D.D.Motors v. DCIT(CPC-TDS)

111 Taxmann.com 493Reported decision2019#10982 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2020 to 2025.

Sections most often in play

Section 200(3)Section 200ASection 220(2)Section 234ESection 271HSection 154Section 194IASection 201(1)

Judgments citing D.D.Motors v. DCIT(CPC-TDS)

Supreme Transport Company, Indore vs. ITO TDS-II, Indore

In the result, all the appeals filed by the assessees are allowed

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

Supreme Transport Company, Indore vs. ITO TDS-II, Indore

In the result, all the appeals filed by the assessees are allowed

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

Director of Physical Plant O.U.A.T, Bhubaneswar vs. ACIT(CPC-TDS), Ghaziabad

In the result, appeals of the assessee in ITA No

ITA 9/CTK/2020[2014-15]Status: DisposedITAT Cuttack14 Oct 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.05 to 11/CTK/2020 (AY:2010-2011)(4th Quarter) 26Q (AY:2011-2012)(4th Quarter) 26Q (AY:2012-2013)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015) (2nd Quarter)26Q (AY:2014-2015)(3rd Quarter) 26Q (AY:2017-2018) (4th Quarter)26Q Director of Physical Plant, OUAT Vs. ACIT(CPC-TDS), Ghaziabad Siripur, Bhubaneswar District : Khurda TAN No. : BBND 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : None ि…

Director of Physical Plant O.U.A.T, Bhubaneswar vs. ACIT(CPC-TDS), Ghaziabad

In the result, appeals of the assessee in ITA No

ITA 8/CTK/2020[2013-14]Status: DisposedITAT Cuttack14 Oct 2020AY 2013-14

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.05 to 11/CTK/2020 (AY:2010-2011)(4th Quarter) 26Q (AY:2011-2012)(4th Quarter) 26Q (AY:2012-2013)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015) (2nd Quarter)26Q (AY:2014-2015)(3rd Quarter) 26Q (AY:2017-2018) (4th Quarter)26Q Director of Physical Plant, OUAT Vs. ACIT(CPC-TDS), Ghaziabad Siripur, Bhubaneswar District : Khurda TAN No. : BBND 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : None ि…

Director of Physical Plant O.U.A.T, Bhubaneswar vs. ACIT(CPC-TDS), Ghaziabad

In the result, appeals of the assessee in ITA No

ITA 7/CTK/2020[2012-13]Status: DisposedITAT Cuttack14 Oct 2020AY 2012-13

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.05 to 11/CTK/2020 (AY:2010-2011)(4th Quarter) 26Q (AY:2011-2012)(4th Quarter) 26Q (AY:2012-2013)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015) (2nd Quarter)26Q (AY:2014-2015)(3rd Quarter) 26Q (AY:2017-2018) (4th Quarter)26Q Director of Physical Plant, OUAT Vs. ACIT(CPC-TDS), Ghaziabad Siripur, Bhubaneswar District : Khurda TAN No. : BBND 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : None ि…

Director of Physical Plant O.U.A.T, Bhubaneswar vs. ACIT(CPC-TDS), Ghaziabad

In the result, appeals of the assessee in ITA No

ITA 6/CTK/2020[2011-12]Status: DisposedITAT Cuttack14 Oct 2020AY 2011-12

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.05 to 11/CTK/2020 (AY:2010-2011)(4th Quarter) 26Q (AY:2011-2012)(4th Quarter) 26Q (AY:2012-2013)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015) (2nd Quarter)26Q (AY:2014-2015)(3rd Quarter) 26Q (AY:2017-2018) (4th Quarter)26Q Director of Physical Plant, OUAT Vs. ACIT(CPC-TDS), Ghaziabad Siripur, Bhubaneswar District : Khurda TAN No. : BBND 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : None ि…

Director of Physical Plant O.U.A.T, Bhubaneswar vs. ACIT(CPC-TDS), Ghaziabad

In the result, appeals of the assessee in ITA No

ITA 5/CTK/2020[2010-11]Status: DisposedITAT Cuttack14 Oct 2020AY 2010-11

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.05 to 11/CTK/2020 (AY:2010-2011)(4th Quarter) 26Q (AY:2011-2012)(4th Quarter) 26Q (AY:2012-2013)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015) (2nd Quarter)26Q (AY:2014-2015)(3rd Quarter) 26Q (AY:2017-2018) (4th Quarter)26Q Director of Physical Plant, OUAT Vs. ACIT(CPC-TDS), Ghaziabad Siripur, Bhubaneswar District : Khurda TAN No. : BBND 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : None ि…

Director of Physical Plant O.U.A.T, Bhubaneswar vs. ACIT(CPC-TDS), Ghaziabad

In the result, appeals of the assessee in ITA No

ITA 11/CTK/2020[2017-18]Status: DisposedITAT Cuttack14 Oct 2020AY 2017-18

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.05 to 11/CTK/2020 (AY:2010-2011)(4th Quarter) 26Q (AY:2011-2012)(4th Quarter) 26Q (AY:2012-2013)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015) (2nd Quarter)26Q (AY:2014-2015)(3rd Quarter) 26Q (AY:2017-2018) (4th Quarter)26Q Director of Physical Plant, OUAT Vs. ACIT(CPC-TDS), Ghaziabad Siripur, Bhubaneswar District : Khurda TAN No. : BBND 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : None ि…

Director of Physical Plant O.U.A.T, Bhubaneswar vs. ACIT(CPC-TDS), Ghaziabad

In the result, appeals of the assessee in ITA No

ITA 10/CTK/2020[2014-15]Status: DisposedITAT Cuttack14 Oct 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.05 To 11/Ctk/2020 (Ay:2010-2011)(4Th Quarter) 26Q (Ay:2011-2012)(4Th Quarter) 26Q (Ay:2012-2013)(4Th Quarter) 26Q (Ay:2013-2014)(4Th Quarter) 26Q (Ay:2014-2015) (2Nd Quarter)26Q (Ay:2014-2015)(3Rd Quarter) 26Q (Ay:2017-2018) (4Th Quarter)26Q Director Of Physical Plant, Ouat Vs. Acit(Cpc-Tds), Ghaziabad Siripur, Bhubaneswar District : Khurda Tan No. : Bbnd 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : None िाजस्व की ओर से /Revenue By : Shri Subhendu Dutta, Dr सुनवाई की तािीख / Date Of Hearing : 14/10/2020 घोषणा की तािीख/Date Of Pronouncement : 16/10/2020 आदेश / O R D E R Per Bench: The Assessee Has Filed These Seven Appeals Against The Order Of Cit(A)-1, Bhubaneswar, Dated 22.10.2019 & 16.10.2019 For The A.Ys. 2010-2011, 2011-2012, 2012-2013, 2013-2014, 2014-2015 & 2017- 2018, Respectively 2. None Appeared On Behalf Of The Assessee Even The Case Was Called For Second Round Of Hearing. Applications Dated 14.10.2020 Have Been 2

For Appellant: NoneFor Respondent: Shri Subhendu Dutta, DR
Section 154Section 200ASection 201Section 201(1)Section 220(2)Section 234E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.05 to 11/CTK/2020 (AY:2010-2011)(4th Quarter) 26Q (AY:2011-2012)(4th Quarter) 26Q (AY:2012-2013)(4th Quarter) 26Q (AY:2013-2014)(4th Quarter) 26Q (AY:2014-2015) (2nd Quarter)26Q (AY:2014-2015)(3rd Quarter) 26Q (AY:2017-2018) (4th Quarter)26Q Director of Physical Plant, OUAT Vs. ACIT(CPC-TDS), Ghaziabad Siripur, Bhubaneswar District : Khurda TAN No. : BBND 00486 D (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee by : None ि…

D.D.Motors v. DCIT(CPC-TDS) (111 Taxmann.com 493) — Cited in 9 Judgments | BharatTax