CIT v. Delhi Public School

247 CTR 317Reported decision#14190 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 192(3)Section 201(1A)Section 220(2)Section 192(1)Section 250Section 156Section 192Section 191

Issues it is cited on

section 192(1)section 191short deduction of taxinterest under section 201(1a)principal officersection 220section 192section 220(2)section 156section 201(1a)section 22section 200

Judgments citing CIT v. Delhi Public School

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2778/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2777/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2776/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2775/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2774/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2773/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…fairly. Unless that inference can be reasonably raised against an employer, no fault can be found with him. It cannot be held that he has not deducted tax on the estimated income of the employee. The Delhi High Court in the case of CIT v. Delhi Public School (247 CTR 317) has held that when TDS has been deducted on "estimated income" of the employee, the employer was not expected to step into the shoes of the Assessing Officer and determine the actual income. Furthermore, under Section 191 of the Act the liability to pay the tax was that of the employee, and that while forming this opinion the employer was undoub…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2771/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & MS. PADMAVATHY S, ACCOUNTANT MEMBER ITA Nos. 2771 to 2778/Mum/2024 (A.Ys: 2012-13 to 2019-20) DCIT, TDS The Great Eastern Vs. Circle – 2(3) Shipping Co. Ltd., MTNL Bldg, Cumbala M/s. Kalyaniwalla & Hill, Peddar Road, Mistry LLP, Esplanade Mumbai + 400 026. House, 2nd Floor, 29, Hazarimal Somani Marg, Fort, Mumbai – 400 001. PAN/GIR No. AAACT1565C (Applicant) (Respondent) Assessee by Shri Jeet Kumar, Adv., Shri Yasmin Dastur Revenue by Shri nagnath Bhimroa Pasale, CIT(DR) सुनवाई क" तारीख/Date of Hearing 13.11.202…