Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

34 DTR 145High Court#20560 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 348,487 Indian tax judgments — from 2020 to 2023.

Issues it is cited on

section 206c(6)section 206c(6a)section 206c(7)section 201(3)section 153(1)(a)tax collected at sourcesection 206csection 206section 153(1)admission of additional evidencechildassessee in default

Judgments citing Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 127/JODH/2021[2013-14]Status: DisposedITAT Jodhpur23 Aug 2023AY 2013-14
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipu

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 126/JODH/2021[2012-13]Status: DisposedITAT Jodhpur23 Aug 2023AY 2012-13
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Sarda Devi Chechani, Udaipur vs. ITO TDS, Udaipur

In the result, the appeals of the assessee are allowed for statistical purposes

ITA 125/JODH/2021[2011-12]Status: DisposedITAT Jodhpur23 Aug 2023AY 2011-12
Section 206CSection 5

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 125 to 127/Jodh/2021 (ASSESSMENT YEARs- 2011-12 to 2013-14) Sarda Devi Chechani Vs ITO, K-37, Vasant Vihar, TDS, Sector-5, Udaipur. Udaipur (Appellant) (Respondent) PAN NO. ADUPC 1485 C (Virtual hearing) Assessee By Shri Sharwan Kumar Gupta- Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 11/07/2023 Date of Pronouncement 23/08/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are three appeals filed by the assessee against the orders of the National Faceless App…

Shri Vikram Singh Shekhawat, Jaipur vs. Deputy Commissioner of Income Tax, Circle, Sikar

In the result, the appeals filed by the assessee in ITA No

ITA 484/JPR/2019[2013-14]Status: DisposedITAT Jaipur23 Jan 2020AY 2013-14
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri K.C. Gupta, JCIT DR
Section 143(3)Section 145(3)Section 154Section 234A

…stands fulfilled. It is under this 46 Shri Vikram Singh Shekhawat vs DCIT Circle –Sikar background, the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverage Pvt. Ltd. v/s CIT 293 ITR 226 followed in Children’s Education Society v/s DCIT & Anr 34 DTR 145(Ker)- has held that no penalty u/s 271C or interest u/s 201 can be charged in such cases. The principle so propounded equally and squarely applies on the facts of the present case also. Hence the entire disallowance be deleted in full. Also refer CIT v/s Intel Tech India(P) Ltd 55 DTR 173(Kar) CIT v/s Sony India Pvt Ltd 17 Taxman .com 126 (Kar).…

Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT (34 DTR 145) — Cited in 4 Judgments | BharatTax