Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO

20 ITD 318Income Tax Appellate Tribunal#14051 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2024.

Also reported as

56 TTJ 156

Sections most often in play

Section 192(3)Section 201(1A)Section 220(2)Section 192(1)Section 250Section 156Section 192Section 191

Issues it is cited on

section 192(1)section 191short deduction of taxinterest under section 201(1a)principal officersection 220section 192section 220(2)section 156section 201(1a)section 22section 200

Judgments citing Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2778/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…b) Hero Honda Motors Ltd. vs. ITO (112 Taxman 154) (Delhi Trib.) c) ITO vs. Asian Hotels Ltd. (41 TTJ 28) (Delhi Trib.) d) Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO (20 ITD 318) (Hyd.) e) ITO v. Cadila Laboratories Pvt. Ltd. (56 TTJ 156) (Ahmedabad Trib.) In view of what is stated in the foregoing, the Appellant is not liable for the levy of interest under section 201(1A) of the Act as it has deducted tax at source in accordance with the provisions of Section 192 of the Act, Erroneous Rate of Interest The Assessing Officer has erroneously computed the interest under Section 20…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2777/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…b) Hero Honda Motors Ltd. vs. ITO (112 Taxman 154) (Delhi Trib.) c) ITO vs. Asian Hotels Ltd. (41 TTJ 28) (Delhi Trib.) d) Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO (20 ITD 318) (Hyd.) e) ITO v. Cadila Laboratories Pvt. Ltd. (56 TTJ 156) (Ahmedabad Trib.) In view of what is stated in the foregoing, the Appellant is not liable for the levy of interest under section 201(1A) of the Act as it has deducted tax at source in accordance with the provisions of Section 192 of the Act, Erroneous Rate of Interest The Assessing Officer has erroneously computed the interest under Section 20…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2776/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…as deleted: a) Vinsons vs. Third ITO (89 ITD 267) (Mumbai) b) Hero Honda Motors Ltd. vs. ITO (112 Taxman 154) (Delhi Trib.) c) ITO vs. Asian Hotels Ltd. (41 TTJ 28) (Delhi Trib.) d) Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO (20 ITD 318) (Hyd.) e) ITO v. Cadila Laboratories Pvt. Ltd. (56 TTJ 156) (Ahmedabad Trib.) In view of what is stated in the foregoing, the Appellant is not liable for the levy of interest under section 201(1A) of the Act as it has deducted tax at source in accordance with the provisions of Section 192 of the Act, Erroneous Rate of Interest The Assessing O…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2775/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…b) Hero Honda Motors Ltd. vs. ITO (112 Taxman 154) (Delhi Trib.) c) ITO vs. Asian Hotels Ltd. (41 TTJ 28) (Delhi Trib.) d) Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO (20 ITD 318) (Hyd.) e) ITO v. Cadila Laboratories Pvt. Ltd. (56 TTJ 156) (Ahmedabad Trib.) In view of what is stated in the foregoing, the Appellant is not liable for the levy of interest under section 201(1A) of the Act as it has deducted tax at source in accordance with the provisions of Section 192 of the Act, Erroneous Rate of Interest The Assessing Officer has erroneously computed the interest under Section 20…

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2774/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…b) Hero Honda Motors Ltd. vs. ITO (112 Taxman 154) (Delhi Trib.) c) ITO vs. Asian Hotels Ltd. (41 TTJ 28) (Delhi Trib.) d) Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO (20 ITD 318) (Hyd.) e) ITO v. Cadila Laboratories Pvt. Ltd. (56 TTJ 156) (Ahmedabad Trib.) In view of what is stated in the foregoing, the Appellant is not liable for the levy of interest under section 201(1A) of the Act as it has deducted tax at source in accordance with the provisions of Section 192 of the Act, Erroneous Rate of Interest The Assessing Officer has erroneously computed the interest under Section 20…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2773/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Nov 2024AY 2014-15

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…i) b) Hero Honda Motors Ltd. vs. ITO (112 Taxman 154) (Delhi Trib.) c) ITO vs. Asian Hotels Ltd. (41 TTJ 28) (Delhi Trib.) d) Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO (20 ITD 318) (Hyd.) e) ITO v. Cadila Laboratories Pvt. Ltd. (56 TTJ 156) (Ahmedabad Trib.) In view of what is stated in the foregoing, the Appellant is not liable for the levy of interest under section 201(1A) of the Act as it has deducted tax at source in accordance with the provisions of Section 192 of the Act. Erroneous Rate of Interest The Assessing Officer has erroneously computed the interest under Section 201(1…

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2771/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

…b) Hero Honda Motors Ltd. vs. ITO (112 Taxman 154) (Delhi Trib.) c) ITO vs. Asian Hotels Ltd. (41 TTJ 28) (Delhi Trib.) d) Executive Engineer, T.L.C. Division, A.P. State Electricity Board v. ITO (20 ITD 318) (Hyd.) e) ITO v. Cadila Laboratories Pvt. Ltd. (56 TTJ 156) (Ahmedabad Trib.) In view of what is stated in the foregoing, the Appellant is not liable for the levy of interest under section 201(1A) of the Act as it has deducted tax at source in accordance with the provisions of Section 192 of the Act, Erroneous Rate of Interest The Assessing Officer has erroneously computed the interest under Section 20…