Eurotech Maritime Academy (P.) Ltd. v. Income Tax Officer (TDS)

137 Taxmann.com 63High Court2022#13376 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Sections most often in play

Section 200ASection 234ESection 250Section 1961: Sections 143(3)Section 1961: Sections 200(3)Section 1961: Sections 200ASection 1961: Sections 206CSection 1961: Sections 206C(6)
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Issues it is cited on

section 200a(1)(c)section 200asection 234esection 200appeal before cit(a)delay in filing appealsection 234section 20section 23condonation of delaynfacinterest

Judgments citing Eurotech Maritime Academy (P.) Ltd. v. Income Tax Officer (TDS)

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 852/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 851/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 850/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Shri Nirmal Rajendra Jagetiya, Jamnagar vs. The ITO (TDS-3), Jamnagar

In the result, the appeal of the assessee is allowed

ITA 258/RJT/2023[2014-15]Status: DisposedITAT Rajkot13 Jan 2025AY 2014-15
Section 143(3)Section 206Section 206CSection 206C(3)Section 206C(5)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER AND SHRI DINESH MOHAN SINHA, JUDICIAL MEMBER आयकर अपील सं./ITA Nos. 257 & 258/RJT/2023 (निर्धारणवर्ष / Assessment Years: (2013-14 & 2014-15) Nirmal Jagetiya (Prop. of Manish Metal Corporation), 301, Gurunanak Apartment, Hirji Mistri Road, Jamnagar, Gujarat-360004 स्थायी लेखासं./जीआइआरसं./PAN/GIR No.:RKTN0201E (Assessee) Assessee by Respondent by Date of Hearing Date of Pronouncement Rajendra Vs. Income Tax Officer TDS-3, Jamnagar (Respondent) : Shri Dushyant Maharshi, AR : Shri Ashish Kumar Pandey, Sr.DR : 16/…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

Hasante Burhaniah Fidayyiah Trust, Nagpur vs. Income Tax Officer (TDS) Ward-1, Nagpur

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITAno.9/Nag./2022 ITAno.10/Nag./2022 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Hasanate Burhaniah Fidayyiah Trust Flat no.183, Sheikh Colony ……………. Appellant Katol Road, Nagpur 440 013 PAN – AAATH0687A v/s Income Tax Officer (TDS) ……………. Respondent Ward–1, Nagpur Assessee by : Shri K.P. Dewani, Advocate Revenue by : Shri Piyush Kolhe, CIT–DR Date of Hearing – 26.04.2022 Date of Order – 28/04/2022 O R D E R PER ARUN KHODPIA, A.M. The captioned appeals ha…

Eurotech Maritime Academy (P.) Ltd. v. Income Tax Officer (TDS) (137 Taxmann.com 63) — Cited in 7 Judgments | BharatTax