DDA v. ITO (

252 ITR 772Supreme Court of India2001#11370 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 348,615 Indian tax judgments — from 2016 to 2021.

Issues it is cited on

resulting companyinterest under section 201(1a)section 194hsection 194jsection 201(1a)fees for technical servicesassessee in defaultsection 201(1)tax deducted at sourcesection 201section 194section 20

Judgments citing DDA v. ITO (

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2467/DEL/2019[2011-12]Status: DisposedITAT Delhi20 Jan 2021AY 2011-12

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…framed would be the determinative factor for the High Court jurisdiction to entertain an appeal. He also relied on the decision of the Delhi High Court in the case of DDA Vs. ITO (230 ITR 9) [further confirmed by the Supreme Court in the case of ITO vs. DDA (252 ITR 772)] that 201 orders were akin to an assessment. Further, the Counsel for the assessee again invited our attention to the decision passed by the Co-ordinate Bench in the case of Idea Cellular Limited itself for AY 2010-11 and 2011-12 where the Section 201 proceedings were initiated by the Income Tax Officer (TDS), Rohtak. The Counsel for the assesse…

Vodafone Idea Ltd, New Delhi vs. ITO (TDS), Karnal

The appeals of the Assessee are allowed

ITA 2466/DEL/2019[2010-11]Status: DisposedITAT Delhi20 Jan 2021AY 2010-11

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…framed would be the determinative factor for the High Court jurisdiction to entertain an appeal. He also relied on the decision of the Delhi High Court in the case of DDA Vs. ITO (230 ITR 9) [further confirmed by the Supreme Court in the case of ITO vs. DDA (252 ITR 772)] that 201 orders were akin to an assessment. Further, the Counsel for the assessee again invited our attention to the decision passed by the Co-ordinate Bench in the case of Idea Cellular Limited itself for AY 2010-11 and 2011-12 where the Section 201 proceedings were initiated by the Income Tax Officer (TDS), Rohtak. The Counsel for the assesse…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 120/DEL/2019[2009-10]Status: DisposedITAT Delhi20 Jan 2021AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…framed would be the determinative factor for the High Court jurisdiction to entertain an appeal. He also relied on the decision of the Delhi High Court in the case of DDA Vs. ITO (230 ITR 9) [further confirmed by the Supreme Court in the case of ITO vs. DDA (252 ITR 772)] that 201 orders were akin to an assessment. Further, the Counsel for the assessee again invited our attention to the decision passed by the Co-ordinate Bench in the case of Idea Cellular Limited itself for AY 2010-11 and 2011-12 where the Section 201 proceedings were initiated by the Income Tax Officer (TDS), Rohtak. The Counsel for the assesse…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 119/DEL/2019[2008-09]Status: DisposedITAT Delhi20 Jan 2021AY 2008-09

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…framed would be the determinative factor for the High Court jurisdiction to entertain an appeal. He also relied on the decision of the Delhi High Court in the case of DDA Vs. ITO (230 ITR 9) [further confirmed by the Supreme Court in the case of ITO vs. DDA (252 ITR 772)] that 201 orders were akin to an assessment. Further, the Counsel for the assessee again invited our attention to the decision passed by the Co-ordinate Bench in the case of Idea Cellular Limited itself for AY 2010-11 and 2011-12 where the Section 201 proceedings were initiated by the Income Tax Officer (TDS), Rohtak. The Counsel for the assesse…

Vodafone Idea Ltd. (Earlier Knwon As Vodafone Mobile Services Ltd.), New Delhi vs. ITO, TDS, Karnal

The appeals of the Assessee are allowed

ITA 118/DEL/2019[2007-08]Status: DisposedITAT Delhi20 Jan 2021AY 2007-08

Bench: Shri Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri Deepak Chopra, Adv. & MsFor Respondent: Ms. Sulekha Verma, CIT-DR
Section 194HSection 201Section 201(1)

…framed would be the determinative factor for the High Court jurisdiction to entertain an appeal. He also relied on the decision of the Delhi High Court in the case of DDA Vs. ITO (230 ITR 9) [further confirmed by the Supreme Court in the case of ITO vs. DDA (252 ITR 772)] that 201 orders were akin to an assessment. Further, the Counsel for the assessee again invited our attention to the decision passed by the Co-ordinate Bench in the case of Idea Cellular Limited itself for AY 2010-11 and 2011-12 where the Section 201 proceedings were initiated by the Income Tax Officer (TDS), Rohtak. The Counsel for the assesse…

Win Cable & Datacom P.Ltd, Mumbai vs. Asst CIT (TDS) 3(1), Mumbai

In the result, appeals filed by the assessee are hereby allowed

ITA 3635/MUM/2016[2001-02]Status: DisposedITAT Mumbai20 Apr 2018AY 2001-02

Bench: S/Shri R.C. Sharma (Am) & Amarjit Singh (Jm) I.T.A. No. 3635/Mum/2016(Assessment Year 2001-02)

Section 191Section 194CSection 201Section 201(1)

…ve a look at such necessary factors.” 22 Thereafter, the Tribunal dealt with the nature of the proceedings under Section 201(1) and type of the order under Section 201(1). The Tribunal relied on the judgment of the Honourable Supreme Court [reported in (2001) 252 ITR 772 (SC) ITO Vs. Delhi Development Authority] approving the view of the Honourable Delhi High Court that the order under Section 201(1) is an order of assessment. 23 The Tribunal then dealt with what would be the reasonable time for passing an order under Section 201(1). The discussion in relation thereto is to be found in paragraph 17.1 onwards of…

Indian Aluminium Company Ltd, Mumbai vs. DCIT Cen Cir 1(4), Mumbai

In the result, the appeal is dismissed

ITA 5326/MUM/2015[1991-92]Status: DisposedITAT Mumbai23 Mar 2018AY 1991-92

Bench: Shri C.N. Prasad () & Shri N.K. Pradhan () Assessment Year: 1991-92 Indian Aluminum Company Dy. Commissioner Ltd. (Since Merged With Of Income Tax- Vs. Hindaloc Industries Ltd.) Central Circle-1(4), Century Bhavan Dr. Annie 9Th Floor, Old Cgo Besant Road, Worli, Building, M.K. Mumbai-400018. Road, Mumbai. Pan No. Aaaci5375F Appellant Respondent Assesseeby : Mr. Naresh Jain, Ar Revenue By : Ms. Pooja Swaroop, Dr Date Of Hearing : 02/02/2018 Date Of Pronouncement : 23/03/2018

For Appellant: Mr. Naresh Jain, ARFor Respondent: Ms. Pooja Swaroop, DR
Section 143(3)Section 154Section 244(1)(a)Section 244ASection 244A(1)(a)Section 244A(1)(b)Section 254

…rocedural and is therefore, not applicable to pending assessments prior to the AY 1989-90 as held in DCIT v. Central Concrete 236 ITR 595. In Delhi Development Authority v. ITO (1998) 230 ITR 9, 15 (Del), affirmed in ITO v. Delhi Development Authority, (2001) 252 ITR 772 (SC), the AO was directed to deal with and dispose of the petitioner’s claim for interest for AY 1989-90 and 1990-91, according to the provisions of section 244A. 8.3 At this moment, we discuss below the case laws relied on by the Ld. counsel of the assessee. Indian Aluminum Company 7 In Modi Industries Ltd.(supra), the issue was interest u/s 21…

Hathway C-Net P. Ltd, Mumbai vs. Tax Recovery (TDS) 1, Mumbai

The appeals of the assessees are allowed

ITA 4261/MUM/2014[2002-03]Status: DisposedITAT Mumbai07 Sept 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 201Section 201(1)

…e a look at such necessary factors.” 22 Thereafter, the Tribunal dealt with the nature of the proceedings under Section 201(1) and type of the order under Section 201(1). The Tribunal relied on the judgment of the Honourable Supreme Court [reported in (2001) 252 ITR 772 (SC) ITO Vs. Delhi Development Authority] approving the view of the Honourable Delhi High Court that the order under Section 201(1) is an order of assessment. 23 The Tribunal then dealt with what would be the reasonable time for passing an order under Section 201(1). The discussion in relation thereto is to be found in paragraph 17.1 onwards of t…

Hathway Cable & Datacom Ltd, Mumbai vs. TRO (TDS) RG 1, Mumbai

The appeals of the assessees are allowed

ITA 3512/MUM/2014[2002-03]Status: DisposedITAT Mumbai07 Sept 2016AY 2002-03

Bench: Shri Joginder Singh & Shri Ashwani Taneja

Section 201Section 201(1)

…ve a look at such necessary factors.” 22 Thereafter, the Tribunal dealt with the nature of the proceedings under Section 201(1) and type of the order under Section 201(1). The Tribunal relied on the judgment of the Honourable Supreme Court [reported in (2001) 252 ITR 772 (SC) ITO Vs. Delhi Development Authority] approving the view of the Honourable Delhi High Court that the order under Section 201(1) is an order of assessment. 23 The Tribunal then dealt with what would be the reasonable time for passing an order under Section 201(1). The discussion in relation thereto is to be found in paragraph 17.1 onwards of t…

DDA v. ITO ( (252 ITR 772) — Cited in 9 Judgments | BharatTax