CIT v. Muthoot Bankers

398 ITR 276Reported decision#14147 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.

Judgments citing CIT v. Muthoot Bankers

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 34/HYD/2018[2015-16]Status: DisposedITAT Hyderabad11 May 2018AY 2015-16

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…ad to file an affidavit only to support its contention. Thus it is not a fit case for levy of penalty. 19. On the other hand, Learned Departmental Representative relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. Muthoot Bankers (398 ITR 276) to submit that penalty is leviable u/s 271C of the Act unless the assessee proves that it was prevented from deducting tax at source on account of reasonable cause. In the instant case, the assessee could not prove the circumstances and in fact made its claim all along that non-deduction was on account of payment through post-dated cheques; how…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. T. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 33/HYD/2018[2014-15]Status: DisposedITAT Hyderabad11 May 2018AY 2014-15

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…ad to file an affidavit only to support its contention. Thus it is not a fit case for levy of penalty. 19. On the other hand, Learned Departmental Representative relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. Muthoot Bankers (398 ITR 276) to submit that penalty is leviable u/s 271C of the Act unless the assessee proves that it was prevented from deducting tax at source on account of reasonable cause. In the instant case, the assessee could not prove the circumstances and in fact made its claim all along that non-deduction was on account of payment through post-dated cheques; how…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 32/HYD/2018[2013-14]Status: DisposedITAT Hyderabad11 May 2018AY 2013-14

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…ad to file an affidavit only to support its contention. Thus it is not a fit case for levy of penalty. 19. On the other hand, Learned Departmental Representative relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. Muthoot Bankers (398 ITR 276) to submit that penalty is leviable u/s 271C of the Act unless the assessee proves that it was prevented from deducting tax at source on account of reasonable cause. In the instant case, the assessee could not prove the circumstances and in fact made its claim all along that non-deduction was on account of payment through post-dated cheques; how…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 31/HYD/2018[2012-13]Status: DisposedITAT Hyderabad11 May 2018AY 2012-13

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…ad to file an affidavit only to support its contention. Thus it is not a fit case for levy of penalty. 19. On the other hand, Learned Departmental Representative relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. Muthoot Bankers (398 ITR 276) to submit that penalty is leviable u/s 271C of the Act unless the assessee proves that it was prevented from deducting tax at source on account of reasonable cause. In the instant case, the assessee could not prove the circumstances and in fact made its claim all along that non-deduction was on account of payment through post-dated cheques; how…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 30/HYD/2018[2011-12]Status: DisposedITAT Hyderabad11 May 2018AY 2011-12

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…ad to file an affidavit only to support its contention. Thus it is not a fit case for levy of penalty. 19. On the other hand, Learned Departmental Representative relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. Muthoot Bankers (398 ITR 276) to submit that penalty is leviable u/s 271C of the Act unless the assessee proves that it was prevented from deducting tax at source on account of reasonable cause. In the instant case, the assessee could not prove the circumstances and in fact made its claim all along that non-deduction was on account of payment through post-dated cheques; how…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 29/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 May 2018AY 2010-11

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…ad to file an affidavit only to support its contention. Thus it is not a fit case for levy of penalty. 19. On the other hand, Learned Departmental Representative relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. Muthoot Bankers (398 ITR 276) to submit that penalty is leviable u/s 271C of the Act unless the assessee proves that it was prevented from deducting tax at source on account of reasonable cause. In the instant case, the assessee could not prove the circumstances and in fact made its claim all along that non-deduction was on account of payment through post-dated cheques; how…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 28/HYD/2018[2009-10]Status: DisposedITAT Hyderabad11 May 2018AY 2009-10

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…ad to file an affidavit only to support its contention. Thus it is not a fit case for levy of penalty. 19. On the other hand, Learned Departmental Representative relied upon the decision of the Hon’ble Kerala High Court in the case of CIT vs. Muthoot Bankers (398 ITR 276) to submit that penalty is leviable u/s 271C of the Act unless the assessee proves that it was prevented from deducting tax at source on account of reasonable cause. In the instant case, the assessee could not prove the circumstances and in fact made its claim all along that non-deduction was on account of payment through post-dated cheques; how…

CIT v. Muthoot Bankers (398 ITR 276) — Cited in 7 Judgments | BharatTax