ITO (TDS), Rohtak v. Executive Engineer

69 SOT 421Income Tax Appellate Tribunal2015#25636 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2015 to 2018.

Judgments citing ITO (TDS), Rohtak v. Executive Engineer

M/S. HARYANA DISTILLERY LTD.,HARYANA vs. JCIT, KARNAL

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

ITA 1643/DEL/2015[2011-12 (F.Y. 2010-11)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Sr.AdvocateFor Respondent: Shri A.K. Yadav, Sr. D.R
Section 200(3)Section 272A(2)(k)

…upported by reasonable cause, hence, penalty levied under s. 272A(2)(c) is cancelled.” 8 ITA.Nos.1642 & 1643/Del./2015 M/s. Haryana Distillery Limited, Yamuna Nagar. 6. Order of ITAT, Delhi Bench in the case of ITO (TDS), Rohtak vs. Executive Engineer (2015) 69 SOT 421 (Del.-Tribu.) in which it was held as under : “No penalty was imposable under section 272B where assessee failed to mention correct PAN of few deductees in quarterly e-TDS return which in fact were not available with it at relevant time but on being show-caused it obtained correct PANs and filed revised return.” 7. On the other hand, Ld. D.R. re…

M/S. HARYANA DISTILLERY LTD.,HARYANA vs. JCIT, KARNAL

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

ITA 1642/DEL/2015[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 Sept 2018

Bench: Shri Bhavnesh Saini & Shri Prashant Maharishi

For Appellant: Shri K. Sampath, Sr.AdvocateFor Respondent: Shri A.K. Yadav, Sr. D.R
Section 200(3)Section 272A(2)(k)

…upported by reasonable cause, hence, penalty levied under s. 272A(2)(c) is cancelled.” 8 ITA.Nos.1642 & 1643/Del./2015 M/s. Haryana Distillery Limited, Yamuna Nagar. 6. Order of ITAT, Delhi Bench in the case of ITO (TDS), Rohtak vs. Executive Engineer (2015) 69 SOT 421 (Del.-Tribu.) in which it was held as under : “No penalty was imposable under section 272B where assessee failed to mention correct PAN of few deductees in quarterly e-TDS return which in fact were not available with it at relevant time but on being show-caused it obtained correct PANs and filed revised return.” 7. On the other hand, Ld. D.R. re…

ITO (TDS), ROHTAK vs. THE EXECUTIVE ENGINEER, JHAJJAR

In the result, the appeals of the department are dismissed

ITA 6491/DEL/2013[2010-11 (F.Y. 2009-10)]Status: DisposedITAT Delhi04 Nov 2015

Bench: Sh. N. K. Saini, Am & Smt. Beena A. Pillai, Jm Ita Nos. 6491 To 6494/Del/2013 : Asstt. Year : 2010-11 Income Tax Officer, Tds Vs The Executive Engineer, Rohtak Panchayati Raj, Jhajjar (Appellant) (Respondent) Pan No. Rtkpo1586E Assessee By : Sh. Naveen Gupta, Adv. Revenue By : Sh. S. K. Jain, Sr. Dr Date Of Hearing : 20.10.2015 Date Of Pronouncement : 04.11.2015 Order Per Bench:

For Appellant: Sh. Naveen Gupta, AdvFor Respondent: Sh. S. K. Jain, Sr. DR
Section 139Section 139ASection 272B

…essee corrected the mistakes in the PAN. Therefore, the penalty was rightly deleted by the ld. CIT(A). The reliance was placed on the following case laws: " CIT(TDS) Vs Superintendent of Police (2012) 349 ITR 550 (P&H) " ITO(TDS) Vs Executive Engineer (2015) 69 SOT 421 (Del- Trib.) ITA Nos. 6491 to 6494/Del/2013 5 Executive Engineer, Panchayati Raj It was further submitted that the assessee furnished the statement of tax deducted at source in Form No. 24Q timely and the tax was deducted correctly, so there was no mistake of the assessee because the PAN number which were supplied by the deductees were mentione…

ITO (TDS), Rohtak v. Executive Engineer (69 SOT 421) — Cited in 3 Judgments | BharatTax