CIT v. REPCO Home Finance Ltd.

53 Taxmann.com 47High Court2015#8512 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2026.

Sections most often in play

Section 125Section 143(1)Section 234CSection 250

Judgments citing CIT v. REPCO Home Finance Ltd.

SPORTA TECHNOLOGIES PRIVATE LIMITED, MUMBAI vs. DCIT 3(1)(1) , MUMBAI

In the result, the appeal filed by the assessee is hereby allowed

ITA 3500/MUM/2025[2024-25]Status: DisposedITAT Mumbai22 Jan 2026AY 2024-25

Bench: Ms. Kavitha Rajagopal, Jm & Shri Omkareshwar Chidara, Am M/S. Sporta Technologies Private Additional/Joint Commissioner Of Limited, Income Tax (Appeals) – 1 Jaipur, Unit 1201, 1202, A-Wing, Dcit 3(1)(1), Vs. 12Th Floor One Bkc, Plot No.66, Aayakar Bhawan, G Block Bandra Kurla Complex, Mumbai Mumbai – 400 051 Pan: Aagca4854K (Appellant) : (Respondent)

For Respondent: Shri Leyaqat Ali Aafaqui, Sr. DR
Section 143(1)Section 234CSection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “F” BENCH, MUMBAI BEFORE MS. KAVITHA RAJAGOPAL, JM AND SHRI OMKARESHWAR CHIDARA, AM M/s. Sporta Technologies Private Additional/Joint Commissioner of Limited, Income Tax (Appeals) – 1 Jaipur, Unit 1201, 1202, A-Wing, DCIT 3(1)(1), Vs. 12th Floor One BKC, Plot No.66, Aayakar Bhawan, G Block Bandra Kurla Complex, Mumbai Mumbai – 400 051 PAN: AAGCA4854K (Appellant) : (Respondent) : Shri Sagar Joshi, AR Assessee by Respondent by : Shri Leyaqat Ali Aafaqui, Sr. DR (virtually appeared) Date of Hearing : 31.10.2025 Date of Pronouncement : 22.01.2026 O R D E R Per Kavitha Rajagopa…

MUNICIAPL CORPORATION OF GREATER MUMBAI,MUMBAI vs. DCIT (TDS) 1(3), MUMBAI

In the result, impugned order is set aside and the appeal of assessee is allowed

ITA 1031/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 May 2021AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13)

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Vijay Jaiswal /
Section 154Section 194CSection 2Section 200ASection 201

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13) ITA NO. 1024 TO 1031/MUM/2019 (A.Y.2011-12 & 2012-13) M/s. Municipal Corporation of Greater Mumbai, Room No.300, 3rd Floor, Mahapalika Annexe Bldg, Mahapalika Marg, CST Fort, Mumbai 400 001. PAN: AAALM 0042L ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner of Income Tax (TDS)-1(3), Mumbai 400 002 ....…

MUNICIAPL CORPORATION OF GREATER MUMBAI,MUMBAI vs. DCIT (TDS) 1(3), MUMBAI

In the result, impugned order is set aside and the appeal of assessee is allowed

ITA 1030/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 May 2021AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13)

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Vijay Jaiswal /
Section 154Section 194CSection 2Section 200ASection 201

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13) ITA NO. 1024 TO 1031/MUM/2019 (A.Y.2011-12 & 2012-13) M/s. Municipal Corporation of Greater Mumbai, Room No.300, 3rd Floor, Mahapalika Annexe Bldg, Mahapalika Marg, CST Fort, Mumbai 400 001. PAN: AAALM 0042L ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner of Income Tax (TDS)-1(3), Mumbai 400 002 ....…

MUNICIAPL CORPORATION OF GREATER MUMBAI,MUMBAI vs. DCIT (TDS) 1(3), MUMBAI

In the result, impugned order is set aside and the appeal of assessee is allowed

ITA 1028/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 May 2021AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13)

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Vijay Jaiswal
Section 154Section 194CSection 2Section 200ASection 201

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13) ITA NO. 1024 TO 1031/MUM/2019 (A.Y.2011-12 & 2012-13) M/s. Municipal Corporation of Greater Mumbai, Room No.300, 3rd Floor, Mahapalika Annexe Bldg, Mahapalika Marg, CST Fort, Mumbai 400 001. PAN: AAALM 0042L ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner of Income Tax (TDS)-1(3), Mumbai 400 002 ....…

M/S MUNICIPAL CORPORATION OF GREATER MUMBAI,MUMBAI vs. DCIT-1(3), MUMBAI

In the result, impugned order is set aside and the appeal of assessee is allowed

ITA 1027/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 May 2021AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13)

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Vijay Jaiswal
Section 154Section 194CSection 2Section 200ASection 201

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13) ITA NO. 1024 TO 1031/MUM/2019 (A.Y.2011-12 & 2012-13) M/s. Municipal Corporation of Greater Mumbai, Room No.300, 3rd Floor, Mahapalika Annexe Bldg, Mahapalika Marg, CST Fort, Mumbai 400 001. PAN: AAALM 0042L ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner of Income Tax (TDS)-1(3), Mumbai 400 002 ....…

M/S MUNICIPAL CORPORATION OF GREATER MUMBAI,MUMBAI vs. DCIT-1(3), MUMBAI

In the result, impugned order is set aside and the appeal of assessee is allowed

ITA 1026/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 May 2021AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13)

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Vijay Jaiswal
Section 154Section 194CSection 2Section 200ASection 201

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13) ITA NO. 1024 TO 1031/MUM/2019 (A.Y.2011-12 & 2012-13) M/s. Municipal Corporation of Greater Mumbai, Room No.300, 3rd Floor, Mahapalika Annexe Bldg, Mahapalika Marg, CST Fort, Mumbai 400 001. PAN: AAALM 0042L ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner of Income Tax (TDS)-1(3), Mumbai 400 002 ....…

M/S MUNICIPAL CORPORATION OF GREATER MUMBAI,MUMBAI vs. DCIT-1(3), MUMBAI

In the result, impugned order is set aside and the appeal of assessee is allowed

ITA 1025/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 May 2021AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13)

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Vijay Jaiswal /
Section 154Section 194CSection 2Section 200ASection 201

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13) ITA NO. 1024 TO 1031/MUM/2019 (A.Y.2011-12 & 2012-13) M/s. Municipal Corporation of Greater Mumbai, Room No.300, 3rd Floor, Mahapalika Annexe Bldg, Mahapalika Marg, CST Fort, Mumbai 400 001. PAN: AAALM 0042L ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner of Income Tax (TDS)-1(3), Mumbai 400 002 ....…

M/S MUNICIPAL CORPORATION OF GREATER MUMBAI,MUMBAI vs. DCIT-3(1), MUMBAI

In the result, impugned order is set aside and the appeal of assessee is allowed

ITA 1024/MUM/2019[2012-13]Status: DisposedITAT Mumbai06 May 2021AY 2012-13

Bench: Shri Vikas Awasthy & Shri Rajesh Kumarआअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13)

For Appellant: Shri Rushabh MehtaFor Respondent: Shri Vijay Jaiswal /
Section 154Section 194CSection 2Section 200ASection 201

…आयकर अपील"य अ"धकरण मुंबई पीठ “डी”, मुंबई "ी "वकास अव"थी, "या"यक सद"य एवं "ी राजेश कुमार, लेखा सद"य के सम" IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “D”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER & SHRI RAJESH KUMAR, ACCOUNTANT MEMBER आअसं.1024 से 1031/मुं/2019 ("न. व. 2011-12 & 2012-13) ITA NO. 1024 TO 1031/MUM/2019 (A.Y.2011-12 & 2012-13) M/s. Municipal Corporation of Greater Mumbai, Room No.300, 3rd Floor, Mahapalika Annexe Bldg, Mahapalika Marg, CST Fort, Mumbai 400 001. PAN: AAALM 0042L ...... अपीलाथ" /Appellant बनाम Vs. The Deputy Commissioner of Income Tax (TDS)-1(3), Mumbai 400 002 ....…

STANDARD CHARTERED BANK,MUMBAI vs. DCIT (TDS) 2(2), MUMBAI

The appeal stands allowed to the extent indicated in the order

ITA 2156/MUM/2018[2008-09(24Q-FY 2007-08 Q2)]Status: DisposedITAT Mumbai21 Aug 2020

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal – Ld. ARFor Respondent: Shri V. Vinod Kumar-Ld. DR
Section 154Section 200Section 201Section 220(2)

…e payment would relate back to the date of receipt of the cheque. The said decision was stated to be followed by Hon’ble Apex Court in DIT V/s Raunaq Educational Foundation (350 ITR 420) as well as Hon’ble Madras High Court in CIT V/s Repco Home Finance Ltd. (53 Taxmann.com 47). Reliance was placed on similar other decisions to support the various submissions. These decisions have already been enumerated in the impugned order. 3.3 The Ld. CIT(A), after perusing the detailed payment chart submitted by the assessee, noted that there was a difference in tendering of challans by the assessee to SBI and date of cleari…

STANDARD CHARTERED BANK,MUMBAI vs. DCIT (TDS) 2(2), MUMBAI

The appeal stands allowed to the extent indicated in the order

ITA 2155/MUM/2018[2008-09 (24Q-FY 2007-08 Q1)]Status: DisposedITAT Mumbai21 Aug 2020

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal – Ld. ARFor Respondent: Shri V. Vinod Kumar-Ld. DR
Section 154Section 200Section 201Section 220(2)

…e payment would relate back to the date of receipt of the cheque. The said decision was stated to be followed by Hon’ble Apex Court in DIT V/s Raunaq Educational Foundation (350 ITR 420) as well as Hon’ble Madras High Court in CIT V/s Repco Home Finance Ltd. (53 Taxmann.com 47). Reliance was placed on similar other decisions to support the various submissions. These decisions have already been enumerated in the impugned order. 3.3 The Ld. CIT(A), after perusing the detailed payment chart submitted by the assessee, noted that there was a difference in tendering of challans by the assessee to SBI and date of cleari…

STANDARD CHARTERED BANK,MUMBAI vs. DCIT (TDS) 2(2), MUMBAI

The appeal stands allowed to the extent indicated in the order

ITA 2154/MUM/2018[2008-09(24Q-FY 2007-08 Q3)]Status: DisposedITAT Mumbai21 Aug 2020

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal – Ld. ARFor Respondent: Shri V. Vinod Kumar-Ld. DR
Section 154Section 200Section 201Section 220(2)

…e payment would relate back to the date of receipt of the cheque. The said decision was stated to be followed by Hon’ble Apex Court in DIT V/s Raunaq Educational Foundation (350 ITR 420) as well as Hon’ble Madras High Court in CIT V/s Repco Home Finance Ltd. (53 Taxmann.com 47). Reliance was placed on similar other decisions to support the various submissions. These decisions have already been enumerated in the impugned order. 3.3 The Ld. CIT(A), after perusing the detailed payment chart submitted by the assessee, noted that there was a difference in tendering of challans by the assessee to SBI and date of cleari…

STANDARD CHARTERED BANK,MUMBAI vs. DCIT (TDS) 2(2), MUMBAI

The appeal stands allowed to the extent indicated in the order

ITA 2153/MUM/2018[2008-09 (24Q-FY 2007-08 Q4)]Status: DisposedITAT Mumbai21 Aug 2020

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

For Appellant: Shri Madhur Aggarwal – Ld. ARFor Respondent: Shri V. Vinod Kumar-Ld. DR
Section 154Section 200Section 201Section 220(2)

…e payment would relate back to the date of receipt of the cheque. The said decision was stated to be followed by Hon’ble Apex Court in DIT V/s Raunaq Educational Foundation (350 ITR 420) as well as Hon’ble Madras High Court in CIT V/s Repco Home Finance Ltd. (53 Taxmann.com 47). Reliance was placed on similar other decisions to support the various submissions. These decisions have already been enumerated in the impugned order. 3.3 The Ld. CIT(A), after perusing the detailed payment chart submitted by the assessee, noted that there was a difference in tendering of challans by the assessee to SBI and date of cleari…

CENTRAL ELECTRONICS LTD.,UTTAR PRADESH vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 207/DEL/2014[2010-11]Status: DisposedITAT Delhi24 Feb 2016AY 2010-11

Bench: Smt. Diva Singh & Sh. O.P. Kantassessment Year: 2010-11 Ddit, Circle-3(1), 3Rd Floor, C.R. Central Electronics Ltd., 4, Vs. Industrial Area, Sahibabad, Uttar Building, I.P. Estate, New Delhi Pradesh. (Pan:Aaacc1262G) (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 195Section 40Section 42Section 43BSection 9(1)(vii)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘B’: NEW DELHI BEFORE SMT. DIVA SINGH, JUDICIAL MEMBER AND SH. O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2010-11 DDIT, Circle-3(1), 3rd Floor, C.R. Central Electronics Ltd., 4, Vs. Industrial Area, Sahibabad, Uttar Building, I.P. Estate, New Delhi Pradesh. (PAN:AAACC1262G) (Appellant) (Respondent) Appellant by Sh. R.S. Singhvi, CA Respondent by Ms. Rakhi Vimal, Sr. DR Date of hearing 05.01.2016 Date of pronouncement 24.02.2016 ORDER PER O.P. KANT, A.M.: This appeal of the assessee is directed against the order dated 06.11.2013 of the ld. CIT(A)-VI, New Delhi,…

CIT v. REPCO Home Finance Ltd. (53 Taxmann.com 47) — Cited in 13 Judgments | BharatTax