G.K. Traders v. ITO

143 Taxmann.com 425Income Tax Appellate Tribunal2022#10864 most cited

What is G.K. Traders v. ITO authority for?

Delay in filing a buyer's declaration under Section 206C of the Income-tax Act, 1961, does not empower the Assessing Officer to deny the benefit of the declaration to the assessee.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,315 Indian tax judgments — from 2023 to 2025.

Also referred to as

G.K. Traders v. ITO · section 206C · buyer's declaration · delay in filing · denial of benefit · Form 27C · assessee in default · taxability · scrap sale

Also reported as

198 ITD 72

Sections most often in play

Section 133ASection 206CSection 271(1)(c)Section 271CASection 273B

Issues it is cited on

section 206c(7)section 206c(6)section 206c(6a)section 206csection 206assessee in defaultsection 20section 194asection 201(1a)section 201(1)chief commissionerrule 46a

Judgments citing G.K. Traders v. ITO

Rahul Coal India Private Limited, Surat vs. ITO TDS-2, Surat

In the result, appeal of the assessee is allowed

ITA 1220/SRT/2024[2013-14]Status: DisposedITAT Surat29 Apr 2025AY 2013-14

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.1220/Srt/2024 Assessment Year: (2013-14) (Physical Hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. Cit (Tds), 429-432 Golden Point, Ring Road, Surat, Nr. Bsnl Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabcr1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant By Shri Rasesh Shah, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/02/2025 Date Of Pronouncement 29/04/2025

Section 133ASection 201(1)Section 206Section 206CSection 206C(1)Section 250Section 271CSection 271C(1)(a)

…IN THE INCOME-TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI BIJAYANANDA PRUSETH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.1220/SRT/2024 Assessment Year: (2013-14) (Physical hearing) Rahul Coal India Pvt. Ltd. Vs. The Addl. CIT (TDS), 429-432 Golden Point, Ring Road, Surat, Nr. BSNL Office, Surat-395 002 "थायीलेखासं./जीआइआरसं./PAN/GIR No: AABCR1044D (अपीलाथ"/Appellant) (""थ" /Respondent) Appellant by Shri Rasesh Shah, CA Respondent by Shri Mukesh Jain, Sr. DR Date of Hearing 18/02/2025 Date of Pronouncement 29/04/2025 आदेश / O R D E R PER BIJAYANANDA PRUSETH, AM: This ap…

Shri Girishkumar Ramnarayan Shah, Ahmedabad vs. The ITO, TDS-2, Ahmedabad

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

ITA 340/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad30 Apr 2024AY 2012-13

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri M. K. Patel, A.RFor Respondent: Shri Sushil Kumar Katiar, Sr. DR
Section 206CSection 206C(1)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. No.340/Ahd/2020 (Assessment Year: 2012-13) Girishkumar Ramnarayan Shah, Vs. Income Tax Officer, Prop: of M/s. Shree Ram Trading Co., T.D.S.-2, 106, Chhotalal Chawl, O/s. Delhi Ahmedabad Gate, Ahmedabad-380004 [PAN No.AEAPS0532D] (Appellant) .. (Respondent) Appellant by : Shri M. K. Patel, A.R. Respondent by: Shri Sushil Kumar Katiar, Sr. DR Date of Hearing 03.04.2024 Date of Pronouncement 30.04.2024 O R D E R PER SIDDHARTHA NAUTIYAL - JUDICIAL MEMBER: This…

Manoj Kumar Jain Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 593/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Dec 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…larified that the delay in filing the declaration shall not be a ground to the AO to deny the benefit of the declaration to the assessee. In view thereof, the ground No. 2 of the appeal is allowed for the statistical purposes only. G.K. Traders Vs. ITO (2023) 198 ITD 72 (Rajkot) (Trib.) The relevant Para 5 of the order reads as under:- 5. We have heard the rival contentions and perused the material on record. In the case of CIT (TDS) v. Siyaram Metal Udyog (P.) Ltd. [2016] 71 taxmann.com 204/240 Taxman 578 (Gujarat High Court), the AO made addition on the ground that the assessee had breached section 206C of the…

Manoj Kumar Jain Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 592/JPR/2023[2017-18]Status: DisposedITAT Jaipur19 Dec 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…larified that the delay in filing the declaration shall not be a ground to the AO to deny the benefit of the declaration to the assessee. In view thereof, the ground No. 2 of the appeal is allowed for the statistical purposes only. G.K. Traders Vs. ITO (2023) 198 ITD 72 (Rajkot) (Trib.) The relevant Para 5 of the order reads as under:- 5. We have heard the rival contentions and perused the material on record. In the case of CIT (TDS) v. Siyaram Metal Udyog (P.) Ltd. [2016] 71 taxmann.com 204/240 Taxman 578 (Gujarat High Court), the AO made addition on the ground that the assessee had breached section 206C of the…

Manoj Kumar Jain, Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 591/JPR/2023[2016-17]Status: DisposedITAT Jaipur19 Dec 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…larified that the delay in filing the declaration shall not be a ground to the AO to deny the benefit of the declaration to the assessee. In view thereof, the ground No. 2 of the appeal is allowed for the statistical purposes only. G.K. Traders Vs. ITO (2023) 198 ITD 72 (Rajkot) (Trib.) The relevant Para 5 of the order reads as under:- 5. We have heard the rival contentions and perused the material on record. In the case of CIT (TDS) v. Siyaram Metal Udyog (P.) Ltd. [2016] 71 taxmann.com 204/240 Taxman 578 (Gujarat High Court), the AO made addition on the ground that the assessee had breached section 206C of the…

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 54/RJT/2023[2016-17]Status: DisposedITAT Rajkot04 Aug 2023AY 2016-17

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 53/RJT/2023[2015-16]Status: DisposedITAT Rajkot04 Aug 2023AY 2015-16

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 52/RJT/2023[2014-15]Status: DisposedITAT Rajkot04 Aug 2023AY 2014-15

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

Shri Babulal Miyaram Gadri, Jamnagar vs. The ITO, TDS-3, Jamnagar

In the result, the matter is being restored to the file of the Ld

ITA 51/RJT/2023[2013-14]Status: DisposedITAT Rajkot04 Aug 2023AY 2013-14

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri Sanjeev Ranjan, Sr. DR
Section 206CSection 206C(6)Section 206C(7)

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT (Conducted through E-Court at Ahmedabad) BEFORE SHRI WASEEM AHMED, ACCOUNTANT MEMBER & SHRI SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER I.T.A. Nos. 51 to 54/Rjt/2023 (Assessment Years: 2013-14 to 2016-17) Shri Babulal Miyaram Gadri, Vs. Income Tax Officer, Shed No.427, GIDC Phase-II, TDS -3, Dared, Jamnagar-361005 Jamnagar [PAN No.ANHPG8759L] (Appellant) .. (Respondent) Appellant by : Shri Mehul Ranpura, A.R. Respondent by: Shri Sanjeev Ranjan, Sr. DR Date of Hearing 27.07.2023 Date of Pronouncement 04.08.2023 O R D E R PER BENCH:- These bunch of appeals have…

Gopallal Ramprasad Kabra, Jamnagar vs. ITO, TDS-3, Jamnagar

In the result, the appeal of the assessee is being restored to the file of ITO (TDS) with the above directions

ITA 243/RJT/2022[2012-13]Status: HeardITAT Rajkot15 Feb 2023AY 2012-13

Bench: The Hearing Of Appeal. Total Tax Effect 28,72,848/-

For Appellant: Shri Mehul Ranpura, A.RFor Respondent: Shri B.D. Gupta, Sr. D.R
Section 206CSection 206C(6)Section 206C(7)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL RAJKOT BENCH, RAJKOT [CONDUCTED THROUGH VIRTUAL COURT ] Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2012-13 Gopallal Ramprasad The ITO, Kabra, Jamnagar TDS-3, PAN: AGYPS8467P Vs Jamnagar (Appellant) (Respondent) Assessee by: Shri Mehul Ranpura, A.R. Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 06-02-2023 Date of pronouncement : 15-02-2023 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This assessee’s appeal for A.Y. 2012-13, arises from order of National Faceless Appeal Centre (NFA…

G.K. Traders v. ITO (143 Taxmann.com 425) — Cited in 10 Judgments | BharatTax