(CWT v. Sharvan Kumar Swarup & Sons.

210 ITR 886Supreme Court of India1994#1525 most cited

What is (CWT v. Sharvan Kumar Swarup & Sons. authority for?

Substantive law is concerned with the ends of justice, while procedural law deals with the means to attain them. Procedural changes do not affect substantive rights.

74

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2007 to 2023.

Also referred to as

CWT v. Sharvan Kumar Swarup & Sons · substantive law · procedural law · administration of justice · litigation · tax law interpretation

Issues it is cited on

section 234e(1)section 200a(1)(c)section 254(2)section 200a(1)section 200(3)section 200asection 234esection 254(1)section 200tax deducted at sourcesection 20section 234

Judgments citing (CWT v. Sharvan Kumar Swarup & Sons.

Madhyanchal Gramin Bank, Buxwaha Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 75/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Kishangarh Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 74/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Pipat Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 73/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Gourihar Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 72/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Barigarh Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 71/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Maharajpur Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 70/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Tattam Branch., Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 69/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Chhatarpur Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 68/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Laundi Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 67/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Saleha Branch, Sagar vs. ITO(TDS)-2, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 66/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Ranibaug Panna Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 65/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Mahewa Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 64/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Mandi Bamora Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 63/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Laron Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 62/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Chandera Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 61/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Mohangarh Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Niwadi Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 59/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Rajapur Branch, Sagar vs. ITO(TDS) Jabalpur, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 58/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank, Orchha Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 57/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…

Madhyanchal Gramin Bank Neguan Branch, Neguwan Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 56/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…be applicable w.e.f. that date, i.e., irrespective of the period to which the statement being processed thereunder may relate. Though the law in the matter is well-settled, one may toward this refer to the decision in CWT v. Sharvan Kumar Swarup & Sons [1994] 210 ITR 886 (SC). In fact, even the levy is not retroactive, and is applicable only qua statements obliged to be filed on or after 01/7/2012. Further, for each case, the fees, though worked out (refer Note 1(c) of the Intimation) with reference to the due date of filing the statement for Qtr-II of f.y. 2012-13, i.e., 15/10/2012, the amount levied, being Rs.…