Jagaran Prakashan Ltd. v. DCIT

345 ITR 288High Court2012#595 most cited

What is Jagaran Prakashan Ltd. v. DCIT authority for?

A deductor who receives Form 15H or Form 15G under Section 197A is not deemed an 'assessee in default' under Section 201(1) for non-deduction of tax, as there is no obligation to verify the payee's actual taxable income.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Jagran Prakashan Ltd. v. DCIT · Section 201(1) · assessee in default · Section 197A · Form 15H · Form 15G · non-deduction of TDS · obligation to verify payee income · tax deducted at source · Section 194A

Also reported as

21 Taxmann.com 489

Sections most often in play

Section 133ASection 191Section 194ASection 201(1A)Section 197ASection 197A(1A)Section 197A(1C)Section 201

Issues it is cited on

section 191section 201(1a)section 194asection 201(1)assessee in defaultsection 201section 194section 20tax deducted at sourcesection 19prescribedperson

Judgments citing Jagaran Prakashan Ltd. v. DCIT

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 648/COCH/2025[2022-23]Status: DisposedITAT Cochin29 Oct 2025AY 2022-23

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

…vant evidence to this effect, cannot treat the appellant as “an assessee in default”. In this regard reliance was placed on the decision of the Hon'ble Allahabad High Court in the Esaf Small Finance Bank Ltd. case of Jagran Prakashan Ltd. v. DCIT (TDS) [2012] 345 ITR 288. However, the CIT(A), without addressing the contentions raised by the appellant merely dismissed the appeal. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. The learned counsel for the assessee submits that the appellant is not in default in terms of the provisions of section 201(1) of the Act as t…

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 647/COCH/2025[2020-21]Status: DisposedITAT Cochin29 Oct 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

…vant evidence to this effect, cannot treat the appellant as “an assessee in default”. In this regard reliance was placed on the decision of the Hon'ble Allahabad High Court in the Esaf Small Finance Bank Ltd. case of Jagran Prakashan Ltd. v. DCIT (TDS) [2012] 345 ITR 288. However, the CIT(A), without addressing the contentions raised by the appellant merely dismissed the appeal. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. The learned counsel for the assessee submits that the appellant is not in default in terms of the provisions of section 201(1) of the Act as t…

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 646/COCH/2025[2019-20]Status: DisposedITAT Cochin29 Oct 2025AY 2019-20

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

…vant evidence to this effect, cannot treat the appellant as “an assessee in default”. In this regard reliance was placed on the decision of the Hon'ble Allahabad High Court in the Esaf Small Finance Bank Ltd. case of Jagran Prakashan Ltd. v. DCIT (TDS) [2012] 345 ITR 288. However, the CIT(A), without addressing the contentions raised by the appellant merely dismissed the appeal. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. The learned counsel for the assessee submits that the appellant is not in default in terms of the provisions of section 201(1) of the Act as t…

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

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

ITA 645/COCH/2025[2018-19]Status: DisposedITAT Cochin29 Oct 2025AY 2018-19

Bench: Shri Inturi Rama Rao, Am & Shri Anikesh Banerjee, Jm

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

…vant evidence to this effect, cannot treat the appellant as “an assessee in default”. In this regard reliance was placed on the decision of the Hon'ble Allahabad High Court in the Esaf Small Finance Bank Ltd. case of Jagran Prakashan Ltd. v. DCIT (TDS) [2012] 345 ITR 288. However, the CIT(A), without addressing the contentions raised by the appellant merely dismissed the appeal. 6. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 7. The learned counsel for the assessee submits that the appellant is not in default in terms of the provisions of section 201(1) of the Act as t…

ESAF SMALL FINANCE BANK LIMITED,THRISSUR vs. ITO, TDS WARD, THRISSUR

In the result, the appeal filed by the assessee stands allowed

ITA 277/COCH/2025[2021-22]Status: DisposedITAT Cochin06 Jun 2025AY 2021-22

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm Assessment Year: 2021-22 Esaf Small Finance Bank Ltd. .......... Appellant Building No. Vii/83//8,Esaf Bhavan, Thirssur- Palakkad Nh, Mannuthy P.O., Thrissur 680651 [Pan: Aaece2619Q] Vs. The Income Tax Officer - Tds, Thrissur .......... Respondent Appellant By: Shri Anandan, Ca Respondent By: Smt. Leena Lal, Sr. D.R. Date Of Hearing: 28.05.2025 Date Of Pronouncement: 26.06.2025

For Appellant: Shri Anandan, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 133ASection 191Section 194ASection 197ASection 201Section 201(1)

…opportunity to produce the relevant evidence to this effect, cannot treat the appellant as an assessee in default. In this regard reliance was placed on the decision of the Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. v. DCIT (TDS) [2012] 345 ITR 288. However, the CIT(A), without addressing the contentions raised by the appellant merely dismissed the appeal. 3 Esaf Small Finance Bank Ltd. 4. Being aggrieved, the appellant is in appeal before this Tribunal in the present appeal. 5. The learned counsel for the assessee submits that the appellant is not in default in terms of the provisions o…

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

ITA 173/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 May 2025AY 2017-18
For Appellant: Mrs. Apeksha Kalra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 142Section 201Section 201(1)Section 250(6)Section 253(5)Section 292BSection 5

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं. / ITA. No. 173/JPR/2025\nनिर्धारण वर्ष / Assessment Years : 2017-18\nState Bank of India\nबनाम\nIncome Tax Officer\n(Earlier known as SBBJ)\nVs.\n(TDS)\nShastri Nagar,\nAjmer.\nAjmer.\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: JDHS03287E\nनिर्धारिती की ओर से / Assesseeby…

TATA TELESERVICES LTD.,NEW DELHI vs. ACIT, CIRCLE-76(1), NEW DELHI

In the result the appeal of the assessee is allowed

ITA 1057/DEL/2018[2012-13]Status: DisposedITAT Delhi11 Dec 2024AY 2012-13

Bench: Sh. M. Balaganesh & Sh. Sudhir Kumarassessment Year: 2012-13 M/S Tata Vs. Assistant Commissioner Teleserviceslimited New Of Income Tax Circle 76(1) Delhi Districtcentral Laxmi Taxation Department Nagar New Delhi 110092 M/S Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (Appellant) (Respondent)

Section 191Section 194Section 194HSection 201Section 201(1)

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’, NEW DELHI BEFORE SH. M. BALAGANESH, ACCOUNTANT MEMBER AND SH. SUDHIR KUMAR, JUDICIAL MEMBER Assessment Year: 2012-13 M/s Tata Vs. Assistant Commissioner TeleservicesLimited New Of Income Tax Circle 76(1) Delhi DistrictCentral Laxmi Taxation Department Nagar New Delhi 110092 M/s Tata Teleservices Limited 2A, Old Ishwar Nahar Mathura Road New Delhi 110065 (APPELLANT) (RESPONDENT) Appellant by Ms Ananya Kapoor Advocate Respondent by Ms. Jaya Chaudhary CIT DR Date of hearing: 14/10/2024 Date of Pronouncement: 11/12/2024 ORDER PER SUDHIR KUMAR, JM: This appe…

METAL CANS AND CLOSURES PVT. LTD.,KANPUR vs. ACIT-5, KANPUR

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

ITA 353/LKW/2024[2014-15]Status: DisposedITAT Lucknow29 Nov 2024AY 2014-15

Bench: Shri Kul Bharat & Shri Anadee Nath Misshraassessment Year: 2014-15 Metal Cans & Closures Pvt. Asstt. Commissioner Of V. Ltd. Income Tax-5 Plot No.23, Panki Indus. Area, Vaibhav Bhawan, Site-1, Panki,Kanpur-208022. 15/295-A, Civil Lines, Kanpur-208001. Pan:Aaicm2233Q (Appellant) (Respondent) Appellant By: Shri Rakesh Garg, Adv Respondent By: Shri Sunil Kumar Rajwanshi, Addl. Cit(Dr) Date Of Hearing: 28 11 2024 Date Of Pronouncement: 29 11 2024 O R D E R

For Appellant: Shri Rakesh Garg, AdvFor Respondent: Shri Sunil Kumar Rajwanshi, Addl
Section 40

…y when it is found that the recipient has not accounted for the receipt as its income or has not paid the tax on the same. Reference in this connection be made to the decision of the jurisdictional High Court in the case of Dainik Jagran Prakashan Ltd. (2012) 345 ITR 288 (All) wherein it has been held, that the onus is on the Assessing Officer first to find out as to whether the recipient has paid the tax or not and only when it: is found that the recipient has not accounted for the said receipts as its income and has not paid the tax, then only the assessee can be held to be in default However in the present cas…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

…IT(TP)A No.2846/Bang/2017 M/s. Dell International Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2846/Bang/2017 Assessment Year: 2013-14 M/s. Dell International Services India Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Addl. CIT Gardens LTPU Vs. Challagutta Village, Varthur Hobli Bangalore Bangalore 560 071 PAN NO : AAACH1925Q APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 03.08.2023 Date…

COMMISSIONER OF INCOME TAX, TDS, KOLKATA vs. M/S. A.B.P. PRIVATE LIMITED

In the result, the appeal [ITA/458/2008] filed by the revenue

ITA/458/2008HC Calcutta20 Mar 2023

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 194CSection 194HSection 260A

…rovisions of Section 194H of the Act. The second decision which will enure in favour of the respondent/assessee is the decision of the High Court of Allahabad in Jagran Prakashan Ltd. Vs. Deputy 3 Commissioner of Income Tax (TDS), reported in (2012) 345 ITR 288 (All.). The third decision is of the High Court of Bombay in the case of Principal Commissioner of Income Tax Vs. Dempo Industries (P.) Ltd., reported in (2021) 126 taxmann.com 112 (Bom.) wherein the Court held that the trade discount given by the assessee, engaged in business of publishing and selling newspaper, to newspaper vendors and advertis…

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE vs. M/S INFOSYS LIMITED , BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 809/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…n of its total income. The assessee referred to explanation to section 191 to state that the payer (i.e. the assessee) cannot be regarded as assessee in default. Reliance was placed on the decision of Hon'ble Allahabad High Court in the case Jagran Prakashan (345 ITR 288) to state that "onus is on the revenue to demonstrate the taxes have not been recovered from the person who had the primarily liability to pay tax and it is only when primary liability is not discharged that vicarious recovery liability can be invoked." 15. The ld. CIT(A) has carefully considered the order of the assessing officer, the arguments…

M/S INFOSYS LTD ,BANGALOR E vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(1), BANGALORE

In the result, the appeal filed by the assessee as well as by revenue are partly allowed for statistical purposes

ITA 735/BANG/2018[2013-14]Status: DisposedITAT Bangalore09 Jan 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariit(Tp)A No.735/Bang/2018 Assessment Year: 2013-14

For Appellant: Shri Padam Chand Khincha, A.RFor Respondent: Sri Sreenivas T. Bidari, D.R
Section 11Section 14ASection 194JSection 234BSection 40Section 80J

…n of its total income. The assessee referred to explanation to section 191 to state that the payer (i.e. the assessee) cannot be regarded as assessee in default. Reliance was placed on the decision of Hon'ble Allahabad High Court in the case Jagran Prakashan (345 ITR 288) to state that "onus is on the revenue to demonstrate the taxes have not been recovered from the person who had the primarily liability to pay tax and it is only when primary liability is not discharged that vicarious recovery liability can be invoked." 15. The ld. CIT(A) has carefully considered the order of the assessing officer, the arguments…

VODAFONE IDEA LIMITED ,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1919/HYD/2019[2010-11]Status: DisposedITAT Hyderabad05 May 2022AY 2010-11

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ppellant as 'assessee in default' u/s. 201 of the Act. For this :- 16 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. proposition, the Appellant places reliance on the decision of Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (345 ITR 288) and Kolkata High Tribunal in the case of Ramakrishna Vedanta Math vs. ITO (24 axmann.com 29). Thus, the Appellant submits that following above decisions, the demand made u/s.201 be annulled or be directed to appropriately be reduced. Ground No. III: LEVY OF INTEREST U/S 201(1A) Submissions: 1.1 In view of the aforesaid submission of grounds ment…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1918/HYD/2019[2009-10]Status: DisposedITAT Hyderabad05 May 2022AY 2009-10

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ppellant as 'assessee in default' u/s. 201 of the Act. For this :- 16 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. proposition, the Appellant places reliance on the decision of Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (345 ITR 288) and Kolkata High Tribunal in the case of Ramakrishna Vedanta Math vs. ITO (24 axmann.com 29). Thus, the Appellant submits that following above decisions, the demand made u/s.201 be annulled or be directed to appropriately be reduced. Ground No. III: LEVY OF INTEREST U/S 201(1A) Submissions: 1.1 In view of the aforesaid submission of grounds ment…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1917/HYD/2019[2008-09]Status: DisposedITAT Hyderabad05 May 2022AY 2008-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ppellant as 'assessee in default' u/s. 201 of the Act. For this :- 16 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. proposition, the Appellant places reliance on the decision of Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (345 ITR 288) and Kolkata High Tribunal in the case of Ramakrishna Vedanta Math vs. ITO (24 axmann.com 29). Thus, the Appellant submits that following above decisions, the demand made u/s.201 be annulled or be directed to appropriately be reduced. Ground No. III: LEVY OF INTEREST U/S 201(1A) Submissions: 1.1 In view of the aforesaid submission of grounds ment…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1916/HYD/2019[2007-08]Status: DisposedITAT Hyderabad05 May 2022AY 2007-08

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ppellant as 'assessee in default' u/s. 201 of the Act. For this :- 16 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. proposition, the Appellant places reliance on the decision of Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (345 ITR 288) and Kolkata High Tribunal in the case of Ramakrishna Vedanta Math vs. ITO (24 axmann.com 29). Thus, the Appellant submits that following above decisions, the demand made u/s.201 be annulled or be directed to appropriately be reduced. Ground No. III: LEVY OF INTEREST U/S 201(1A) Submissions: 1.1 In view of the aforesaid submission of grounds ment…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1915/HYD/2019[2006-07]Status: DisposedITAT Hyderabad05 May 2022AY 2006-07

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ppellant as 'assessee in default' u/s. 201 of the Act. For this :- 16 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. proposition, the Appellant places reliance on the decision of Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (345 ITR 288) and Kolkata High Tribunal in the case of Ramakrishna Vedanta Math vs. ITO (24 axmann.com 29). Thus, the Appellant submits that following above decisions, the demand made u/s.201 be annulled or be directed to appropriately be reduced. Ground No. III: LEVY OF INTEREST U/S 201(1A) Submissions: 1.1 In view of the aforesaid submission of grounds ment…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1914/HYD/2019[2005-09]Status: DisposedITAT Hyderabad05 May 2022AY 2005-09

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ppellant as 'assessee in default' u/s. 201 of the Act. For this :- 16 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. proposition, the Appellant places reliance on the decision of Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (345 ITR 288) and Kolkata High Tribunal in the case of Ramakrishna Vedanta Math vs. ITO (24 axmann.com 29). Thus, the Appellant submits that following above decisions, the demand made u/s.201 be annulled or be directed to appropriately be reduced. Ground No. III: LEVY OF INTEREST U/S 201(1A) Submissions: 1.1 In view of the aforesaid submission of grounds ment…

VODAFONE IDEA LIMITED,HYDERABAD vs. DY. COMMISSIONER OF INCOME TAX , CIRCLE-14(2), HYDERABAD

In the result, the appeals and cross objections of the assessee for the Asst Years 2002-03 and 2003-04 are allowed and appeals of the revenue are dismissed

ITA 1913/HYD/2019[2004-05]Status: DisposedITAT Hyderabad05 May 2022AY 2004-05

Bench: Shri Laliet Kumar & Shri Laxmi Prasad Sahu

For Appellant: Shri Ronak DoshiFor Respondent: Shri Rajendra Kumar(CIT-DR)
Section 133ASection 194HSection 194JSection 201(1)Section 9

…ppellant as 'assessee in default' u/s. 201 of the Act. For this :- 16 -: ITA Nos. 1913 to 1919/Hyd/2019 Vodafone Idea Ltd., Hyd. proposition, the Appellant places reliance on the decision of Allahabad High Court in the case of Jagran Prakashan Ltd. vs. DCIT (345 ITR 288) and Kolkata High Tribunal in the case of Ramakrishna Vedanta Math vs. ITO (24 axmann.com 29). Thus, the Appellant submits that following above decisions, the demand made u/s.201 be annulled or be directed to appropriately be reduced. Ground No. III: LEVY OF INTEREST U/S 201(1A) Submissions: 1.1 In view of the aforesaid submission of grounds ment…

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

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