How many judgments cite CIT v. S.K. Tekriwal?

150 judgments on BharatTax cite CIT v. S.K. Tekriwal (361 ITR 432), spanning 2015 to 2026.

CIT v. S.K. Tekriwal

Q: Which sections of the Income Tax Act does CIT v. S.K. Tekriwal come up under?

It is most often cited in judgments turning on Section 1961, Section 143(3), Section 40(a)(ia), Section 10A, Section 115JB Income Tax Act, Section 139(1).

361 ITR 432High Court2014#664 most cited

What is CIT v. S.K. Tekriwal authority for?

Section 40(a)(ia) of the Income Tax Act does not apply to disallow expenses when there is a short deduction of tax at source. This includes situations where TDS is deducted at a lower rate than required or under an incorrect section.

150

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2026.

Also referred to as

CIT v. S.K. Tekriwal · 361 ITR 432 · Section 40(a)(ia) disallowance · short deduction of tax · short deduction of TDS · TDS rate difference · Section 194C · Section 194J · disallowance of expenditure · TDS compliance

Also reported as

46 Taxmann.com 444260 CTR 73

Sections most often in play

Section 1961 Section 143(3)Section 40(a)(ia)Section 10A Section 115JB Income Tax Act Section 139(1)Section 139(1) Income Tax Act Section 143(3) Income Tax Act

Issues it is cited on

short deduction of tds short deduction of tax disallowance under section 40(a)(ia)section 194c section 40(a)(ia)section 40(a)section 201 section 40 section 194 section 19 section 20 salary

Judgments citing CIT v. S.K. Tekriwal

S. Kumars Ltd, Mumbai vs. DCIT 4(3), Mumbai

In the result, the appeals are partly allowed

ITA 4501/MUM/2016[2011-12]Status: DisposedITAT Mumbai28 Oct 2019AY 2011-12

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Ashok J. Patil, ARFor Respondent: Mr. Nitin Waghmode, DR

Section 115JSection 143Section 194CSection 194ISection 201Section 40

…ent and therefore, the assessee ought to have deducted tax at source @ 10% as per provisions of section 194I of the Act. It is further submitted by him that no disallowance can be made for short deduction of tax in view of the decision in CIT v. S.K. Tekriwal 361 ITR 432 (Cal), Dish TV India Pvt. v. ACIT 190TTJ 537 (Mum), DCIT v. Chandabhoy & Jassobhoy 49 SOT 448 (Mum), ACIT v. Hindustan Thompson 1206/M/2018, DCIT v. Beekaylon Syn. P. Ltd. (ITA No. 6506/M/2008). On the other hand the Ld. Departmental Representative (DR) supports the order passed by the Ld. CIT(A). 5. We have heard the rival submissions and peru…

S. Kumars Ltd, Mumbai vs. ITO 4(3)(4), Mumbai

In the result, the appeals are partly allowed

ITA 4500/MUM/2016[2010-11]Status: DisposedITAT Mumbai28 Oct 2019AY 2010-11

Bench: Shri Saktijit Dey () & Shri N.K. Pradhan () Assessment Year: 2010-11 & Assessment Year: 2011-12

For Appellant: Mr. Ashok J. Patil, ARFor Respondent: Mr. Nitin Waghmode, DR

Section 115JSection 143Section 194CSection 194ISection 201Section 40

M/S. Hal Offshore Ltd., New Delhi vs. ACIT, New Delhi

In the result, appeal of the assessee is allowed

ITA 5069/DEL/2016[2011-12]Status: DisposedITAT Delhi03 Sept 2019AY 2011-12

Bench: Shri Prashant Maharishi & Shri K. Narasimha Charyassessment Year: 2011-12 M/S Hall Offshore Limited, Vs Acit, Range-12, 25, Bazar Lane, Bengali Market, New Delhi. New Delhi. Pan: Aaach3144B Respondent Appellant Assessee By: Shri Somi Aggarwal, Advocate Department By: Shri Amit Katoch, Sr. Dr Date Of Hearing: 13.08.2019 Date Of Pronouncement: 03.09.2019 Order Per Narasimha K. Chary, Jm Aggrieved By The Order Of The Commissioner Of Income- Tax(Appeals) -4, New Delhi{“Cit(A)”} For Assessment Year 2011-12, Assessee Preferred This Appeal On The Following Grounds:

For Appellant: Shri Somi Aggarwal, AdvocateFor Respondent: Shri Amit Katoch, Sr. DR

Section 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER & SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER Assessment Year: 2011-12 M/s Hall Offshore Limited, vs ACIT, Range-12, 25, Bazar Lane, Bengali Market, New Delhi. New Delhi. PAN: AAACH3144B Respondent Appellant Assessee by: Shri Somi Aggarwal, Advocate Department by: Shri Amit Katoch, Sr. DR Date of Hearing: 13.08.2019 Date of Pronouncement: 03.09.2019 ORDER PER NARASIMHA K. CHARY, JM Aggrieved by the order of the Commissioner of Income- tax(Appeals) -4, New Delhi{“CIT(A)”} for Assessment Year 2011-12,…

Rmc Readmix(India) P. Ltd ( Now Amalgamated With Rism Cement Ltd), Mumbai vs. ACIT Cen Cir 34, Mumbai

In the result, appeals filed by the assessee for assessment years 2006-07,

ITA 3371/MUM/2010[2006-07]Status: DisposedITAT Mumbai29 Aug 2019AY 2006-07

Bench: Shri G.S. Pannu (Vp) & Shri Ram Lal Negi (Jm) Assessment Year: 2006-07 Assessment Year: 2007-08 & Assessment Year: 2008-09 M/S Rmc Readymix (India) The Assistant Commissioner Of Income Tax, P. Ltd., Central Circle -34, Windsor, 7Th Floor, C.S.T Road, Vs. Aaykar Bhavan, M.K. Road, Near Vidyanagri, Kalina, Mumbai - 400020 Santacruz (E), Mumbai - 400098 Pan : Aaacr4938D (Appellant) (Respondent)

For Appellant: Shri Nitesh Joshi (AR)For Respondent: Shri Rajeev Gubgotra/

Section 115JSection 143Section 2(24)(x)Section 40

…e income of the assessee. In the first appeal, the Ld. CIT (A) confirmed the addition. 16. Before us, the Ld. counsel for the assessee submitted that this issue is covered by the judgment of the Hon’ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal 361 ITR 432 (Cal) in which it has been held that no disallowance u/s 40(a)(ia) should be made in case of short deduction of the tax at source. The Ld. counsel further submitted that the amendment made to section 40(a)(ia) by the Finance Act 2010 provided that no disallowance is to be made where tax deducted at source has been paid on or before the due date f…

DCIT, Corporate Circle-1(2), Bhubaneswar vs. M/S. Orissa State Civil Supplies Corporation Ltd., Bhubaneswar

In the result, the appeal of the Revenue is dismissed

ITA 61/CTK/2017[2010-11]Status: DisposedITAT Cuttack19 Aug 2019AY 2010-11

Bench: Shri Chandra Mohan Garg, Jm & Shri L.P. Sahu, Am आयकर अऩीऱ सं./Ita No.61/Ctk/2017 (नििाारण वषा / Assessment Year :2010-2011) Dcit, Corporate Circle-1(2), Vs. M/S Orissa State Civil Bhubaneswar Supplies Corporation Ltd Unit-8,Gopabandhu Nagar Bhubaneswar स्थायी ऱेखा सं./ Pan No. : Aaaco 2570 J (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

For Appellant: Shri B. Mohanty, ARFor Respondent: Shri S.M.Keshkamat, CITDR

Section 194CSection 194HSection 40

…ted that the assessing officer has knowingly omitted to mention the fact that the appellant has deducted the tax at source u/s. 194C. Further, the appellant has relied upon the decisions in the cases of S. K. Tekriwal vs Commissioner of Income Tax reported in 361 ITR 432(Cal) and Pankaj Bhargava vs Asst. Commissioner of Income Tax reported in 36 CCH 343 (Del Trib) dated 24th May, 2013. The relevant portion of the submission of the appellant is as below: "In addition to above it is to further submit that, the learned assessing officer has made disallowance of Rs. 13,95,94,000.00 on the ground that TDS was deductib…

ACIT 16(1), Mumbai vs. Zoom Entertainment Network Ltd., Mumbai

In the result, appeal by the assessee on this issue stands allowed

ITA 3385/MUM/2016[2011-12]Status: DisposedITAT Mumbai02 Aug 2019AY 2011-12

Bench: Shri Shamim Yahya (Am) & Shri Amarjit Singh (Jm)

Section 194CSection 194JSection 40Section 4OSection 9

…THE INCOME TAX APPELLATE TRIBUNAL “D” Bench, Mumbai Before Shri Shamim Yahya (AM) & Shri Amarjit Singh (JM) I.T.A. No. 3385/Mum/2016 (Assessment Year 2011-12) ACIT 16(1) M/s. Zoom Entertainment Vs. Room No. 439 Network Limited Aayakar Bhavan 1st Floor, Trade Garden M.K. Road Kamala Mills Compound Mumbai-400 020. Senapati Bapat Marg Lower Parel Mumbai-400 013. (Appellant) (Respondent) I.T.A. No. 3454/Mum/2016 (Assessment Year 2011-12) M/s. Zoom Entertainment ACIT 11(1) Vs. Network Limited Room No. 439 1st Floor, Trade Garden Aayakar Bhavan Kamala Mills Compound M.K. Road Senapati Bapat Marg Mumbai-400 020. L…

Bank of Maharashtra, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 635/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S. Ananthan with Mrs. Lalitha RFor Respondent: Mrs. Kesang Y. Sherpa

…allowance u/s. 40(a)(ia) on account of short deduction of tax at source was made in assessment year 2010-11. The Tribunal following the decision rendered by the Hon’ble Calcutta High Court in the case of Commissioner of Income Tax Vs. S K Tekriwal reported as 361 ITR 432 deleted the disallowance made u/s. 40(a)(ia) on short deduction of tax. Following the parity of reasons the disallowance made in the assessment year under appeal is deleted as well. Accordingly, ground No. 6 of the appeal is allowed. 9. The ground No. 7 of the appeal is : “7. In the facts and circumstances of the case and in law, the action of t…

Bank of Maharashtra, Pune vs. Deputy Commissioner of Income Tax, Pune

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 634/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S. Ananthan with Mrs. Lalitha RFor Respondent: Mrs. Kesang Y. Sherpa

Deputy Commissioner of Income Tax, Pune vs. Bank of Maharashtra, Pune

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 581/PUN/2017[2012-13]Status: DisposedITAT Pune27 Jun 2019AY 2012-13

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S. Ananthan with Mrs. Lalitha RFor Respondent: Mrs. Kesang Y. Sherpa

Deputy Commissioner of Income Tax, Pune vs. Bank of Maharashtra, Pune

In the result, the appeal of assessee is partly allowed in the terms aforesaid

ITA 579/PUN/2017[2011-12]Status: DisposedITAT Pune27 Jun 2019AY 2011-12

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

For Appellant: Shri S. Ananthan with Mrs. Lalitha RFor Respondent: Mrs. Kesang Y. Sherpa

At & T Global Network Services (India) Pvt. Ltd., New Delhi vs. JCIT, Special Range-1, New Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 7115/DEL/2017[2013-14]Status: DisposedITAT Delhi27 May 2019AY 2013-14

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR

Section 143(3)Section 144CSection 92C

…ax was deductible under section 194J but was actually deducted under section 194C, such a deduction would not meet the requirements of section 40(a)(ia). We noted that prior to this decision the Hon'ble Calcutta High Court in the case of CIT vs. S.K. Tekriwal 361 ITR 432 vide order dated 3rd December, 2014 taken a view by which the Hon'ble High Court dismissed the appeal of the Revenue against the order of the Tribunal by holding that where tax was deducted by the assessee, though under a bona fide wrong impression under wrong provisions, the provisions of Section 40(a)(ia) could not be invoked and if there was a…

M/S at & T Global Network Services (India) Pvt. Ltd., Gurgaon vs. JCIT, New Delhi

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 5535/DEL/2016[2012-13]Status: DisposedITAT Delhi27 May 2019AY 2012-13

Bench: Shri R.K. Panda & Smt. Beena A. Pillai

For Appellant: Shri Kanchan Kaushal, AdvocateFor Respondent: Shri H.K. Choudhary, CIT, DR

Section 143(3)Section 144CSection 92C

ACIT 16(1), Mumbai vs. Hindustan Thompson Assoaicates P. Ltd, Mumbai

ITA 1206/MUM/2018[2012-13]Status: DisposedITAT Mumbai23 May 2019AY 2012-13

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1206 /Mum/2018 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Assistant Commissioner Of Hindustan Thompson Income-Tax, Circle 16(1) Associates Private Room No. 439, 4 Th Floor, Limited V. Aayakar Bhawan 4Th Floor, M.K.Marg , Churchgate Peninsula Chambers, Mumbai-400 020 Ganpat Rao Kadam Marg, Lower Parel(W), Mumbai-400013 स्थायी ऱेखा सं./ Pan: Aaach1463M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. B. Srinivas (Cit-Dr) Assessee By: Smt. Aarti Vissanji &, Shri. Ajit C. Shah & Ms. Aastha Shah सुनवाई की तारीख /Date Of Hearing : 27.02.2019 घोषणा की तारीख /Date Of Pronouncement : 23.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1206/Mum/2018, Is Directed Against Appellate Order Dated 12.12.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year(Ay) 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 23.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income- Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.1206 /Mum/2018

For Appellant: Smt. Aarti Vissanji &For Respondent: Shri. B. Srinivas (CIT-DR)

Section 143(3)Section 144C(3)Section 194CSection 194JSection 40Section 40a

…d Section 40(a)(ia) has no applicability on short deduction of income-tax at source and consequently no disallowances are warranted u/s. 40(a)(ia). The tribunal has followed the decision of Hon’ble Calcutta High Court in the case of CIT v. S.K.Tekriwal (2014) 361 ITR 432(Cal.HC) to adjudicate the issue in favour of the assessee, wherein it was held that in case there is a short deduction of income-tax deducted at source under Chapter XVII-B due to difference of opinion between the tax- payer and Revenue, then provisions of Section 201 can be invoked but provisions of Section 40(a)(ia) cannot be invoked to make di…

M/S at & T Global Betwork Services (India) Pvt. Ltd., Gurgaon vs. DCIT, New Delhi

In the result, the appeal of assessee in ITA No

ITA 4882/DEL/2013[2008-09]Status: DisposedITAT Delhi10 May 2019AY 2008-09

Bench: Shri N.K. Billaiya & Shri Kuldip Singh[A.Y 2008-09] At &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. At &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3Rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon Pan: Aafca 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, Ca Department By : Shri H.K. Choudhary, Cit-Dr

For Appellant: Shri Kanchan Kaushal, AdvFor Respondent: Shri H.K. Choudhary, CIT-DR

Section 143(3)Section 144CSection 144C(1)Section 153Section 234B

…1 IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘I-2’ BENCH, NEW DELHI BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER, AND SHRI KULDIP SINGH, JUDICIAL MEMBER [A.Y 2008-09] AT &T Global Network Services [India] Vs. The Dy. C.I.T Pvt Ltd, Vatika Triangle Circle - 2 (1) 3rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon PAN: AAFCA 8810 L [A.Y 2008-09] The Dy. C.I.T Vs. AT &T Global Network Services Circle 2(1) [India] Pvt Ltd, Vatika Triangle 3rd Floor, Sushant Lok - I New Delhi Block A, Gurgaon PAN: AAFCA 8810 L (Applicant) (Respondent) Assessee By : Shri Kanchan Kaushal, Adv Ms. Chinu Bhasin, CA Department…

Global Venture Corporation, Kolkata vs. ACIT, Circle-49, Kolkata

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 107/KOL/2017[2006-07]Status: DisposedITAT Kolkata03 Apr 2019AY 2006-07

Bench: Shri P.M. Jagtap & Shri A. T. Varkey, Jm]

Section 194CSection 40

…e Act could be invoked for short deduction of tax at source. We find that this issue has been held in favour of the assessee by the co-ordinate bench decision of this tribunal in the case of DCIT vs S K Tekriwal in ITA No. 1135/Kol/2010 dated 21.10.2011(2014) 361 ITR 432 wherein it was held that in the case of short deduction of tax at source, no disallowance u/s 40(a)(ia) of the Act could be made in the hands of the assessee and the assessee could be proceeded against only under section 201 of the Act in such cases. This decision was 8 Global Venture Corporation AY 2006-07 admittedly approved by the Hon’ble Jur…

DCIT, Rohtak vs. M/S. Mahanadi Coal Transport, Rohtak

In the result, the appeal of the Revenue is dismissed

ITA 4708/DEL/2015[2011-12]Status: DisposedITAT Delhi07 Feb 2019AY 2011-12

Bench: Shrik. Narasimha Chary & Shri O. P. Meena

Section 143Section 194CSection 40

…of section 40(a)(ia) has been rightly applied for propionate amount of non-deduction of tax. 6. Per contra, the learned counsel for the assessee submitted that the issue is covered by decision of Hon`ble Kolkata High Court in the case of CIT V. S. K Tekriwal 361 ITR 432 (Kol), DCIT V. S. K Tekriwal 15 taxmann.com 289 (Kol)- Trib) and DCIT v. Chandabhoy & Jassobhoy 17 taxmann.com 158 (Mum-Trib) and U E Trade Corporation Ltd. v. DCIT 18(1) New Delhi in I.T.A.No. 2303/Del/2011 dtd. 18.05.2012. Hence, Ld. CIT (A) has rightly allowed the deleted the disallowance made by invoking the provision of section 40(a)(ia) as…

DCIT, New Delhi vs. M/S. Neemrana Hotels Pvt. Ltd., New Delhi

In the result, the Appeal of the Revenue is dismissed

ITA 4554/DEL/2014[2010-11]Status: DisposedITAT Delhi05 Feb 2019AY 2010-11

Bench: Sh. H.S. Sidhu & Shri Prashant Maharishiassessment Year: 2010-11

Section 142(1)Section 143(2)Section 143(3)Section 194Section 194CSection 194ISection 40Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘E’, NEW DELHI BEFORE SH. H.S. SIDHU, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER Assessment Year: 2010-11 DCIT, CIRCLE 13(1), Vs. M/S NEEMRANA HOTELS PVT. ROOM NO. 212, C.R. BUILDING, LTD. I.P. ESTATE, A-58, NIZAMUDDIN EAST, NEW DELHI NEW DELHI – 110 013 (PAN: AAACN0674J) (Appellant) (Respondent) Department by Ms. Rinku Singh, Sr. DR Assessee by Sh. Sanat Kapoor, Adv. ORDER PER H.S. SIDHU, JM This appeal is filed by the Revenue against the Order dated 28.5.2014 passed by the Ld. CIT(A)-XVI, New Delhi relating to assessment year 2010-11 o…

ITO, New Delhi vs. M/S. Quatro Mortgage Solution Pvt. Ltd., New Delhi

In the result, appeals filed by the revenue and cross objection filed by the assessee are dismissed

ITA 2819/DEL/2015[2010-11]Status: DisposedITAT Delhi25 Jan 2019AY 2010-11

Bench: Smt Beena A. Pillai & Shri Prashant Maharishiito, Vs. Quatro Mortgage Solution Ward-20(3), Pvt. Ltd, New Delhi 24-C Block Basement, Community Centre, Janakpuri, New Delhi-58 Pan: Aaacq1451E (Appellant) (Respondent)

For Appellant: Smt lalitha Krishnamurty, CAFor Respondent: Smt Naina Soin Kapil, Sr. DR

Section 143(3)Section 194Section 194ISection 40Section 68

…onsidered the rival contentions and find that the issue is squarely covered in favour of the assessee, so far as the disallowances under section 40(a) (ia) of the Act is concerned by the decision of the Hon’ble Kolkata High Court in case of CIT vs SK Tekriwal 361 ITR 432 as well as by the decision of coordinate bench in case of the assessee itself for the Assessment Year 2011-12, wherein the identical issue is decided and disallowances is deleted. In view of the above ground No. 1 of the appeal of the revenue is dismissed. 8. As the cross objection of the assessee is on the issue that tax should have been require…

M/S Neemrana Hotels Pvt. Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, ground no. 4 stands allowed

ITA 2893/DEL/2013[2008-09]Status: DisposedITAT Delhi27 Nov 2018AY 2008-09

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2008-09

For Appellant: Shri Salil Kapoor, AdvocateFor Respondent: Shri Gaurav Sharma, Sr. DR

Section 194CSection 194ISection 40Section 40a

…ITA No. 2893/Del/2013 Assessment year 2008-09 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’ NEW DELHI BEFORE SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER AND SHRI O.P. KANT, ACCOUNTANT MEMBER Assessment Year: 2008-09 Neemrana Hotels Pvt. Ltd., Addl. CIT, A-58, Nizamuddin East, Range 13, vs New Delhi-110013 New Delhi. (PAN: AAACN0674J) Appellant Respondent Appellant by: Shri Salil Kapoor, Advocate Shri Sumit Lal Chandani, Adv. Ms Pallavi Saigal, Advocate Respondent by : Shri Gaurav Sharma, Sr. DR Date of hearing: 30.08.2018 Date of pronouncement: 27.11.2018 O R D E R PER SUDHANSHU SRIVASTAVA, JUD…

Asst CIT 16(2), Mumbai vs. K.S. Aiyar & Co, Mumbai

In the result, appeal filed by the revenue for assessment year 2010-2011 is dismissed

ITA 208/MUM/2016[2010-11]Status: DisposedITAT Mumbai23 Aug 2018AY 2010-11

Bench: Shri G.S. Pannu (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 The Asst. Cit 16(2), M/S K.S. Aiyar & Co., Room No. 440, 4Th Floor, F-7, Laxmi Mills, Aayakar Bhavan, M.K. Road, Shakti Mills Lane, Mumbai - 400020 Vs. Off Dr. Moses Road, Mahalaxmi, Mumbai - 400011 Pan: Aaafk6843P (Appellant) (Respondent) Revenue By : Shri Rajesh Kumar Yadav (Dr) Assessee By : Shri Mahesh Rajora (Ar) Date Of Hearing: 25/05/2018 Date Of Pronouncement: 23/08/2018

For Appellant: Shri Mahesh Rajora (AR)For Respondent: Shri Rajesh Kumar Yadav (DR)

Section 143Section 195(1)Section 37Section 40

…er reads as under: “ At the time of hearing before us , the ld. Representatives of both the sides have agreed that this issue is squarely covered in favour of the assessee by the decision of the Hon’ble Calcutta High Court in the case of CIT vs S.K.Tekriwal, 361 ITR 432(cal) wherein it was held that the disallowance by invoking the provisions of section 40(a)(ia) of the Act can be made only when there is failure on the part of the assessee to deduct the tax at source and not in case where there is only short deduction of tax at source. Respectfully following the said decision of the Hn’ble Calcutta High Court, w…