CIT v. Bank of Nova Scotia

380 ITR 550Supreme Court of India2016#2092 most cited

What is CIT v. Bank of Nova Scotia authority for?

Penalty under Section 271C for failure to deduct tax is not leviable if the assessee acted under a bona fide belief and without contumacious conduct.

55

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2017 to 2025.

Also referred to as

CIT v. Bank of Nova Scotia · penalty under Section 271C · failure to deduct tax · bona fide belief · no contumacious conduct · Section 273B · TDS default penalty · non-levy of penalty · Section 201(1A) interest

Sections most often in play

Section 194CSection 201(1A)Section 271CSection 273BSection 10(20)Section 10(46)Section 11Section 12
Read the full judgment

Issues it is cited on

compensatory interestsection 206asection 206aasection 10(46)section 10(20)section 271csection 197asection 194csection 201(1a)interest under section 201(1a)section 273bsection 197

Judgments citing CIT v. Bank of Nova Scotia

Pivotal Infrastructure Ltd, Gurgaon vs. Addi. CIT Spl. Range 76, New Delhi

The appeal are allowed

ITA 6261/DEL/2019[2014-15]Status: DisposedITAT Delhi14 Jul 2022AY 2014-15

Bench: Dr. B.R.R. Kumar & Sh. Anubhav Sharmaita No. 6261/Del/2019, A.Y. 2014-15

Section 133ASection 194CSection 271C

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/s…

Ts Realtech Pvt Ltd, New Delhi vs. ACIT Range -76, New Delhi

The appeals are allowed

ITA 4942/DEL/2019[2017-18]Status: DisposedITAT Delhi12 Jul 2022AY 2017-18

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No. 4940/Del/2019, A.Y. 2014-15 Ita No. 4941/Del/2019, A.Y. 2015-16 Ita No. 4942/Del/2019, A.Y. 2017-18 T.S. Realtech Private Vs. Acit, Limited Range-76 E-26, Panchsheel Park New Delhi New Delhi – 110017 Pan : Aadck3222C (Appellant) (Respondent)

Section 133ASection 194CSection 196Section 271Section 271C

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/s…

Ts Realtech Pvt Ltd, New Delhi vs. ACIT Range -76, New Delhi

The appeals are allowed

ITA 4941/DEL/2019[2015-16]Status: DisposedITAT Delhi12 Jul 2022AY 2015-16

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No. 4940/Del/2019, A.Y. 2014-15 Ita No. 4941/Del/2019, A.Y. 2015-16 Ita No. 4942/Del/2019, A.Y. 2017-18 T.S. Realtech Private Vs. Acit, Limited Range-76 E-26, Panchsheel Park New Delhi New Delhi – 110017 Pan : Aadck3222C (Appellant) (Respondent)

Section 133ASection 194CSection 196Section 271Section 271C

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/s…

Ts Realtech Pvt Ltd, New Delhi vs. ACIT Range -76, New Delhi

The appeals are allowed

ITA 4940/DEL/2019[2014-15]Status: DisposedITAT Delhi12 Jul 2022AY 2014-15

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No. 4940/Del/2019, A.Y. 2014-15 Ita No. 4941/Del/2019, A.Y. 2015-16 Ita No. 4942/Del/2019, A.Y. 2017-18 T.S. Realtech Private Vs. Acit, Limited Range-76 E-26, Panchsheel Park New Delhi New Delhi – 110017 Pan : Aadck3222C (Appellant) (Respondent)

Section 133ASection 194CSection 196Section 271Section 271C

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/s…

Tulip Infratech Pvt. Ltd., New Delhi vs. ACIT, Special Range-76, New Delhi

The appeals are allowed

ITA 6736/DEL/2019[2017-18]Status: DisposedITAT Delhi06 Jul 2022AY 2017-18

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.6734/Del/2019, A.Y. 2014-15 Ita No.6735/Del/2019, A.Y. 2016-17 Ita No.6736/Del/2019, A.Y. 2017-18

Section 133ASection 194CSection 271C

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : ITA No. 6734 & Ors. Tulip Infratech Pvt. Ltd. 11 “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the insta…

Tulip Infratech Pvt. Ltd., New Delhi vs. ACIT, Special Range-76, New Delhi

The appeals are allowed

ITA 6735/DEL/2019[2016-17]Status: DisposedITAT Delhi06 Jul 2022AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.6734/Del/2019, A.Y. 2014-15 Ita No.6735/Del/2019, A.Y. 2016-17 Ita No.6736/Del/2019, A.Y. 2017-18

Section 133ASection 194CSection 271C

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : ITA No. 6734 & Ors. Tulip Infratech Pvt. Ltd. 11 “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the insta…

Tulip Infratech Pvt. Ltd., New Delhi vs. ACIT, Special Range-76, New Delhi

The appeals are allowed

ITA 6734/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Jul 2022AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.6734/Del/2019, A.Y. 2014-15 Ita No.6735/Del/2019, A.Y. 2016-17 Ita No.6736/Del/2019, A.Y. 2017-18

Section 133ASection 194CSection 271C

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : ITA No. 6734 & Ors. Tulip Infratech Pvt. Ltd. 11 “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the insta…

Tdi Infrastructure Ltd., New Delhi vs. Addi. CIT Range-76, New Delhi

The appeals are allowed

ITA 6653/DEL/2019[2014-15]Status: DisposedITAT Delhi06 Jul 2022AY 2014-15

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmatdi Infrastructure Ltd. Vs. Addl. Cit, 10, Shaheed Bhagat Singh Marg, Range-76, Connaught Place, New Delhi New Delhi- 110001 Pan : Aaaci5799P (Appellant) (Respondent)

Section 133ASection 194CSection 271C

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs. Bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under : “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/…

Vatika Sovereign Park Private Limited, New Delhi vs. ACIT Circle-26(1), New Delhi

The appeals are allowed

ITA 7252/DEL/2019[2017-18]Status: DisposedITAT Delhi30 Jun 2022AY 2017-18

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.7251 & 7252/Del/2019 (Assessment Year : 2016-17 & 2017-18) Vatika Sovereign Park Private Vs. The Assistant Commissioner Of Limited, Income Tax, 621A, 6Th Floor, Devika Towers Circle-26(1) 6-Nehru Place New Delhi New Delhi-110019 Pan No. Aafcp9383D (Appellant) (Respondent)

Section 133ASection 194CSection 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.7251 & 7252/Del/2019 (Assessment Year : 2016-17 & 2017-18) Vatika Sovereign Park Private Vs. The Assistant Commissioner of Limited, Income Tax, 621A, 6th Floor, Devika Towers Circle-26(1) 6-Nehru Place New Delhi New Delhi-110019 PAN No. AAFCP9383D (APPELLANT) (RESPONDENT) Assessee by Sh. C.S.Aggarwal, Sr. Advocate and Shri Ravi Pratap Mall, Advocate Revenue by Sh. Parikshit Singh, Sr. DR Date of hearing: 20.06.2022 Date of Pronouncement: 30.06.2022 O…

Vatika Sovereign Park Private Limited, New Delhi vs. ACIT Circle-26(1), New Delhi

The appeals are allowed

ITA 7251/DEL/2019[2016-17]Status: DisposedITAT Delhi30 Jun 2022AY 2016-17

Bench: Sh. G.S.Pannu, Hon’Ble & Sh. Anubhav Sharmaita No.7251 & 7252/Del/2019 (Assessment Year : 2016-17 & 2017-18) Vatika Sovereign Park Private Vs. The Assistant Commissioner Of Limited, Income Tax, 621A, 6Th Floor, Devika Towers Circle-26(1) 6-Nehru Place New Delhi New Delhi-110019 Pan No. Aafcp9383D (Appellant) (Respondent)

Section 133ASection 194CSection 271C

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H’ : NEW DELHI) BEFORE SH. G.S.PANNU, HON’BLE PRESIDENT AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.7251 & 7252/Del/2019 (Assessment Year : 2016-17 & 2017-18) Vatika Sovereign Park Private Vs. The Assistant Commissioner of Limited, Income Tax, 621A, 6th Floor, Devika Towers Circle-26(1) 6-Nehru Place New Delhi New Delhi-110019 PAN No. AAFCP9383D (APPELLANT) (RESPONDENT) Assessee by Sh. C.S.Aggarwal, Sr. Advocate and Shri Ravi Pratap Mall, Advocate Revenue by Sh. Parikshit Singh, Sr. DR Date of hearing: 20.06.2022 Date of Pronouncement: 30.06.2022 O…

M/S. Ghaziabad Development Authority, Ghaziabad vs. Addl. CIT(TDS), Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 2713/DEL/2016[2004-05]Status: DisposedITAT Delhi27 Jan 2020AY 2004-05

Bench: Shri G.S. Pannu & Amit Shukla

For Appellant: Shri Kapil Goel, AdvFor Respondent: Shri Vipul Kashyap, Sr.D.R
Section 194ASection 201Section 201(1)Section 271Section 271CSection 275

…Authority and payments made in the name of Special Judge, Ghaziabad and not to made to any person directly on which is TDS is deductible. In support, he relying upon the judgment of Hon’ble Supreme Court in the case of CIT vs. Bank of Nova Scotia, reported in 380 ITR 550. 5. On the other hand, ld. DR after referring to the various observation of the Ld. CIT(A) submitted that once it has been established that there was clear cut default by the assessee and has not deducted TDS, then penalty u/s.271C has rightly been levied and when there 1s a statutory obligation, there cannot be any reasonable cause. 6. After co…

M/S. Sahara Credit Cooperative Society, Lucknow vs. Joint Commissioner of Income Tax (TDS), Lucknow

In the result, the appeal of the assessee is allowed

ITA 16/LKW/2018[2015-16]Status: DisposedITAT Lucknow07 Jan 2020AY 2015-16

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2015-16 M/S Sahara Credit Cooperative V. Jcit (Tds) Society Lucknow Kapoorthala Complex Aliganj, Lucknow Tan/Pan:Lknso9775D (Appellant) (Respondent) Appellant By: Shri J.J. Mehrotra, C.A. & Shri Debashish Mehrotra, Advocate Respondent By: Shri Ajay Kumar, D.R. Date Of Hearing: 17 12 2020 Date Of Pronouncement: 07 01 2020 O R D E R

For Appellant: Shri J.J. Mehrotra, C.A. and ShriFor Respondent: Shri Ajay Kumar, D.R
Section 143(3)Section 254Section 271CSection 273B

…Act can be charged. In the light of these decisions, where the assessee has made payment of TDS though late, he cannot be held to be in default and so, there is no question of levy of penalty under section 271C of the Act. 11. In ‘CIT vs. Bank of Nova Sotia’, 380 ITR 550 (SC), the Hon'ble Supreme Court upheld the order of the Tribunal cancelling the penalty levied under section 271C, wherein, the Tribunal had held as under: “We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/s 201(1) or compensatory interest u/s 201(1A). The case of the assessee is…

Santur Infrastructure Pvt Ltd, New Delhi vs. ACIT Range-77, New Delhi

ITA 6844/DEL/2019[2015-16]Status: DisposedITAT Delhi18 Dec 2019AY 2015-16

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Ms. Ashisha Mittal, CAFor Respondent: Shri S.S. Rana, CIT DR
Section 133ASection 194CSection 271Section 271(1)(c)Section 271CSection 273BSection 275(1)(c)

…at tax is required to be deducted on EDC but not deducted under 8 ITA No.6844/Del./2014 bonafide belief that the provisions contained u/s 271C are not attracted, no penalty can be levied. 14. Hon’ble Supreme Court in the case of CIT vs. Bank of Nova Scotia 380 ITR 550 upheld the findings returned by the tribunal that, “if there is no contumacious conduct of the assessee, penalty u/s 271C cannot be levied.” Operative part of the judgment supra is extracted for ready perusal as under :- "2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide…

Sarv Estate Pvt Ltd, New Delhi vs. JCIT Range-77, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 5338/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Sept 2019AY 2015-16

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri N.K. Bansal, Sr. DR
Section 194CSection 196Section 271CSection 3

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under: “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/s…

Sarv Estate Pvt Ltd, New Delhi vs. JCIT Range-77, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 5337/DEL/2019[2014-15]Status: DisposedITAT Delhi13 Sept 2019AY 2014-15

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri Rohit Jain, AdvocateFor Respondent: Shri N.K. Bansal, Sr. DR
Section 194CSection 196Section 271CSection 3

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under: “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/s…

Shiv Sai Infrastructure (P) Ltd., New Delhi vs. ACIT Circle-77, New Delhi

In the result, all the three appeals of the assessee are allowed

ITA 5713/DEL/2019[2017-18]Status: DisposedITAT Delhi11 Sept 2019AY 2017-18

Bench: Shri Amit Shukla & Dr. B.R.R. Kumarasstt. Year: 2017-18

For Appellant: Shri Raj Kumar Gupta, CAFor Respondent: Shri N.K. Bansal, Sr. DR
Section 196Section 271Section 271CSection 273B

…then no penalty shall be leviable under section 271C of the Act as there was no contumacious conduct by the assessee. Our view is fully supported from the judgment of the Hon’ble Supreme Court in the case of Commissioner of income tax vs bank of Nova Scotia, 380 ITR 550, wherein the Hon’ble Court has held as under: “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant case we are not dealing with collection of tax u/s…

M/S. Virgin Mobile India Pvt. Ltd., New Delhi vs. JCIT (TDS), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 3431/DEL/2015[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi28 Nov 2018

Bench: Shri Amit Shukla & Shri Prashant Maharishivirgin Mobile India Pvt. Ltd, Vs. Jcit(Tds), C/O. Tata Teleservices Ltd, Range-51, Room No. 406, 4Th Floor, Aayakar Bhawan, 2A, Old Ishwar Nagar, Mathura Road, New Delhi District Centre, Laxmi Pan: Aadcr5798J Nagar, New Delhi (Appellant) (Respondent)

For Appellant: Ms. Ashita Farsanja, AdvFor Respondent: Shri Surender Pal, Sr. DR
Section 143(3)Section 194JSection 197(1)Section 201Section 246ASection 271CSection 274Section 275Section 40a

…t for levy of the penalty under section 271C of the income tax act the learned adjudicating authority has to show contumacious conduct on the part of the assessee. The honourable Supreme Court in[2016] 66 taxmann.com 175 (SC)/[2016] 237 Taxman 594 (SC)/[2016] 380 ITR 550 (SC)/[2016] 283 CTR 128 (SC) Commissioner of income tax vs bank of Nova Scotia has held as under:- “2. The matter was pursued by the Revenue before the Income Tax Appellate Tribunal. The Income Tax Appellate Tribunal vide order dated 31.03.2006 entered the following findings: "11. We have carefully considered the rival submissions. In the instant…

Shri the Joint Secretary, Organising Committee for Winter Games 2009, New Delhi vs. JCIT, Dehradun

In the result both the appeals of the assessee are allowed

ITA 1577/DEL/2015[2011-12]Status: DisposedITAT Delhi27 Nov 2018AY 2011-12

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Shri Sridhar Dora, Sr. DR
Section 131Section 133ASection 194CSection 195Section 201Section 201(1)Section 271CSection 9(1)(vii)

…n part of the assessee for non-deduction of tax at source. There could also not be any reason for non-deduction as assessee has made most of the payments to the public sector undertaking. The Hon'ble Supreme Court in the case of CIT Vs. Bank of Nova Scotia in 380 ITR 550 has approved the decision of the Hon'ble Delhi High Court wherein, it has been held that it is necessary to establish ‘contumacious conduct' on the part of the assessee for failure to deduct tax at source for levy of penalty u/s 271C of the act. In the present case, all the recipients have also furnished a certificate that they have received the…

Shri the Joint Secretary, Organising Committee for Winter Games 2009, New Delhi vs. JCIT, Dehradun

In the result both the appeals of the assessee are allowed

ITA 1575/DEL/2015[2009-10]Status: DisposedITAT Delhi27 Nov 2018AY 2009-10

Bench: Shri Amit Shukla & Shri L.P. Sahu

For Appellant: Shri Ashwani Taneja, AdvocateFor Respondent: Shri Sridhar Dora, Sr. DR
Section 131Section 133ASection 194CSection 195Section 201Section 201(1)Section 271CSection 9(1)(vii)

…n part of the assessee for non-deduction of tax at source. There could also not be any reason for non-deduction as assessee has made most of the payments to the public sector undertaking. The Hon'ble Supreme Court in the case of CIT Vs. Bank of Nova Scotia in 380 ITR 550 has approved the decision of the Hon'ble Delhi High Court wherein, it has been held that it is necessary to establish ‘contumacious conduct' on the part of the assessee for failure to deduct tax at source for levy of penalty u/s 271C of the act. In the present case, all the recipients have also furnished a certificate that they have received the…

Shri the Joint Secretary, Organising Committee for Winter Games 2009, New Delhi vs. JCIT, Dehradun

Appeals are disposed off

ITA 1576/DEL/2015[2010-11]Status: DisposedITAT Delhi15 Oct 2018AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Ashwani TanejaFor Respondent: Shri Amit Jain, Sr. DR
Section 131Section 133ASection 194CSection 195Section 201Section 201(1)Section 271CSection 9(1)(vii)

…1 INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “D”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 798 & 799/Del/2013 (Assessment Year: 2009-10 and 2010-11) DCIT TDS), Vs. The Joint Secretary 13A, Subhash Road, , Organizing Committee Dehradun for Winter Games, 2009, IHM Campur, Garhi Cantt, Dehradun PAN: AAAA01473G (Appellant) (Respondent) ITA No. 626 & 627/Del/2013 (Assessment Year: 2009-10 and 2010-11) The Joint Secretary Vs. ACIT, Organizing Committee for TDS, Dehradun Winter Games, 2009, IHM Campur, Garhi Cantt, Dehradun PAN: AAAA01473G (Appellant…