India Vs Assistant Commissioner of Income of India v. Assistant Commissioner of Income-tax, TDS

123 Taxmann.com 447Reported decision2021#8161 most cited

What is India Vs Assistant Commissioner of Income of India v. Assistant Commissioner of Income-tax, TDS authority for?

An assessee cannot be held in default for non-deduction of TDS if they held a bona fide belief that tax was not deductible on certain reimbursements, especially when the issue concerns LFC reimbursements to employees.

13

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2022 to 2025.

Also referred to as

India Vs Assistant Commissioner of Income-tax · TDS · 123 Taxmann.com 447 · 2021 · bona fide belief · assessee in default · section 201 · LFC reimbursements · TDS non-deduction · employer liability

Sections most often in play

Section 10(5)Section 119(2)(a)Section 192Section 201Section 201(1)Section 201(1A)Section 250

Judgments citing India Vs Assistant Commissioner of Income of India v. Assistant Commissioner of Income-tax, TDS

Sbi AO West Mumbai Branch, Santacruz(W) vs. The Assistant Commisioner of Income Tax, TDS-2(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2887/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 May 2025AY 2016-17

Bench: Shri Sandeep Gosain & Smt. Renu Jauhriआयकर अपील सं./Ita No. 2887/Mum/2024 (निर्धारण वर्ा / Assessment Year :2016-17)

For Appellant: Shri Ninad PatadeFor Respondent: Shri Leyaqat Ali Afaqui
Section 10(5)Section 192Section 201Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2887/MUM/2024 (निर्धारण वर्ा / Assessment Year :2016-17) 1 7 State Bank of India v/s. ACIT-TDS 2(2), Mumbai Administrative Officer बिधम 3rd Floor Cumballa Hill West Mumbai Branch MTNL TE Building, Pedder B Wing, LIC Complex, 1st Road, Dr. Gopalrao Floor, Jeevan Seva Annex Deshmukh Marg, Cumballa Building, S. V. Road, Hill, Mumbai-400026 Santracruz (W.), Mumbai- 400054 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS8577K Appellant/अपीलधर्थी .. Respondent/प्रन…

State Bank of India Linking Road, Mumbai vs. Assistant Comissioner of Income Tax-TDS2(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 2886/MUM/2024[2016-17]Status: DisposedITAT Mumbai30 May 2025AY 2016-17

Bench: Shri Sandeep Gosain & Smt. Renu Jauhriआयकर अपील सं./Ita No. 2887/Mum/2024 (निर्धारण वर्ष / Assessment Year :2016-17) State Bank Of India Administrative Officer West Mumbai Branch B Wing, Lic Complex, 1St Floor, Jeevan Seva Annex Building, S. V. Road, Santracruz (W.), Mumbai- 400054 V/S. बनाम Acit-Tds 2(2), Mumbai 3Rd Floor Cumballa Hill Mtnl Te Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacs8577K Appellant/अपीलार्थी .. Respondent/प्रतिवादी आयकर अपील सं./Ita No. 2886/Mum/2024 (निर्धारण वर्ष / Assessment Year :2016-17) State Bank Of India, Linking Road Branch, Plot No. 533, Patwardhan House, Bandra West, Mumbai-400052 V/S. बनाम Acit-Tds 2(2), Mumbai 3Rd Floor Cumballa Hill Mtnl Te Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aaacs8577K Appellant/अपीलार्थी .. Respondent/प्रतिवादी निर्धारिती की ओर से / Assessee By: Shri Ninad Patade राजस्व की ओर से /Revenue By: Shri Leyaqat Ali Afaqui Page 2

For Appellant: Shri Ninad PatadeFor Respondent: Shri Leyaqat Ali Afaqui
Section 10(5)Section 192Section 201Section 250

…IN THE INCOME-TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SMT. RENU JAUHRI, ACCOUNTANT MEMBER आयकर अपील सं./ITA No. 2887/MUM/2024 (निर्धारण वर्ष / Assessment Year :2016-17) State Bank of India Administrative Officer West Mumbai Branch B Wing, LIC Complex, 1st Floor, Jeevan Seva Annex Building, S. V. Road, Santracruz (W.), Mumbai- 400054 v/s. बनाम ACIT-TDS 2(2), Mumbai 3rd Floor Cumballa Hill MTNL TE Building, Pedder Road, Dr. Gopalrao Deshmukh Marg, Cumballa Hill, Mumbai-400026 स्थायी लेखा सं./जीआइआर सं./PAN/GIR No: AAACS8577K Appellant/अपीलार्थी .. Respondent/प्रतिवादी…

State Bank of India-Isb Branch, Mumbai vs. DCIT-TDS-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 355/MUM/2023[2011-2012]Status: DisposedITAT Mumbai27 Apr 2023AY 2011-2012

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India Hrms Department, Mumbai vs. Asstt. Commissioner of Income Tax (TDS)Range-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3112/MUM/2022[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India Hrms Department, Mumbai vs. Asstt. Commissioner of Income Tax (TDS)Range-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3111/MUM/2022[2012-2013]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-2013

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mum vs. ACIT-TDS-2(2), Mum

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3089/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Apr 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mum vs. ACIT-TDS-2(2), Mum

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3088/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Apr 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mum vs. ACIT-TDS-2(2), Mum

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3087/MUM/2022[2015-16]Status: DisposedITAT Mumbai27 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mum vs. ACIT-TDS-2(2), Mum

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3086/MUM/2022[2014-15]Status: DisposedITAT Mumbai27 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India-Rbo II Thane Western Branch, Mumbai vs. ACIT-TDS-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2765/MUM/2022[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Mumbai vs. ACIT-TDS-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2764/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India- NRI Branch, Mumbai vs. ACIT-TDS-2(2), Mumbai

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2744/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “G” MUMBAI BEFORE SHRI OM PRAKASH KANT (ACCOUNTANT MEMBER) AND MS. KAVITHA RAJAGOPAL (JUDICIAL MEMBER) ITA Nos. 3111& 3112/MUM/2022 Assessment Years: 2012-13& 2013-14 State Bank of India HRMS ACIT (TDS) RG-2(2), Department, Peddar Road, Vs. 4th floor, CIDCO Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. TAN No. MUMS 63193 E Appellant Respondent Assessee by : Mr. Anand Desai & Mr. Sachin Lopes, AR Revenue by : Mr. Paresh Deshpande, DR ITA Nos. 2837, 3086 to 3089/MUM/2022 Assessment Years: 2011-12, 2014-15 to 2017-18 State Bank of India – LHO…

State Bank of India, Na

In the result, both the appeals of the assessee are allowed

ITA 38/SRT/2018[2014-15]Status: DisposedITAT Surat28 Feb 2022AY 2014-15

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

For Appellant: Shri Divyang J. Shah, C.AFor Respondent: Shri Sita Ram Meena,– Sr-DR
Section 201Section 5

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM &DR. A.L.SAINI, AM आयकरअपीलसं./ITA Nos.37 & 38/SRT/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (VirtualCourt Hearing) State Bank of India Income Tax Officer (TDS-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1st Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACS 8577 K (Appellant ) (Respondent) Assessee by :Shri Divyang J. Shah, C.A Respondent by :Shri Sita Ram Meena,– Sr-DR सुनवाईकीतारीख/ Date of Heari…

India Vs Assistant Commissioner of Income of India v. Assistant Commissioner of Income-tax, TDS (123 Taxmann.com 447) — Cited in 13 Judgments | BharatTax