ICICI Bank Ltd. v. DC of Income-tax

36 Taxmann.com 433Income Tax Appellate Tribunal2013#3692 most cited

What is ICICI Bank Ltd. v. DC of Income-tax authority for?

The onus is on the revenue to prove that taxes have not been recovered from the person primarily liable to pay them before seeking vicarious recovery.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2019.

Also referred to as

ICICI Bank Ltd. v. DC of Income-tax · Section 201 · TDS compliance · deductee tax payment · onus on revenue · primary liability · vicarious recovery

Judgments citing ICICI Bank Ltd. v. DC of Income-tax

The ITO, (TDS), Alappuzha vs. M/S.Popular Traders, Pathanmthitta

ITA 302/COCH/2018[2016-17]Status: DisposedITAT Cochin18 Feb 2019AY 2016-17

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.325/Coch/2018 : Asst.Year 2013-2014 ITA No.326/Coch/2018 : Asst.Year 2014-2015 ITA No.327/Coch/2018 : Asst.Year 2015-2016 ITA No.328/Coch/2018 : Asst.Year 2016-2017 M/s.Popular Printers The Income Tax Officer Popular Printers Vs. TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. PAN : AAHFP1673K (Appellant) (Respondent) ITA No.307/Coch/2018 : Asst.Year 2013-2014 ITA No.308/Coch/2018 : Asst.Year 2014-2015 ITA No.309/Coch/2018 : Asst.Year 2015-2016 ITA No.310/Coch/2018 : Asst.Year 2016-2…

The ITO, (TDS), Alappuzha vs. M/S.Popular Traders, Pathanmthitta

ITA 301/COCH/2018[2015-16]Status: DisposedITAT Cochin18 Feb 2019AY 2015-16

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.325/Coch/2018 : Asst.Year 2013-2014 ITA No.326/Coch/2018 : Asst.Year 2014-2015 ITA No.327/Coch/2018 : Asst.Year 2015-2016 ITA No.328/Coch/2018 : Asst.Year 2016-2017 M/s.Popular Printers The Income Tax Officer Popular Printers Vs. TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. PAN : AAHFP1673K (Appellant) (Respondent) ITA No.307/Coch/2018 : Asst.Year 2013-2014 ITA No.308/Coch/2018 : Asst.Year 2014-2015 ITA No.309/Coch/2018 : Asst.Year 2015-2016 ITA No.310/Coch/2018 : Asst.Year 2016-2…

The ITO, (TDS), Alappuzha vs. M/S.Popular Traders, Pathanmthitta

ITA 300/COCH/2018[2014-15]Status: DisposedITAT Cochin18 Feb 2019AY 2014-15

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.325/Coch/2018 : Asst.Year 2013-2014 ITA No.326/Coch/2018 : Asst.Year 2014-2015 ITA No.327/Coch/2018 : Asst.Year 2015-2016 ITA No.328/Coch/2018 : Asst.Year 2016-2017 M/s.Popular Printers The Income Tax Officer Popular Printers Vs. TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. PAN : AAHFP1673K (Appellant) (Respondent) ITA No.307/Coch/2018 : Asst.Year 2013-2014 ITA No.308/Coch/2018 : Asst.Year 2014-2015 ITA No.309/Coch/2018 : Asst.Year 2015-2016 ITA No.310/Coch/2018 : Asst.Year 2016-2…

The ITO, (TDS), Alappuzha vs. M/S.Popular Traders, Pathanmthitta

ITA 299/COCH/2018[2013-14]Status: DisposedITAT Cochin18 Feb 2019AY 2013-14

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, AM & Shri George George K, JM ITA No.325/Coch/2018 : Asst.Year 2013-2014 ITA No.326/Coch/2018 : Asst.Year 2014-2015 ITA No.327/Coch/2018 : Asst.Year 2015-2016 ITA No.328/Coch/2018 : Asst.Year 2016-2017 M/s.Popular Printers The Income Tax Officer Popular Printers Vs. TDS, Alappuzha. Vakayar P.O., Konni Pathanamthitta. PAN : AAHFP1673K (Appellant) (Respondent) ITA No.307/Coch/2018 : Asst.Year 2013-2014 ITA No.308/Coch/2018 : Asst.Year 2014-2015 ITA No.309/Coch/2018 : Asst.Year 2015-2016 ITA No.310/Coch/2018 : Asst.Year 2016-2…

ACIT, Cir-2, TDS, Kolkata vs. Idea Cellular Ltd., Kolkata

Appeals are dismissed

ITA 1301/KOL/2016[2011-2012]Status: DisposedITAT Kolkata24 Aug 2018AY 2011-2012

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

For Appellant: Shri R.S.Desai, FCAFor Respondent: Shri G.Hangshing, CIT, DR
Section 201(1)

…ITA Nos1202&1203/Kol/2016 & 13000&1301/Kol/2016 M/s Idea Cellular Ltd A.Y.2010-11&2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Dr.A.L.Saini, AM ] ITA Nos.1202& 1203/Kol/2016 Assessment Years : 2010-11 & 2011-12 M/s Idea Cellular Ltd. -versus- A.C.I.T. (TDS)-58 Kolkata Kolkata (PAN: AAACB2100P) (Appellant) (Respondent) ITA Nos.1300& 1301/Kol/2016 Assessment Years : 2010-11 & 2011-12 A.C.I.T., Circle-2 (TDS) -versus- M/s Idea Cellular Ltd. Kolkata Kolkata (PAN: AAACB2100P) For the Assessee : Shri R.S.Desai, FCA For the Department : Shri G.Hangshing, CI…

ACIT, Cir-2, TDS, Kolkata vs. Idea Cellular Ltd., Kolkata

Appeals are dismissed

ITA 1300/KOL/2016[2010-2011]Status: DisposedITAT Kolkata24 Aug 2018AY 2010-2011

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

For Appellant: Shri R.S.Desai, FCAFor Respondent: Shri G.Hangshing, CIT, DR
Section 201(1)

…ITA Nos1202&1203/Kol/2016 & 13000&1301/Kol/2016 M/s Idea Cellular Ltd A.Y.2010-11&2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Dr.A.L.Saini, AM ] ITA Nos.1202& 1203/Kol/2016 Assessment Years : 2010-11 & 2011-12 M/s Idea Cellular Ltd. -versus- A.C.I.T. (TDS)-58 Kolkata Kolkata (PAN: AAACB2100P) (Appellant) (Respondent) ITA Nos.1300& 1301/Kol/2016 Assessment Years : 2010-11 & 2011-12 A.C.I.T., Circle-2 (TDS) -versus- M/s Idea Cellular Ltd. Kolkata Kolkata (PAN: AAACB2100P) For the Assessee : Shri R.S.Desai, FCA For the Department : Shri G.Hangshing, CI…

M/S Idea Cellular Ltd., Kolkata vs. ACIT (TDS)-58, Kolkata

Appeals are dismissed

ITA 1203/KOL/2016[2011-2012]Status: DisposedITAT Kolkata24 Aug 2018AY 2011-2012

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

For Appellant: Shri R.S.Desai, FCAFor Respondent: Shri G.Hangshing, CIT, DR
Section 201(1)

…ITA Nos1202&1203/Kol/2016 & 13000&1301/Kol/2016 M/s Idea Cellular Ltd A.Y.2010-11&2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Dr.A.L.Saini, AM ] ITA Nos.1202& 1203/Kol/2016 Assessment Years : 2010-11 & 2011-12 M/s Idea Cellular Ltd. -versus- A.C.I.T. (TDS)-58 Kolkata Kolkata (PAN: AAACB2100P) (Appellant) (Respondent) ITA Nos.1300& 1301/Kol/2016 Assessment Years : 2010-11 & 2011-12 A.C.I.T., Circle-2 (TDS) -versus- M/s Idea Cellular Ltd. Kolkata Kolkata (PAN: AAACB2100P) For the Assessee : Shri R.S.Desai, FCA For the Department : Shri G.Hangshing, CI…

M/S Idea Cellular Ltd., Kolkata vs. ACIT (TDS)-58, Kolkata

Appeals are dismissed

ITA 1202/KOL/2016[2010-2011]Status: DisposedITAT Kolkata24 Aug 2018AY 2010-2011

Bench: Hon’Ble Shri S.S.Godara, Jm & Dr.A.L.Saini, Am ]

For Appellant: Shri R.S.Desai, FCAFor Respondent: Shri G.Hangshing, CIT, DR
Section 201(1)

…ITA Nos1202&1203/Kol/2016 & 13000&1301/Kol/2016 M/s Idea Cellular Ltd A.Y.2010-11&2011-12 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘B’ KOLKATA [Before Hon’ble Shri S.S.Godara, JM & Dr.A.L.Saini, AM ] ITA Nos.1202& 1203/Kol/2016 Assessment Years : 2010-11 & 2011-12 M/s Idea Cellular Ltd. -versus- A.C.I.T. (TDS)-58 Kolkata Kolkata (PAN: AAACB2100P) (Appellant) (Respondent) ITA Nos.1300& 1301/Kol/2016 Assessment Years : 2010-11 & 2011-12 A.C.I.T., Circle-2 (TDS) -versus- M/s Idea Cellular Ltd. Kolkata Kolkata (PAN: AAACB2100P) For the Assessee : Shri R.S.Desai, FCA For the Department : Shri G.Hangshing, CI…

ACIT, Cir-2(TDS), Kolkata vs. Idea Cellular Ltd., Kolkata

ITA 22/KOL/2017[2012-13]Status: DisposedITAT Kolkata31 May 2018AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.1204 &1302/Kol/2016 Assessment Year :2012-13 M/s Idea Cellular Ltd. V/s. ACIT (TDS)-58, Srijan Tech Park, 7th 10B, Middleton Row, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake City, Kolkata- 91 [PAN No. CALIO 2834 G] ACIT, Circle-2, TDS, V/s. Idea Cellular Ltd., 10B, Middleton Row, 7th Srijan Tech Park, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake, Kolkata-91 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA…

M/S. Idea Cellular Limited, Kolkata vs. DCIT, Circle - 2(TDS), Kolkata

ITA 2409/KOL/2016[2013-14]Status: DisposedITAT Kolkata31 May 2018AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.1204 &1302/Kol/2016 Assessment Year :2012-13 M/s Idea Cellular Ltd. V/s. ACIT (TDS)-58, Srijan Tech Park, 7th 10B, Middleton Row, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake City, Kolkata- 91 [PAN No. CALIO 2834 G] ACIT, Circle-2, TDS, V/s. Idea Cellular Ltd., 10B, Middleton Row, 7th Srijan Tech Park, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake, Kolkata-91 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA…

ACIT, Cir-2, TDS, Kolkata vs. Idea Cellular Ltd., Kolkata

ITA 1302/KOL/2016[2012-2013]Status: DisposedITAT Kolkata31 May 2018AY 2012-2013

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.1204 &1302/Kol/2016 Assessment Year :2012-13 M/s Idea Cellular Ltd. V/s. ACIT (TDS)-58, Srijan Tech Park, 7th 10B, Middleton Row, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake City, Kolkata- 91 [PAN No. CALIO 2834 G] ACIT, Circle-2, TDS, V/s. Idea Cellular Ltd., 10B, Middleton Row, 7th Srijan Tech Park, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake, Kolkata-91 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA…

M/S Idea Cellular Ltd., Kolkata vs. ACIT (TDS)-58, Kolkata

ITA 1204/KOL/2016[2012-2013]Status: DisposedITAT Kolkata31 May 2018AY 2012-2013

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 201(1)

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.1204 &1302/Kol/2016 Assessment Year :2012-13 M/s Idea Cellular Ltd. V/s. ACIT (TDS)-58, Srijan Tech Park, 7th 10B, Middleton Row, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake City, Kolkata- 91 [PAN No. CALIO 2834 G] ACIT, Circle-2, TDS, V/s. Idea Cellular Ltd., 10B, Middleton Row, 7th Srijan Tech Park, 7th Floor, Kolkata-71 Floor, DN-52, Sector-V, Salt Lake, Kolkata-91 .. अपीलाथ" /Appellant ""यथ"/Respondent ITA…