CIT v. Hindustan Motors Ltd.

202 ITR 839High Court#23503 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 367,357 Indian tax judgments — from 2018 to 2023.

Judgments citing CIT v. Hindustan Motors Ltd.

Rajeshwara Rao Peri, Vishakhapatnam vs. CIT(A)-TDS(2), Delhi

The appeal is dismissed

ITA 185/DEL/2021[2013-14]Status: DisposedITAT Delhi12 Apr 2023AY 2013-14

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmash. Rajeshwera Rao Peri Vs. Cit (Tds)-2, Flat No. 303, Vayuputra Heights New Delhi & Anr, Chandrampalem, Durganagar Madhurawada, Vishakhapatnam- 530041 Pan : Acupp7109B (Appellant) (Respondent)

Section 192Section 201(1)Section 263Section 89

…s not based on commercial justification such income is assessable to tax and the written submissions dated 20.02.2023 with reference has been made to judgments in CIT vs. Mahar Singh 90 ITR 219; CIT vs. Shiv Prakash 222 ITR 583 SC and CIT vs. Hindustan Motors 202 ITR 839. 7. Ld. DR however submitted that the assessee is in fact coming in appeal for the benefit of Revenue. However, as to applicability of the provisions of TDS he admitted that there is no liability to deduct TDS on accrual basis and TDS has to be deducted only at the time of payment. 8. The Bench has given due consideration to the matter on record…

Vasu Chits, Eluru vs. Income Tax Officer, Ward-1, Eluru

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

ITA 58/VIZ/2018[2005-06]Status: DisposedITAT Visakhapatnam05 Oct 2018AY 2005-06

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri D.V. Subba Rao, Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 145

…in doubt, interest automatically accrues and is assessable to tax. Decision of the Calcutta Bench of the Tribunal in the case of Javanthi Commerce Ltd. Vs. ACIT 61 lTD 183 (Cal), and the decision of Hon'ble Calcutta High Court in CIT Vs. Hindustan Motors Ltd. 202 ITR 839 (Cal) and that of Hon'ble Rajasthan High Court in S.M.S. Investment Corporation (P) Ltd. Vs. CIT 113 CTR (Raj) 469: 203 ITR 1001 (Raj), also advance the same principle. In view of the above, the interest accrued of Rs. 2,51,030/- is added to the income returned.” 5. On appeal, ld. CIT(A) confirmed the order of the Assessing Officer. 6. Before us,…

Vasu Chits, Eluru vs. Income Tax Officer, Ward-1, Eluru

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

ITA 57/VIZ/2018[2004-05]Status: DisposedITAT Visakhapatnam05 Oct 2018AY 2004-05

Bench: Shri V. Durga Rao, Hon’Ble & Shri D.S. Sunder Singh, Hon’Ble

For Appellant: Shri G.V.N. Hari, AdvocateFor Respondent: Shri D.V. Subba Rao, Sr.DR
Section 143(1)Section 143(2)Section 143(3)Section 145

…in doubt, interest automatically accrues and is assessable to tax. Decision of the Calcutta Bench of the Tribunal in the case of Javanthi Commerce Ltd. Vs. ACIT 61 lTD 183 (Cal), and the decision of Hon'ble Calcutta High Court in CIT Vs. Hindustan Motors Ltd. 202 ITR 839 (Cal) and that of Hon'ble Rajasthan High Court in S.M.S. Investment Corporation (P) Ltd. Vs. CIT 113 CTR (Raj) 469: 203 ITR 1001 (Raj), also advance the same principle. In view of the above, the interest accrued of Rs. 2,51,030/- is added to the income returned.” 5. On appeal, ld. CIT(A) confirmed the order of the Assessing Officer. 6. Before us,…

CIT v. Hindustan Motors Ltd. (202 ITR 839) — Cited in 3 Judgments | BharatTax