Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT

293 ITR 226Supreme Court of India2007#108 most cited

What is Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT authority for?

The deductor cannot be treated as an assessee-in-default under Section 201(1) if the deductee has already paid the tax or offered the impugned receipts in their return of income. However, interest under Section 201(1A) for delayed deposit of tax can still be levied up to the date of filing of the return of income by the deductee.

576

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2008 to 2026.

Also referred to as

Hindustan Coca Cola Beverage Pvt. Ltd. v. CIT · 293 ITR 226 · Section 201(1) assessee in default · Section 201(1A) interest · tax paid by deductee · deductor not in default · TDS non-deduction liability · Section 194C · CBDT Circular S/2013

Sections most often in play

Section 201(1A)Section 194CSection 201(1)Section 40(a)(ia)Section 143(3)Section 201Section 139Section 250

Issues it is cited on

interest under section 201(1a)section 271csection 201(1)assessee in defaultsection 201(1a)section 201section 194csection 20section 194section 19section 40(a)(ia)section 40(a)

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

Manager Union Bank of India Loharu Road Bhiwani, Rohtak vs. ITO (TDS), Hisar

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

ITA 1939/DEL/2015[2012-13 (F.Y. 2011-12)]Status: DisposedITAT Delhi30 Nov 2017

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 1936/Del/2015 : Asstt. Year : 2009-10

For Appellant: Sh. Shiv Raj Kumar Batra, AdvFor Respondent: Sh. Shiv Raj Singh, Sr. DR
Section 11(3)Section 139Section 194ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 1936/Del/2015 : Asstt. Year : 2009-10 ITA No. 1937/Del/2015 : Asstt. Year : 2010-11 ITA No. 1938/Del/2015 : Asstt. Year : 2011-12 ITA No. 1939/Del/2015 : Asstt. Year : 2012-13 ITA No. 1940/Del/2015 : Asstt. Year : 2013-14 Manager Union Bank of India, Vs Income Tax Officer (TDS), Loharu Road, Bhiwani, C/o Shivraj Hisar Kumar Batra (Advocate), 310-A, Peer Je Mohalla, Rohtak (APPELLANT) (RESPONDENT) PAN No. AAACU0564G Assessee by : Sh. Shiv Raj Kumar Batra, Adv. Revenue by : Sh. Shiv Raj Si…

Manager Union Bank of India Loharu Road Bhiwani, Rohtak vs. ITO (TDS), Hisar

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

ITA 1938/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi30 Nov 2017

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 1936/Del/2015 : Asstt. Year : 2009-10

For Appellant: Sh. Shiv Raj Kumar Batra, AdvFor Respondent: Sh. Shiv Raj Singh, Sr. DR
Section 11(3)Section 139Section 194ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 1936/Del/2015 : Asstt. Year : 2009-10 ITA No. 1937/Del/2015 : Asstt. Year : 2010-11 ITA No. 1938/Del/2015 : Asstt. Year : 2011-12 ITA No. 1939/Del/2015 : Asstt. Year : 2012-13 ITA No. 1940/Del/2015 : Asstt. Year : 2013-14 Manager Union Bank of India, Vs Income Tax Officer (TDS), Loharu Road, Bhiwani, C/o Shivraj Hisar Kumar Batra (Advocate), 310-A, Peer Je Mohalla, Rohtak (APPELLANT) (RESPONDENT) PAN No. AAACU0564G Assessee by : Sh. Shiv Raj Kumar Batra, Adv. Revenue by : Sh. Shiv Raj Si…

Manager Union Bank of India Loharu Road Bhiwani, Rohtak vs. ITO (TDS), Hisar

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

ITA 1937/DEL/2015[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi30 Nov 2017

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 1936/Del/2015 : Asstt. Year : 2009-10

For Appellant: Sh. Shiv Raj Kumar Batra, AdvFor Respondent: Sh. Shiv Raj Singh, Sr. DR
Section 11(3)Section 139Section 194ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 1936/Del/2015 : Asstt. Year : 2009-10 ITA No. 1937/Del/2015 : Asstt. Year : 2010-11 ITA No. 1938/Del/2015 : Asstt. Year : 2011-12 ITA No. 1939/Del/2015 : Asstt. Year : 2012-13 ITA No. 1940/Del/2015 : Asstt. Year : 2013-14 Manager Union Bank of India, Vs Income Tax Officer (TDS), Loharu Road, Bhiwani, C/o Shivraj Hisar Kumar Batra (Advocate), 310-A, Peer Je Mohalla, Rohtak (APPELLANT) (RESPONDENT) PAN No. AAACU0564G Assessee by : Sh. Shiv Raj Kumar Batra, Adv. Revenue by : Sh. Shiv Raj Si…

Manager Union Bank of India Loharu Road Bhiwani, Rohtak vs. ITO (TDS), Hisar

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

ITA 1936/DEL/2015[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi30 Nov 2017

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 1936/Del/2015 : Asstt. Year : 2009-10

For Appellant: Sh. Shiv Raj Kumar Batra, AdvFor Respondent: Sh. Shiv Raj Singh, Sr. DR
Section 11(3)Section 139Section 194ASection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’, NEW DELHI Before Sh. N. K. Saini, AM and Ms. Suchitra Kamble, JM ITA No. 1936/Del/2015 : Asstt. Year : 2009-10 ITA No. 1937/Del/2015 : Asstt. Year : 2010-11 ITA No. 1938/Del/2015 : Asstt. Year : 2011-12 ITA No. 1939/Del/2015 : Asstt. Year : 2012-13 ITA No. 1940/Del/2015 : Asstt. Year : 2013-14 Manager Union Bank of India, Vs Income Tax Officer (TDS), Loharu Road, Bhiwani, C/o Shivraj Hisar Kumar Batra (Advocate), 310-A, Peer Je Mohalla, Rohtak (APPELLANT) (RESPONDENT) PAN No. AAACU0564G Assessee by : Sh. Shiv Raj Kumar Batra, Adv. Revenue by : Sh. Shiv Raj Si…

ACIT, Bangalore vs. M/S Mysore Minerals Ltd., Bangalore

In the result, the appeal filed by the revenue is allowed for statistical purposes

ITA 491/BANG/2014[2007-08]Status: DisposedITAT Bangalore15 Nov 2017AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumarassessment Year: 2007 – 08

For Appellant: Shri Chandrasekhar V., AdvocateFor Respondent: Smt. B. R. Ramesh, JCIT DR
Section 201

…AO u/s 201 (1) & 201 91A). learned AR of the assessee submitted that the matter may be restored to AO for a fresh decision in the light of the judgment of Hon’ble apex court rendered in the case of Hindustan Coca Cola beverage (P) Ltd. vs. CIT as reported in 293 ITR 226 and of Hon’ble Karnataka High court rendered in the case of CIT vs. Bharat Hotels Ltd. as reported in 384 ITR 77. He submitted that the assessee will produce the evidence regarding the payment of tax by the deductees and in that situation, no demand can be raised u/s 201 (1) and Page 2 of 2 demand can be raised for interest u/s 201 (1A) if there…

M/S M. K. Gupta & Co., Siliguri vs. DCIT, Cir-2, Siliguri

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

ITA 1316/KOL/2015[2012-2013]Status: DisposedITAT Kolkata08 Nov 2017AY 2012-2013

Bench: Shri P.M. Jagtap, Am & Shri S.S. Viswanethra Ravi, Jm] I.T.A. No. 1316/Kol/2015 Assessment Year: 2012-13 M/S. M.K. Gupta & Co..............................………………………………………………….Appellant Metro Heights, 2Nd Floor, Behind Nissan Showroom 2.5 Mile, Sevoke Road, Siliguri, West Bengal – 734 001 [Pan : Aaefm5024A] D.C.I.T., Cir 2………………………………………………................................................Respondent Aayakar Bhawan, Parivahan Nagar, Matighara, Siliguri, Darjeeling - 734010 Appearances By: Shri Subash Agarwal, Advocate Appearing On Behalf Of The Assessee. Shri Soumyajit Dasgupta, Addl. Cit Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : November 06, 2017 Date Of Pronouncing The Order : November 08, 2017 Order Per P.M. Jagtap, Am This Appeal Filed By The Assessee Is Directed Against The Order Of Ld. Cit (Appeals) Siliguri Dated 22.09.2015 & The Grounds Raised By The Assessee Therein Read As Under: 1. For That On The Facts & In The Circumstances Of The Case, Ld. Cit (A) Was Not Justified In Confirming The Disallowance Of Rs. 6,27,881/- Made By The A.O. On Account Of Payment Made To M/S. Topline By Wrongly Invoking The Provisions Of Section 40(A)(Ia) R.W. Section 194A Of The Act. 2. For That On The Facts & In The Circumstances Of The Case, Ld. Cit (A) Erred In Confirming The Disallowance Of Rs. 45,886/- Made By The A.O. On Account Of Fees Paid For Acquiring Digital Certificate By Wrongly Invoking The Provisions Of Section 40(A)(Ia) R.W. Sec. 194J Of The Act.

Section 194ASection 194CSection 194JSection 40

…d there is no question of making disallowance under section 40(a)(ia) as held by the Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. vs CIT 3 I.T.A. No. 1316/Kol/2015 Assessment Year: 2012 -13 M/s. M.K. Gupta & Co. reported in 293 ITR 226 (SC). He has submitted that the Assessing Officer may follow this claim of the assessee. The learned DR has not pressed any objection in this regard. We accordingly restore these issues to the file of the Assessing Officer for the limited purpose of verifying the claim of the assessee that the concerned payees have already paid tax on the amounts…

Standard Chartered Bank, Mumbai vs. DCIT (TDS) 3(2), Mumbai

ITA 6052/MUM/2014[2011-12]Status: DisposedITAT Mumbai08 Nov 2017AY 2011-12
For Appellant: NoneFor Respondent: Shri Manjunathswamy-CIT
Section 119JSection 133ASection 194Section 194CSection 194JSection 201Section 201(1)Section 254(1)Section 333

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संदीप गोसांई ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 3339-40/Mum/2014,िनधा"र आयकर अपील सं आयकर अपील सं िनधा"र िनधा"रण वष" िनधा"र ण वष" ण वष" /Assessment Year: 2010-11 ण वष" आयकर अपील सं आयकर अपील सं././././ITA No. 6052/Mum/2014,िनधा"रण वष" आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" /Assessment Year: 2011-12 िनधा"रण वष" Stand…

Standard Chrtered Bank, Mumbai vs. Asst CIT (TDS) 3(2), Mumbai

ITA 3339/MUM/2014[2010-11]Status: DisposedITAT Mumbai08 Nov 2017AY 2010-11
For Appellant: NoneFor Respondent: Shri Manjunathswamy-CIT
Section 119JSection 133ASection 194Section 194CSection 194JSection 201Section 201(1)Section 254(1)Section 333

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण मुंबई मुंबई “ई” ” ” ” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI सव"ी राजे"", लेखा सद"य एवं संदीप गोसांई ,"याियक सद"य Before S/Shri Rajendra, A.M. and Sandeep Gosain,J.M. आयकर अपील सं आयकर अपील सं././././ITA No. 3339-40/Mum/2014,िनधा"र आयकर अपील सं आयकर अपील सं िनधा"र िनधा"रण वष" िनधा"र ण वष" ण वष" /Assessment Year: 2010-11 ण वष" आयकर अपील सं आयकर अपील सं././././ITA No. 6052/Mum/2014,िनधा"रण वष" आयकर अपील सं आयकर अपील सं िनधा"रण वष" िनधा"रण वष" /Assessment Year: 2011-12 िनधा"रण वष" Stand…

Hungama Digital Media Entertainment P.Ltd, Mumbai vs. CIT 59, Mumbai

In the result, these appeals filed by the assessee stand allowed for statistical

ITA 2494/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Nov 2017AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm रोक आवेदन सं./Sa Nos.419 & 420/Mum/2017 (Arising Out Of Ita Nos. 2494 & 2495/Mum/2015) ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment Ito (Osd) (Tds) 1 (1) Pvt. Ltd. Mumbai बनाम/ Sf-B-07, Art Guild House, Vs. Phoenix Market City, Lbs Marg, Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 7289 H (""यथ" / Respondent) (Applicant) : आयकर अपील सं./I.T.A. Nos.2494 & 2495/Mum/2015 ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment Cit(A)- 59 Pvt. Ltd. The Income Tax Department, बनाम/ Sf-B-07, Art Guild House, Aaykar Bhavan, Karve Road, Vs. Phoenix Market City, Lbs Marg, Mumbai-400 020 Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 7289 H (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri S. C. Tiwari ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri S. C. TiwariFor Respondent: Shri M. V. Rajguru
Section 194Section 194CSection 194JSection 201(1)

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM रोक आवेदन सं./SA Nos.419 & 420/Mum/2017 (Arising out of ITA Nos. 2494 & 2495/Mum/2015) ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment ITO (OSD) (TDS) 1 (1) Pvt. Ltd. Mumbai बनाम/ SF-B-07, Art Guild House, Vs. Phoenix Market City, LBS Marg, Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACV 7289 H (""यथ" / Respondent) (Applicant) : आयकर अपील सं./I.T.A. Nos.2494 & 2495/Mum/2015 ("नधा"रण वष" / Assessment…

Shree Ram Urban Infrastructure Ltd, Mumbai vs. DCIT TDS RG 3(2), Mumbai

In the result, the appeals of assessee are allowed for 7

ITA 2537/MUM/2014[2002-03]Status: DisposedITAT Mumbai27 Oct 2017AY 2002-03

Bench: Sri P.K. Bansal, Vp & Sri Mahavir Singh, Jm

For Appellant: None, DRFor Respondent: Ram Tiwari, AR
Section 201Section 201(1)

…gnizance of the certificate submitted by the deductee party stating that it had offered income in Al. 2004-05 and TDS liability cannot be raised in such cases relying on Apex court decision in case of M/s. Hindustan Coca cola Beverage (1') Ltd. Vs. CIT (2007) 293 ITR 226.Accordingly, the necessary direction should be given in this regard.” 4. We have heard the rival contentions and gone through the facts and circumstances of the case. We find from the facts of the case that in FY 2000-01, the amount of interest accrued to the following parties as under: - Sr. Name Amount of interest accrued No. for the FY 1999-…

Shree Ram Urban Infrastructure Ltd, Mumbai vs. DCIT TDS RG 3(2), Mumbai

In the result, the appeals of assessee are allowed for 7

ITA 2536/MUM/2014[2001-02]Status: DisposedITAT Mumbai27 Oct 2017AY 2001-02

Bench: Sri P.K. Bansal, Vp & Sri Mahavir Singh, Jm

For Appellant: None, DRFor Respondent: Ram Tiwari, AR
Section 201Section 201(1)

…gnizance of the certificate submitted by the deductee party stating that it had offered income in Al. 2004-05 and TDS liability cannot be raised in such cases relying on Apex court decision in case of M/s. Hindustan Coca cola Beverage (1') Ltd. Vs. CIT (2007) 293 ITR 226.Accordingly, the necessary direction should be given in this regard.” 4. We have heard the rival contentions and gone through the facts and circumstances of the case. We find from the facts of the case that in FY 2000-01, the amount of interest accrued to the following parties as under: - Sr. Name Amount of interest accrued No. for the FY 1999-…

JCIT(TDS), Dehradun vs. M/S. State Bank of India, Dehradun

In the result, appeals of the Revenue are dismissed

ITA 6790/DEL/2014[2012-13]Status: DisposedITAT Delhi26 Oct 2017AY 2012-13

Bench: Shri. Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.S. Rana, CIT (DR)For Respondent: Shri Sanjiv Sapra, FCA
Section 133ASection 194ASection 201Section 201(1)Section 271C

…eduction of tax by separate orders. 5. Before the ld. CIT (A), besides various submissions and reliance on various judicial judgments including that of the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverages Private Limited vs. CIT reported in 293 ITR 226 (SC), the ld. counsel for the assessee relied upon the decision of ITAT Delhi Bench in the case of State Bank of India, Tel Bhawan, Dehradun vs. DCIT (TDS) in I.T.A. No 3924, 3914 & 3915/DEL/2013 for assessment years 2010-11, 2011-12 and 2012-13 vide order dated 18/7/2014, wherein the Tribunal had decided the issue of deductibility of tax under s…

JCIT(TDS), Dehradun vs. M/S. State Bank of India, Dehradun

In the result, appeals of the Revenue are dismissed

ITA 6789/DEL/2014[2011-12]Status: DisposedITAT Delhi26 Oct 2017AY 2011-12

Bench: Shri. Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.S. Rana, CIT (DR)For Respondent: Shri Sanjiv Sapra, FCA
Section 133ASection 194ASection 201Section 201(1)Section 271C

…eduction of tax by separate orders. 5. Before the ld. CIT (A), besides various submissions and reliance on various judicial judgments including that of the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverages Private Limited vs. CIT reported in 293 ITR 226 (SC), the ld. counsel for the assessee relied upon the decision of ITAT Delhi Bench in the case of State Bank of India, Tel Bhawan, Dehradun vs. DCIT (TDS) in I.T.A. No 3924, 3914 & 3915/DEL/2013 for assessment years 2010-11, 2011-12 and 2012-13 vide order dated 18/7/2014, wherein the Tribunal had decided the issue of deductibility of tax under s…

JCIT(TDS), Dehradun vs. M/S. State Bank of India, Dehradun

In the result, appeals of the Revenue are dismissed

ITA 6788/DEL/2014[2010-11]Status: DisposedITAT Delhi26 Oct 2017AY 2010-11

Bench: Shri. Amit Shukla & Shri Prashant Maharishi

For Appellant: Shri S.S. Rana, CIT (DR)For Respondent: Shri Sanjiv Sapra, FCA
Section 133ASection 194ASection 201Section 201(1)Section 271C

…eduction of tax by separate orders. 5. Before the ld. CIT (A), besides various submissions and reliance on various judicial judgments including that of the Hon'ble Supreme Court in the case of Hindustan Coca Cola Beverages Private Limited vs. CIT reported in 293 ITR 226 (SC), the ld. counsel for the assessee relied upon the decision of ITAT Delhi Bench in the case of State Bank of India, Tel Bhawan, Dehradun vs. DCIT (TDS) in I.T.A. No 3924, 3914 & 3915/DEL/2013 for assessment years 2010-11, 2011-12 and 2012-13 vide order dated 18/7/2014, wherein the Tribunal had decided the issue of deductibility of tax under s…

ITO, Rohtak vs. M/S. Shandong Tiejun Electric Power Engineering Co. Ltd., Jhajjar

ITA 3091/DEL/2014[2011-12]Status: DisposedITAT Delhi26 Oct 2017AY 2011-12

Bench: Shri C.M.Garg & Shri Prashant Maharishi

For Appellant: NoneFor Respondent: Shri Kaushlendra
Section 194Section 194CSection 194JSection 194jSection 20Section 201Section 9

…INCOME TAX APPELLATE TRIBUNAL J DELHI BENCH "G": NEW DELHI BEFORE SHRI C.M.GARG, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER ITA No. 3091/Dell2014 (Assessment Year: 201 J -12) ·-·-·-----·--I.. V~~--ShandOng ITO, Tiejun Electric Power TDS, Rohtak Engineering Co. Ltd, I Mahatma Gandhi Thermal Power : l J Project, VPO-Khanpur Khurd, I (_A_p_p_e_lIa_n_t)_··----~~~-_--_-]:~J Jhajjar t P_A_t_Re_:~_;_~_~_~_~:._)7_F ----, Revenue by : Shri Kaushlendra Tiwari, Sr. DR _r--- I Assessee by: None 03/08/2017 D__at_e_o_f_H __ea_r_in~g~ r- . Date of pronouncement , -)"-i 11012017 ORDER PER PRASHANT MAHARISHI…

Dr. Batras Positive Health Clinic P.Ltd, Mumbai vs. ITO (TDS) (OSD) 1(3), Mumbai

ITA 3193/MUM/2015[2006-07]Status: DisposedITAT Mumbai20 Oct 2017AY 2006-07

Bench: S/Sh.Rajendra & C. N. Prasadआयकर अपील अपील संसंसंसं./I.T.A./3193 & 3194/Mum/2015, आयकर आयकर आयकर अपील अपील (िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 & 2007-08) िनधा"रण िनधा"रण वष" वष" Dr. Batra’S Positive Health Clinic Pvt.Ltd. Ito-(Tds)(Osd), Range-1(3) 307/308, Arcadia, 3Rd Floor, 8Th Floor, Room No.811, Smt. K.G. Mittal Vs. Nariman Point,Mumbai-400 021. Ayurvedic Hospital Building, Charni Pan:Aabcd 3857 G Road (W)Mumbai-400 002. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से / Revenue By: Smt. Pooja Swaroop अपीलाथ" क" ओर से /Assessee By:S/ Shri Vijay Mehta & Govind Jhaveri सुनवाई क" तारीख / Date Of Hearing: 04/08/2017 घोषणा क" तारीख / Date Of Pronouncement: 20/10/2017 लेखा सद"य लेखा सद"य, राजे"" के अनुसार लेखा सद"य लेखा सद"य राजे"" के अनुसार राजे"" के अनुसार/ Per Rajendra A.M.- राजे"" के अनुसार Challenging The Orders Dtd. 02/03/2015 Of The Cit (A)-59,Mumbai The Assessee Has Filed Appeals For The Above Mentioned Two Assessment Years(Ay.S).As The Issues Raised In Both The Appeals Are Common,So,We Are Adjudicating Them Together For The Sake Of Convenience. Effective Ground Of Appeal Is Treating The Assessee In Default(A-I-D) U/S.201(1) & 201 (1A) Of The Act.

For Appellant: S/ Shri Vijay Mehta & Govind JhaveriFor Respondent: Smt. Pooja Swaroop
Section 192Section 201(1)

…आयकर अपीलीय अिधकरण, मुंबई “एफ़” खंडपीठ म" Income-tax Appellate Tribunal -“F”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद, "याियक सद"य Before S/Sh.Rajendra,Accountant Member and C. N. Prasad,Judicial Member आयकर अपील अपील संसंसंसं./I.T.A./3193 & 3194/Mum/2015, आयकर आयकर आयकर अपील अपील (िनधा"रण िनधा"रण वष" वष" /Assessment Year: 2006-07 & 2007-08) िनधा"रण िनधा"रण वष" वष" Dr. Batra’s Positive Health Clinic Pvt.Ltd. ITO-(TDS)(OSD), Range-1(3) 307/308, Arcadia, 3rd Floor, 8th Floor, Room No.811, Smt. K.G. Mittal Vs. Nariman Point,Mumbai-400 021. Ayurvedic Hospital Building, Charni PAN:AABCD 3857 G Road (W)Mumb…

M/S. North Electricity Supply Company of Orissa Ltd., Balasore vs. DCIT (TDS-II), Bhubaneswar

In the result, appeal of assessee in ITA No

ITA 280/CTK/2015[2008-09]Status: DisposedITAT Cuttack13 Oct 2017AY 2008-09
For Appellant: Shri Manoj Patra, CA ARFor Respondent: Shri D.K.Pradhan, DR
Section 194ASection 201(1)Section 254

…3.2010 and the ledger account of interest of the assessee in the books of REC show that interest amounting to Rs.1,40,77,318/- has been received by the REC and relied on the decision of Hon’ble Apex Court in the case of Hindustan Coca Cola Beverages (P) Ltd., 293 ITR 226 (SC) and directed the AO not to treat an assessee as assessee in default on payment of interest to REC and on second disputed issue of payment of interest to GRIDCO the assessee submitted the notification No.3489, dated 22.10.1970 and the CIT(A) observed the notification is without any supporting evidence and the submission does not have any meri…

ACIT, Chennai vs. M/S. Mother Mira Industries Ltd., Chennai

ITA 3194/CHNY/2016[2007-08]Status: DisposedITAT Chennai12 Oct 2017AY 2007-08

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Shri. R. Vijayaraghavan, Adv
Section 148Section 154Section 40

…ssee to them while computing their income for the impugned assessment year and had also filed a return of income after paying due taxes. According to him, by virtue of judgment of Hon’ble Apex Court in the case Hindustan Coco Cola Beverage (P) Ltd vs. CIT, 293 ITR 226, once the payee had shown receipts as a part of its income and paid taxes, assessee could not be considered as one in default. Ld. Counsel also placed reliance on a Co-ordinate Bench decision in assessee’s own case for assessment year 2009-2010 in ITA No.2135/Mds/2013, dated 28.10.2016. According to him, very same issue regarding disallowance…

ACIT, Chennai vs. M/S. Mother Mira Industries Ltd., Chennai

ITA 3193/CHNY/2016[2010-11]Status: DisposedITAT Chennai12 Oct 2017AY 2010-11

Bench: Shri Abraham P.George & Shri George Mathan

For Appellant: Shri. R. Vijayaraghavan, Adv
Section 148Section 154Section 40

…ssee to them while computing their income for the impugned assessment year and had also filed a return of income after paying due taxes. According to him, by virtue of judgment of Hon’ble Apex Court in the case Hindustan Coco Cola Beverage (P) Ltd vs. CIT, 293 ITR 226, once the payee had shown receipts as a part of its income and paid taxes, assessee could not be considered as one in default. Ld. Counsel also placed reliance on a Co-ordinate Bench decision in assessee’s own case for assessment year 2009-2010 in ITA No.2135/Mds/2013, dated 28.10.2016. According to him, very same issue regarding disallowance…

M/S. Power Plant Engineers Limited, New Delhi vs. ITO, New Delhi

In the result appeal of the assessee is partly allowed

ITA 634/DEL/2014[2010-11]Status: DisposedITAT Delhi04 Oct 2017AY 2010-11

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishipower Plant Engineers Ltd, Vs. Ito, 28, Najaf Garh Road, Ward-14(3), New Delhi New Delhi Pan:Aadcp3971H (Appellant) (Respondent)

For Appellant: Shri Atique Ahmad, Sr. DRFor Respondent: Shri V.K. Tulsian, FCA
Section 115Section 192Section 194CSection 40Section 40aSection 4o

…e have already been paid no tax deduction at 4 | P a g e Power Plant Engineers Ltd. Vs ITO, ward 14(3), New Delhi AY 2010-11 source is required to be made. In the end he relied upon the decision of the Hindustan Coca-Cola beverages private limited versus CIT 293 ITR 226 that no disallowances called for under section 40a (ia) in case of non-deduction of tax at source. b. With respect to the ground No. 4 and 5 he says that that assessee has not been deemed to be an ‗assessee in default‘ to deduct tax under Chapter XVII B of the income tax act, 1961 and therefore the disallowance may please be deleted. c. In the en…