Hindustan Steel Ltd. v. State of Orissa

277 ITR 315High Court2005#20363 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2017.

Judgments citing Hindustan Steel Ltd. v. State of Orissa

AMBIENCE DEVELOPERS & INFRASTRUCTURE P. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 628/DEL/2015[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi12 Oct 2017

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri T.R. Talwar, AdvocateFor Respondent: Shri B.P. Singh, Senior DR

Section 272A(2)(k)

…took shelter u/s 273B of the Act.” Ld. AR for the assessee in support of his arguments 6 ITA Nos.627 & 628/Del./2015 relied upon the cases of Hindustan Steel Ltd. v. State of Orissa - 83 ITR 26, Commissioner of Income-tax v. State Bank of Patiala -[2005] 277 ITR 315 (P&H) & Commissioner of Income-tax v. Harsiddh Construction Pvt. Ltd. - 244 ITR 417. 7. For facility of reference, press release dated 25.09.2007 and 12.09.2008 issued by Government of India, Ministry of Finance, Department of Revenue, Central Board of Direct Taxes are extracted for ready perusal as under :- “PIB Dated 25.09.2007: It has been…

AMBIENCE DEVELOPERS & INFRASTRUCTURE P. LTD.,NEW DELHI vs. ADDL. CIT, NEW DELHI

ITA 627/DEL/2015[2008-09 (F.Y. 2007-08)]Status: DisposedITAT Delhi12 Oct 2017

Bench: Shri R.K. Panda & Shri Kuldip Singh

For Appellant: Shri T.R. Talwar, AdvocateFor Respondent: Shri B.P. Singh, Senior DR

Section 272A(2)(k)

DCIT (TDS), GURGAON vs. THE SONIPAT CENTRAL CO-OP BANK LTD., SONEPAT

In the result, the appeal filed by the Revenue stands dismissed

ITA 706/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi02 Aug 2016

Bench: Shri H.S. Sidhua.Y. : 2011-12

For Appellant: Sh. Gautam Jain, CAFor Respondent: Sh. A Srinivasa Rao, Sr. DR

Section 1Section 133ASection 194ASection 197ASection 201(1)Section 206A

…/ assessment proceedings for which, no adverse observations made in the Remand Report of the AO. Moreover, there is no loss to the Revenue. I further find that the Hon’ble Punjab & Haryana High Court in the case of CIT vs. State Bank of Patiala reported in 277 ITR 315 has dealt the similar and identical issue and held as under:- “Penalty proceedings had been initiated by the AO for delay in furnishing the declarations in Form No. 15H furnished by various depositors within the time stipulated under section 197 A(1A) of the Act. The Tribunal has found that the assessee was not required to deduct any tax at…

SHREERANG MERCANTILE (I) P.LTD,MUMBAI vs. ADDL CIT (TDS) 3, MUMBAI

ITA 7495/MUM/2014[2009-10]Status: DisposedITAT Mumbai27 Jul 2016AY 2009-10

Bench: S/Shri Rajendra & C.N. Prasadआयकर आयकर अपील अपील संसंसंसं./Ita/7495, 4599 & 4600/Mum/2014 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2009-10, 2010-11 & 2011-12 वष" Shreerang Mercantile (I) Pvt. Ltd. Addl.Cit, (Tds)-3, Room No.1001 501, Shreerang House, 5Th Floor Smt. K.G. Mittal New Marine Lines Ayurvedic Hospital Bldg., Vs. Mumbai-400 020. Charni Road Pan:Aadcs 0954 M Mumbai-400 020. (अपीलाथ" /Appellant) (""यथ" / Respondent) Revenue By:Shri N. Sathya Moorthy-Dr Assessee By: Shri Dharmendra M. Shah सुनवाई क" तारीख / Date Of Hearing: 19.07.2016 घोषणा क" तारीख / Date Of Pronouncement: 27.07.2016 आयकर आयकर अिधिनयम आयकर आयकर अिधिनयम अिधिनयम,1961 क" अिधिनयम क" क" धारा क" धारा धारा 254(1)केकेकेके अ"तग"त धारा अ"तग"त अ"तग"त आदेश अ"तग"त आदेश आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा लेखा सद"य लेखा लेखा सद"य सद"य राजे"" सद"य राजे"" राजे"" केकेकेके अनुसार राजे"" अनुसार अनुसार Per Rajendra, Am- अनुसार Challenging The Orders Dated 8.10.2014 & 19.5.2014, Of The Cit(A)-14 The Assessee Has Filed The Appeals For The Above Mentioned Three Years.Issue Involved In All The Appeals Is About Levy Of Penalty U/S.272A(2)(K)Of The Act,For Filing Quarterly Returns In Form Number 24Q/ 26Q Belatedly.So,We Are Adjudica - Ting All The Appeals By Single Order.

For Appellant: Shri Dharmendra M. ShahFor Respondent: Shri N. Sathya Moorthy-DR

Section 200(3)Section 254(1)Section 272A(2)(K)Section 272A(2)(k)Section 273B

…s a technical offence,that in subsequent years there 7495, 4599, 4600/Mum/2014(09-10, 10-11 &11-12)Shreerang Mercantile was no delay in filing the return/ statements.He referred to cases of H.M.T. Ltd. -Tractors Division(274 ITR 544);State Bank of Patiala (277 ITR 315); Harsiddh Constrctions Pvt.Ltd.(244ITR417);Schell Intl(278 ITR630)and Mahavir Agency (58ITD 396).The Departmental Representative (DR) supported the order of the AO and the FAA. 5.We have heard the rival submissions and perused the material before us. First of all we would like to take notice of the amendment dealing with various penal provision…