DCIT v. Oracle India Pvt Ltd.

91 Taxmann.com 466Supreme Court of India2018#4083 most cited

What is DCIT v. Oracle India Pvt Ltd. authority for?

An order passed under Section 201(1) is barred by limitation if it is passed after the prescribed due date, even if the assessee has furnished statements under Section 200.

29

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2022.

Also referred to as

Vodafone Cellular Ltd · DCIT v. Oracle India Pvt Ltd · Section 201(1) · Section 200 · Section 201(3) · TDS order limitation · bar of limitation for TDS order · assessment year 2009-10 · Pune ITAT

Judgments citing DCIT v. Oracle India Pvt Ltd.

State Bank of India, New Delhi vs. ACIT Circle-77(1), New Delhi

The appeals are allowed and impugned assessment orders are set aside

ITA 2616/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Aug 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.2615/Del/2019, A.Y. 2011-12 M/S. State Bank Of India Vs. Acit, Personal Banking Branch Circle-77(1), 11, Sansad Marg, Laxmi Nagar, New Delhi-110001 Delhi-110092 Pan No. Aaacs8577K Tan : Dels23348D (Appellant) (Respondent)

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2615/Del/2019, A.Y. 2011-12 M/s. State Bank of India Vs. ACIT, Personal Banking Branch Circle-77(1), 11, Sansad Marg, Laxmi Nagar, New Delhi-110001 Delhi-110092 PAN No. AAACS8577K TAN : DELS23348D (APPELLANT) (RESPONDENT) ITA No.2616/Del/2019, A.Y. 2011-12 M/s. State Bank of India Vs. ACIT, Main Branch, 5th Floor, Circle-77(1), 11, Sansad Marg, Laxmi Nagar, New Delhi-110001 Delhi-110092 PAN No. AAACS8577K TAN : DELS21188G (APPELLANT) (RESPONDENT)…

State Bank of India, New Delhi vs. ACIT, Circle-77(1), New Delhi

The appeals are allowed and impugned assessment orders are set aside

ITA 2615/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Aug 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.2615/Del/2019, A.Y. 2011-12 M/S. State Bank Of India Vs. Acit, Personal Banking Branch Circle-77(1), 11, Sansad Marg, Laxmi Nagar, New Delhi-110001 Delhi-110092 Pan No. Aaacs8577K Tan : Dels23348D (Appellant) (Respondent)

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ : NEW DELHI) BEFORE SH. ANIL CHATURVEDI, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.2615/Del/2019, A.Y. 2011-12 M/s. State Bank of India Vs. ACIT, Personal Banking Branch Circle-77(1), 11, Sansad Marg, Laxmi Nagar, New Delhi-110001 Delhi-110092 PAN No. AAACS8577K TAN : DELS23348D (APPELLANT) (RESPONDENT) ITA No.2616/Del/2019, A.Y. 2011-12 M/s. State Bank of India Vs. ACIT, Main Branch, 5th Floor, Circle-77(1), 11, Sansad Marg, Laxmi Nagar, New Delhi-110001 Delhi-110092 PAN No. AAACS8577K TAN : DELS21188G (APPELLANT) (RESPONDENT)…

DCIT, Chennai vs. M/S. Sutherland Gloabal Services Pvt. Ltd., Chennai

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

ITA 2139/CHNY/2019[2013-14]Status: DisposedITAT Chennai27 May 2022AY 2013-14

Bench: Shri Mahavir Singh & Shri Girish Agrawalassessment Year: 2013-14 Dcit, Circle-2(2), M/S. Sutherland Global Services Pvt. International Taxation, Ltd. Vs Chennai No.45-A, Velachery Main Road Chennai – 600042 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ"

For Appellant: Shri Bharathi Krishnaprasad, CAFor Respondent: Shri G. Johnson, Addl. CIT, D/R
Section 195Section 200Section 201(1)Section 201(3)Section 250

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, “चे"ई अिधकरण चे"ई“ "यायपीठ "यायपीठ "यायपीठ चे"ई "यायपीठ चे"ई चे"ई चे"ई चे"ई चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH, CHENNAI ] ] BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER Assessment Year: 2013-14 DCIT, Circle-2(2), M/s. Sutherland Global Services Pvt. International Taxation, Ltd. Vs Chennai No.45-A, Velachery Main Road Chennai – 600042 अपीलाथ" अपीलाथ"/ (Appellant) अपीलाथ" अपीलाथ" "त् "त् यथ" "त् "त् यथ" यथ"/ (Respondent) यथ" Assessee by : Shri Bharathi Krishnaprasad, CA Revenue by : Shri G…

State Bank of India - Corporate Centre, Mumbai vs. DCIT (TDS)-2(2), Mumbai

In the result, appeals are allowed as indicated above

ITA 1526/MUM/2019[2010-11]Status: DisposedITAT Mumbai12 Oct 2021AY 2010-11

Bench: Shri Saktijit Dey & Shri M. Balaganeshassessment Year: 2010-11 & Assessment Year: 2011-12 State Bank Of India Deputy Commissioner Of Corporate Centre, Income Tax (Tds)-2(2), 2Nd Floor, Office Administration K.G. Mittal Ayurvedic Hospital Department, State Bank Bhawan, Vs. Bldg, Charni Road (W), Madam Cama Road, Mumbai - 400002 Nariman Point, Mumbai - 400021 Pan: Aaacs8577K (Appellant) (Respondent) Assessee By : Shri Nitesh Joshi (Ar) Revenue By : Shri T.S. Khalsa (Dr) Date Of Hearing : 30/09/2021 Date Of Pronouncement: 12/10/2021

For Appellant: Shri Nitesh Joshi (AR)For Respondent: Shri T.S. Khalsa (DR)
Section 10(5)Section 200(3)Section 201(1)Section 201(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “G”, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND SHRI M. BALAGANESH, ACCOUNTANT MEMBER Assessment Year: 2010-11 & Assessment Year: 2011-12 State Bank of India Deputy Commissioner of Corporate Centre, Income Tax (TDS)-2(2), 2nd Floor, Office Administration K.G. Mittal Ayurvedic Hospital Department, State Bank Bhawan, Vs. Bldg, Charni Road (W), Madam Cama Road, Mumbai - 400002 Nariman Point, Mumbai - 400021 PAN: AAACS8577K (Appellant) (Respondent) Assessee by : Shri Nitesh Joshi (AR) Revenue by : Shri T.S. Khalsa (DR) Date of Hearing : 30/09/2021 Date o…

Bank of India (Sangli Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 146/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India, (Vite Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 145/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Shahuwadi Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 144/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Kurundwad Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 143/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India, (Vishrambag Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 142/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Porle Tarf Thane Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 140/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Rukadi Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 139/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India, (Atpadi Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 138/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Ichalkaranji Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 136/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India, (Amrutnagar Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 135/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Kasba Bawada Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 134/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Kawathe Mahankal Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 133/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Kolhapur Main Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 132/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Chuye Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 131/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India ( Kharsundi Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 129/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

Bank of India (Miraj Branch), Kolhapur vs. Income-Tax Officer, TDS, Kolhapur

In the result, all the 9 appeals are partly allowed as above

ITA 128/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…Finance Act, 2014. Considering the above decisions, the assessee submits that in the present case the order passed u/s 201(1) is barred by limitation. 3.4] The ld. CIT(A) has referred to the decision of Hon’ble ITAT Pune in the case of Vodafone Cellular Ltd. [91 Taxmann.com 466]. The assessee submits that in that case, the concerned asst. year was 2009-10. The A.O. had passed order u/s. 201(1) on 15.03.2012. The assessee submitted that the order passed u/s. 201(1) was barred by limitation. Hon’ble ITAT held that the assessee had furnished the statements u/s. 200 for all the four quarters. It was held that the ord…

DCIT v. Oracle India Pvt Ltd. (91 Taxmann.com 466) — Cited in 29 Judgments | BharatTax