CIT v. Cadbury India Ltd.

11 Taxmann.com 66High Court2011#9250 most cited

What is CIT v. Cadbury India Ltd. authority for?

Penalty for failure to deduct or deposit tax will not be sustained if there is no malafide intention, negligence, or want of bona fide, but a misconceived belief about the applicability of a legal provision.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2015 to 2025.

Also referred to as

CIT v. Cadbury India Ltd. · penalty · TDS · reasonable cause · misconceived belief · malafide intention · negligent intention · bona fide · Section 271C · Section 273B

Also reported as

229 Taxmann 5

Judgments citing CIT v. Cadbury India Ltd.

Dy. Commissioner of Income Tax, Central Circle-3(3), Mumbai vs. Phulchand Exports Private Limited, Mumbai

In the result, appeals of the Revenue in ITA No

ITA 3103/MUM/2025[2019-20]Status: DisposedITAT Mumbai04 Aug 2025AY 2019-20

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

For Appellant: Shri Shankarlal Jain & Shri Satish KumarFor Respondent: Shri R.A Dhyani, (CIT-DR)
Section 132Section 143(3)Section 14ASection 153ASection 36(1)(iii)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER ITA No. 2415/MUM/2025 (A.Y. 2018-19) Phulchand Exports Private Limited v/s. Assistant Commissioner of Income Tax, Central Circle – 3(3), Kautilya Bhavan, Bandra Kurla Complex, Bandra East, Mumbai – 400 051, Maharashtra स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACP2529C Appellant/अपीलार्थी .. Respondent/प्रतिवादी ITA No. 3102/MUM/2025 (A.Y. 2018-19) ITA No. 3103/MUM/2025 (A.Y. 2019-20) Deputy Commissioner of Income Tax, Central Circle – 3(3),404, 4th Floor, Kautilya Bhavan,…

Vijay Engineering Enterprises, Nagpur vs. ITO, WD, -8(4), Nagpur

In the result, both the appeals of the assessee are allowed for statistical purposes

ITA 101/NAG/2010[2003-04]Status: DisposedITAT Nagpur18 Feb 2020AY 2003-04
For Appellant: Shri Abhay AgarwalFor Respondent: Shri Milind Bhusari
Section 143(3)Section 201(1)Section 271C

…आयकर अपीलीय अिधकरण "ायपीठ, नागपुर म" । IN THE INCOME TAX APPELLATE TRIBUNAL BENCH, NAGPUR (At e-Court, PUNE) BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI PARTHA SARATHI CHAUDHURY, JM आयकर अपील सं. / ITA No.100/NAG/2010 िनधा"रण वष" / Assessment Year : 2003-04 Vijay Engineering Enterprises (Now known as Sricon Infrastructure Pvt. Ltd.), C/o. Adv. Amit Khare, Flat No.405, Suraksha Appt., Amravati Road, Nagpur. .......अपीलाथ" / Appellant PAN : AABFV3053D बनाम / V/s. Jt. CIT, Range-8, ……""यथ" / Respondent Nagpur. आयकर अपील सं. / ITA No.101/NAG/2010 िनधा"रण वष" / Assessment Year : 2003-04 Vijay Engineering Enterprises (N…

Gujarat Alkalies and Chemicals Ltd., Baroda vs. The Addl. CIT, TDS Range, Baroda

In the result, both the appeals filed by the assessee are allowed

ITA 2847/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2009-10

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Respondent: Shri V. K. Singh, Sr. D.R
Section 194CSection 194ISection 201(1)Section 271CSection 273B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA ds le{kA (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) आयकर अपील सं./I.T.A. Nos. 2846 & 2847/Ahd/2014 ("नधा"रण वष" / Assessment Years : 2008-09 & 2009-10) Gujarat Alkalies and The Additional Comm. ब…

Gujarat Alkalies and Chemicals Ltd., Baroda vs. The Addl. CIT, TDS Range, Baroda

In the result, both the appeals filed by the assessee are allowed

ITA 2846/AHD/2014[2008-09]Status: DisposedITAT Ahmedabad16 Nov 2017AY 2008-09

Bench: Shri Mahavir Prasad & Shri Amarjit Singh)

For Respondent: Shri V. K. Singh, Sr. D.R
Section 194CSection 194ISection 201(1)Section 271CSection 273B

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘डी’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ D ” BENCH, AHMEDABAD loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; loZJh egkohj izlkn] U;kf;d lnL; ,oa vejthr flag] ys[kk lnL; ds le{kA ds le{kA (BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER & SHRI AMARJIT SINGH, ACCOUNTANT MEMBER) आयकर अपील सं./I.T.A. Nos. 2846 & 2847/Ahd/2014 ("नधा"रण वष" / Assessment Years : 2008-09 & 2009-10) Gujarat Alkalies and The Additional Comm. ब…

M/S. Akums Drugs & Pharmaceuticals Ltd., Delhi vs. JCIT (TDS), New Delhi

ITA 6597/DEL/2015[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi21 Sept 2017

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Atiq Ahmad, Senior DR
Section 143Section 194CSection 201Section 271(1)(c)Section 271CSection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6596/Del./2015 (ASSESSMENT YEAR : 2008-09) ITA No.6597/Del./2015 (ASSESSMENT YEAR : 2009-10) M/s. Akums Drugs & Pharmaceuticals Ltd., vs. JCIT, 304, Mohan Place, LSC, C – Block, TDS Range 49, Saraswati Vihar, New Delhi. Delhi – 110 034. (PAN : AAECA7090B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Jain, CA REVENUE BY : Shri Atiq Ahmad, Senior DR Date of Hearing : 18.09.2017 Date of Order : 21.09.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since co…

M/S. Akums Drugs & Pharmaceuticals Ltd., Delhi vs. JCIT (TDS), New Delhi

ITA 6596/DEL/2015[2008-09]Status: DisposedITAT Delhi21 Sept 2017AY 2008-09

Bench: Shri N.K. Saini & Shri Kuldip Singh

For Appellant: Shri Anil Jain, CAFor Respondent: Shri Atiq Ahmad, Senior DR
Section 143Section 194CSection 201Section 271(1)(c)Section 271CSection 274

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘F’ : NEW DELHI) BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER ITA No.6596/Del./2015 (ASSESSMENT YEAR : 2008-09) ITA No.6597/Del./2015 (ASSESSMENT YEAR : 2009-10) M/s. Akums Drugs & Pharmaceuticals Ltd., vs. JCIT, 304, Mohan Place, LSC, C – Block, TDS Range 49, Saraswati Vihar, New Delhi. Delhi – 110 034. (PAN : AAECA7090B) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Anil Jain, CA REVENUE BY : Shri Atiq Ahmad, Senior DR Date of Hearing : 18.09.2017 Date of Order : 21.09.2017 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : Since co…

M/S. New Okhla Industrial Development Authority, Noida vs. ACIT, Noida

In the result appeals filed by the assessee stand partly allowed

ITA 3295/DEL/2014[2003-04]Status: DisposedITAT Delhi24 May 2017AY 2003-04

Bench: Sh. N. K. Saini & Smt. Beena A. Pillai

For Appellant: Ms. Raj Rani Lakra, CAFor Respondent: Sh. Rajesh Kumar, Sr.DR
Section 194CSection 201Section 201(1)Section 271C

…judicial pronouncements: (i) Eli Lilly & Co. (India) (P.) Ltd. [2009] 178 Taxman 505(SC) (ii) Commissioner of Income Tax Vs. Mitsui & Co. Ltd [2004] 140 TAXMAN 430 (DELHI) (iii) Dex Travel (P.) Ltd [2008] 172 TAXMAN 142 (DELHI) (iv) Cadbury India Ltd. [2011] 11 Taxmann.com 66 (Delhi) (v) CIT Vs. Canon India (P) Ltd. [2009] 2 DTLONLINE 32 (Delhi) (vi) Asian Hotels Ltd. [2007] 163 Taxman 243(Delhi) (vii) Jaslok Hospital & Research ITAT, Mumbai 6. The appellant craves leave to add, amend, alter, withdraw any ground of appeal anytime upto the hearing of this appeal. 2. Brief facts of the case are as under: A survey…

Hindustan Coca Cola Beverages vs. Jt.Commissioner of Income Tax

The appeal is allowed in the above terms, but in the circumstances, with

ITA/194/2004HC Delhi01 Aug 2016

Bench: HON'BLE DR. JUSTICE S.MURALIDHAR,HON'BLE MR. JUSTICE NAJMI WAZIRI

Section 194Section 201Section 201(1)Section 271

…ITA 194/2004 Page 1 of 17 $~ * IN THE HIGH COURT OF DELHI AT NEW DELHI R-12. + ITA 194/2004 HINDUSTAN COCA COLA BEVERAGES PVT. LTD. ..... Appellant Through: Mr. Ajay Vohra, Senior Advocate with Ms. Kavita Jha and Mr. Vaibhav Kulkarni, Advocates. versus JT. COMMISSIONER OF INCOME TAX ..... Respondent Through: Mr. Raghvendra Singh, Advocates. CORAM: JUSTICE S. MURALIDHAR JUSTICE NAJMI WAZIRI…

Khandelwal Laboratories P.Ltd, Mumbai vs. CIT 6, Mumbai

In the result, both the assessee’s appeals are allowed in part in terms indicated herein above

ITA 2765/MUM/2014[2009-10]Status: DisposedITAT Mumbai23 Jun 2016AY 2009-10
For Appellant: Shri Vijay MehtaFor Respondent: Shri Sanjay Bahadur
Section 115JSection 143(3)Section 14ASection 263Section 94(7)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आमकय अऩीर सं./I.T.A. No. 2765/Mum/2014 (नििाारण वषा / Assessment Year: 2009-10) CIT-6, 5th Floor, Aayakar Bhawan, Khandelwal Laboratories Pvt. Ltd. बिाम/ 49/78, D. Lad path, Chinchpokli, Mumbai Vs. Mumbai-400 033 स्थामी रेखा सं./जीआइआय सं ./PAN/GIR No. AAACK 4225 E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Vijay Mehta & Shri Anuj Kisnadwalla प्रत्मथी की ओय से/Respondent by : Shri Sanjay Ba…

Khandelwal Laboratories P. Ltd, Mumbai vs. CIT 6, Mumbai

In the result, both the assessee’s appeals are allowed in part in terms indicated herein above

ITA 2702/MUM/2014[2010-11]Status: DisposedITAT Mumbai23 Jun 2016AY 2010-11
For Appellant: Shri Vijay MehtaFor Respondent: Shri Sanjay Bahadur
Section 115JSection 143(3)Section 14ASection 263Section 94(7)

…आयकर अपीऱीय अधिकरण “ए” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI R. C. SHARMA, ACCOUNTANT MEMBER AND SHRI AMARJIT SINGH, JUDICIAL MEMBER आमकय अऩीर सं./I.T.A. No. 2765/Mum/2014 (नििाारण वषा / Assessment Year: 2009-10) CIT-6, 5th Floor, Aayakar Bhawan, Khandelwal Laboratories Pvt. Ltd. बिाम/ 49/78, D. Lad path, Chinchpokli, Mumbai Vs. Mumbai-400 033 स्थामी रेखा सं./जीआइआय सं ./PAN/GIR No. AAACK 4225 E (अऩीराथी /Appellant) (प्रत्मथी / Respondent) : अऩीराथी की ओय से / Appellant by : Shri Vijay Mehta & Shri Anuj Kisnadwalla प्रत्मथी की ओय से/Respondent by : Shri Sanjay Ba…

ITO, New Delhi vs. Smt. Kavita Behal, New Delhi

In the result, both the appeals of the Revenue stand dismissed

ITA 6529/DEL/2013[2009-10]Status: DisposedITAT Delhi16 Nov 2015AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Saxena & Sh. Devinder KFor Respondent: Ms. Garima Jain, Sr. DR
Section 271DSection 271E

…ITA NOS. 6528 & 6529/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. Nos. 6528 & 6529/DEL/2013 A.YR. : 2009-10 Smt. Kavita Behal, ITO, Ward-5(2), 49, Lajpat Nagar-III Room No. 234-B, CR Building, VS. Ring Road, IP Estate, New Delhi New Delhi (PANAAEPB271P) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) Department by : Ms. Garima Jain, Sr. DR Assessee by : Sh. Sanjeev Saxena & Sh. Devinder K. Jain, Cas Date of Hearing : Date of Hearing : 05 Date of Hearing : Date of Hearing : 05 0…

ITO, New Delhi vs. Smt. Kavita Behal, New Delhi

In the result, both the appeals of the Revenue stand dismissed

ITA 6528/DEL/2013[2009-10]Status: DisposedITAT Delhi16 Nov 2015AY 2009-10

Bench: Shri H.S. Sidhu

For Appellant: Sh. Sanjeev Saxena & Sh. Devinder KFor Respondent: Ms. Garima Jain, Sr. DR
Section 271DSection 271E

…ITA NOS. 6528 & 6529/Del/2013 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC-2”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER I.T.A. Nos. 6528 & 6529/DEL/2013 A.YR. : 2009-10 Smt. Kavita Behal, ITO, Ward-5(2), 49, Lajpat Nagar-III Room No. 234-B, CR Building, VS. Ring Road, IP Estate, New Delhi New Delhi (PANAAEPB271P) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) (APPELLANT) (APPELLANT) (RESPONDENT) (RESPONDENT) Department by : Ms. Garima Jain, Sr. DR Assessee by : Sh. Sanjeev Saxena & Sh. Devinder K. Jain, Cas Date of Hearing : Date of Hearing : 05 Date of Hearing : Date of Hearing : 05 0…

CIT v. Cadbury India Ltd. (11 Taxmann.com 66) — Cited in 12 Judgments | BharatTax