CIT v. Karan Bihari Thaper

335 ITR 541High Court2011#20552 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2015 to 2018.

Judgments citing CIT v. Karan Bihari Thaper

M/S. Vipul Medcorp Tpa Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

In the result appeal of the assessee is allowed

ITA 4756/DEL/2015[2009-10]Status: DisposedITAT Delhi04 Sept 2018AY 2009-10

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR
Section 133Section 194JSection 201Section 201(1)Section 271C

…to section 201 (1A) in the garb of CBDT circular is not justified, because CBDT cannot empower the AO to charge interest unless it is provided in the Act. He also relied upon the judgment of Hon’ble Delhi High Court in the case of CIT vs. Karan Bihari Thaper, 335 ITR 541(2011), wherein it has been held that amendment in the section which was made applicable w.e.f. prospective date cannot be given a retrospective effect by way of CBDT circular. He also relied upon the catena of the decision on this point. 8. Regarding TDS liability of Rs. 15,54,696/- and interest of Rs. 4,27,122/- on the payment for which assesse…

M/S. Vipul Medcorp Tpa Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 3234/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Sept 2018AY 2010-11

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR
Section 133Section 194JSection 201Section 201(1)Section 271C

…to section 201 (1A) in the garb of CBDT circular is not justified, because CBDT cannot empower the AO to charge interest unless it is provided in the Act. He also relied upon the judgment of Hon’ble Delhi High Court in the case of CIT vs. Karan Bihari Thaper, 335 ITR 541(2011), wherein it has been held that amendment in the section which was made applicable w.e.f. prospective date cannot be given a retrospective effect by way of CBDT circular. He also relied upon the catena of the decision on this point. 8. Regarding TDS liability of Rs. 15,54,696/- and interest of Rs. 4,27,122/- on the payment for which assesse…

M/S. Vipul Medcorptpa Pvt. Ltd., Gurgaon vs. ACIT, New Delhi

In the result appeal of the assessee is allowed

ITA 4398/DEL/2013[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri G.D. Agrawal, Hon’Ble & Shri Amit Shukla

For Appellant: Shri Rajesh Arora, CAFor Respondent: Shri Amit Jain, Sr. DR
Section 133Section 194JSection 201Section 201(1)Section 271C

…to section 201 (1A) in the garb of CBDT circular is not justified, because CBDT cannot empower the AO to charge interest unless it is provided in the Act. He also relied upon the judgment of Hon’ble Delhi High Court in the case of CIT vs. Karan Bihari Thaper, 335 ITR 541(2011), wherein it has been held that amendment in the section which was made applicable w.e.f. prospective date cannot be given a retrospective effect by way of CBDT circular. He also relied upon the catena of the decision on this point. 8. Regarding TDS liability of Rs. 15,54,696/- and interest of Rs. 4,27,122/- on the payment for which assesse…

R. Kundan & Co., Mumbai vs. ITO WD 14(3)(2), Mumbai

ITA 6143/MUM/2013[2005-06]Status: DisposedITAT Mumbai29 Oct 2015AY 2005-06

Bench: Shri Joginder Singh & Shri Rajesh Kumar

Section 132Section 5Section 6Section 6(1)(c)Section 9

…ot be held to be clarificatory, as the residential status of an assessee determines the tax burden of the assessee. Thus, the said amendment can be held only as substantive in nature and cannot be given retrospective effect [CIT v. Karan Bihari Thapar, (2011) 335 ITR 541 (Del)]. If the totality of facts, and the judicial pronouncements, discussed hereinabove and more specifically, during the earlier and later years, the assessee was practically residing abroad, therefore, it can be concluded that the controlling management of the assessee during the aforesaid period remained abroad and further the factual finding…

CIT v. Karan Bihari Thaper (335 ITR 541) — Cited in 4 Judgments | BharatTax