Jagaran Prakashan Ltd. v. DCIT

345 ITR 288High Court2012#600 most cited

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

A deductor cannot be treated as an assessee in default for failure to deduct tax at source if the recipient has already paid the income tax directly. The onus is on the deductor to prove that the recipient has paid the tax.

164

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2016 to 2025.

Also referred to as

Jagaran Prakashan Ltd. v. DCIT · section 194C · section 201(1A) · assessee in default · tax deducted at source · recipient paid tax · onus to prove

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

Vodafone Mobile Services Ltd., Kolkata vs. ACIT, TDS, Cir-59 (TDS) Kolkata, Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 136/KOL/2016[2012-2013]Status: DisposedITAT Kolkata26 Oct 2017AY 2012-2013

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

ACIT, Cir-3(TDS), Kolkata vs. Vodafone South Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1540/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

ACIT, Cir-3(TDS), Kolkata vs. Vodafone South Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1539/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

ACIT, Cir-3(TDS), Kolkata vs. Vodafone East Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1538/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

ACIT, Cir-3(TDS), Kolkata vs. Vodafone East Ltd., Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1537/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone South Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1502/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone South Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1501/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone Mobile Services Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1500/KOL/2015[2011-2012]Status: DisposedITAT Kolkata26 Oct 2017AY 2011-2012

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Vodafone Mobile Services Ltd., Kolkata vs. DCIT, (TDS) Cir-59 (TDS), Kolkata

Appeals are partly allowed and that of Revenue stand dismissed

ITA 1499/KOL/2015[2010-2011]Status: DisposedITAT Kolkata26 Oct 2017AY 2010-2011

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

Section 191Section 194HSection 201(1)Section 250

…आयकर अपील"य अधीकरण, "यायपीठ – “B” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “B” KOLKATA Before Shri Aby.T Varkey, Judicial Member and Shri Waseem Ahmed, Accountant Member ITA No.1499-1502/Kol/2015 Assessment Years :2010-11 & 2011-12 Vodafone East Ltd. (Now V/s. DCIT, (TDS), Circle-59 amalgamated with (TDS), Kolkata Vodafond Mobile Services Ltd.), 11, Dr. U.N. Brahmachari Street, Kolkata-17 [PAN No.CALUO 1146 F & CALHO 2158 C] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.136-137/Kol/2016 Assessment Year: 2012-13 Vodafone Mobile Services V/s. ACIT, (TDS), Circle-59 Ltd.(formerly known as (TDS),…

Allahabad Bank, Ghaziabad vs. ITO, Ghaziabad

In the result the appeal of the assessee is allowed

ITA 6052/DEL/2014[2002-03 (F.Y. 2001-02)]Status: DisposedITAT Delhi13 Sept 2017

Bench: Shri O.P. Kant & Shri Amit Shuklain Ita No. 6052/Del/2014 Assessment Years: 2002-03 Allahabad Bank Vs. Ito Vasundhra (Tds/Survey) Ghaziabad Ghaziabad (Applicant) (Respondent) (Pan: Aacca8464F) In Ita No. 6044/Del/2014 Assessment Years: 2002-03 Allahabad Bank Vs. Ito Delhi Gate (Tds/Survey) Ghaziabad Ghaziabad (Applicant) (Respondent) (Pan: Aacca8464F) In Ita No. 6049/Del/2014 Assessment Years: 2002-03 Allahabad Bank Vs. Ito Ingraham Institute (Tds/Survey) Ghaziabad Ghaziabad (Applicant) (Respondent) (Pan: Aacca8464F) In Ita No. 6050/Del/2014 Assessment Years: 2003-04 Allahabad Bank Vs. Ito Ingraham Institute (Tds/Survey) Ghaziabad Ghaziabad (Applicant) (Respondent) (Pan: Aacca8464F)

For Appellant: Shri
Section 194ASection 201Section 201(1)

…be the assessee-in-default in respect of such tax and then only proceedings u/s 201(1) and 201(1A) can be initiated. This proposition of law has been explained by the Hon'ble Jurisdictional High Court in the case of Jagran Prakashan Ltd. vs. DCIT (TDS) (2012) 345 ITR 288 (All). The Hon'ble High Court after discussing the issue in detail has observed and held as under:- “A deductor who fails to deduct income-tax at source shall be deemed to be an assessee in default only when the assessee has also failed to pay such tax directly. Thus, there is no occasion to treat the deductor as an assessee in default unless the…

ITO (TDS) (OSD) 1(2), Mumbai vs. Euro Rscg Advertising P. Ltd, Mumbai

In the result, appeal filed by the Revenue is hereby dismissed and Cross Objection filed by the assessee is allowed for statistical purposes as indicated above

ITA 6210/MUM/2014[2010-11]Status: DisposedITAT Mumbai11 Jan 2017AY 2010-11

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2010-11

Section 194Section 194CSection 194JSection 201Section 201(1)

…be recovered from the assessee. In view of the judgments of Hon’ble Supreme Court in the case of Hindustan Coca Cola Beverages Pvt. Ltd. v. CIT 293 ITR 226 (SC) as well as judgments of Hon’ble Allahabad High Court in the case of Jagran Prakashan Ltd. v. DCIT 345 ITR 288(All). It was also submitted that SLP filed by the department against above judgments has been dismissed by the Hon’ble Supreme Court vide order dated 5th May 2014. It was thus vehemently 6 EURO RSCG Advertising P.L. submitted that in absence of any leakage of revenue, no tax should be recovered from the assessee. (iii) It was lastly submitted th…

ITO (TDS) (OSD) 1(2), Mumbai vs. Entertainment Network (I) Ltd, Mumbai

In the result, both the appeals filed by the Revenue are dismissed

ITA 5227/MUM/2014[2012-13]Status: DisposedITAT Mumbai11 Jan 2017AY 2012-13

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12 & Assessment Year: 2012-13 Ito (Tds)(Osd) Entertainment Network (I) Ltd. 1(2) Trade Garden, Gr. Floor, Kamala बनाम/ R.No.811 K.G. Mill Compound, Senapati Bapat Vs. Mittal Hospital Marg, Lower Parel,(W) Bldg. Charni Rd Mumbai-400013 Mumbai-400002 (Revenue) (Respondent ) P.A. No.Aaace7796G Revenue By Shri Vishwas Mundhe (Dr) Respondent By Shri Mayur Kisnadwala (Ar) सुनवाई क" तार"ख/Date Of Hearing: 15/12/2016 आदेश क" तार"ख /Date Of Order: 11/01/2017

Section 192Section 194CSection 194HSection 194JSection 201Section 201(1)

…pported the order of the Ld. CIT(A). It was submitted that now this issue is covered in favour of the assessee on the basis of various judgments. Reliance was placed on the judgment of Hon’ble Allahabad High Court in the case of Jagaran Prakashan Ltd. v. DCIT 345 ITR 288 and ACIT v. T.V. Today Network Ltd. (ITA No.3943/Del/2006 15th July 2011). Reliance was also placed on the CBDT Circular No.5/2016 dated 29.02.2016 regarding applicability of TDS provisions on payments made by television channels to medial agencies. It was also submitted that in subsequent years TDS returns were processed by the AO wherein no suc…

ITO (TDS) (OSD) 1(2), Mumbai vs. Entertainment Network (India) Ltd, Mumbai

In the result, both the appeals filed by the Revenue are dismissed

ITA 1352/MUM/2014[2011-12]Status: DisposedITAT Mumbai11 Jan 2017AY 2011-12

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12 & Assessment Year: 2012-13 Ito (Tds)(Osd) Entertainment Network (I) Ltd. 1(2) Trade Garden, Gr. Floor, Kamala बनाम/ R.No.811 K.G. Mill Compound, Senapati Bapat Vs. Mittal Hospital Marg, Lower Parel,(W) Bldg. Charni Rd Mumbai-400013 Mumbai-400002 (Revenue) (Respondent ) P.A. No.Aaace7796G Revenue By Shri Vishwas Mundhe (Dr) Respondent By Shri Mayur Kisnadwala (Ar) सुनवाई क" तार"ख/Date Of Hearing: 15/12/2016 आदेश क" तार"ख /Date Of Order: 11/01/2017

Section 192Section 194CSection 194HSection 194JSection 201Section 201(1)

…pported the order of the Ld. CIT(A). It was submitted that now this issue is covered in favour of the assessee on the basis of various judgments. Reliance was placed on the judgment of Hon’ble Allahabad High Court in the case of Jagaran Prakashan Ltd. v. DCIT 345 ITR 288 and ACIT v. T.V. Today Network Ltd. (ITA No.3943/Del/2006 15th July 2011). Reliance was also placed on the CBDT Circular No.5/2016 dated 29.02.2016 regarding applicability of TDS provisions on payments made by television channels to medial agencies. It was also submitted that in subsequent years TDS returns were processed by the AO wherein no suc…

ITO, New Delhi vs. M/S. Cantabil Retail India Ltd., New Delhi

In the result, C.O. preferred by the assessee is allowed for statistical purpose and the department’s appeal is dismissed as being infructuous

ITA 821/DEL/2012[2009-10 (F.Y. 2008-09)]Status: DisposedITAT Delhi20 Sept 2016

Bench: Shri S.V. Mehrotra : & Ms. Suchitra Kamble :Asstt. Yr: 2009-10 Income-Tax Officer, Vs. Catabil Retail India Ltd., Ward 49(3), New Delhi. B-47, Ist Floor, Lawrence Road Industrial Area, New Delhi. Pan: Aaack 3901 B C.O. No. 88/Del/2013 ( In Ita No. 821/Del/2012) Asstt. Yr: 2009-10 Catabil Retail India Ltd., Vs. Income-Tax Officer, B-47, Ist Floor, Lawrence Road Ward 49(3), New Delhi. Industrial Area, New Delhi. (Appellant) ( Respondent) Department By : Shri Anil Kumar Sharma Sr. Dr Assessee By : Shri Salil Kapoor Adv.

For Appellant: Shri Salil Kapoor AdvFor Respondent: Shri Anil Kumar Sharma Sr. DR
Section 133ASection 194HSection 201

…is satisfied that such person, without good sufficient reasons, has failed to deduct and pay such tax.] 11. Ld. counsel submitted that this proviso has been held to be retrospective in operation in the following cases: - Jagran Prakashan Ltd. Vs. DCIT (TDS) 345 ITR 288 (Alld.) “From the above, it is clear that deductor cannot be treated an assessee in default till it is found that assessee has also failed to pay such tax directly. In the present case, the Income tax authorities had not adverted to the Explanation to Section 191 nor had applied their mind as to whether the assessee has also failed to pay such t…

Haldia Petrochemicals Limited, Kolkata vs. DCIT, Cir-57, Kolkata

In the result, the appeal of the assessee is allowed

ITA 66/KOL/2014[2004-2005]Status: DisposedITAT Kolkata03 Aug 2016AY 2004-2005

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri H. Chakraborty, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 194ISection 197(1)Section 201Section 201(1)Section 271C

…1 ITA No.66/Kol/2014, AY 2004-05 Haldia Petrochemicals Ltd. IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH: KOLKATA [Before Shri N. V. Vasudevan, JM & Shri M. Balaganesh, AM] I.T.A No. 66/Kol/2014 Assessment Year: 2004-05 Haldia Petrochemicals Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AAACH7360R) Circle-57, Kolkata. (Appellant) (Respondent) Date of hearing: 19.07.2016 Date of pronouncement: 03.08.2016 For the Appellant: Shri H. Chakraborty, AR For the Respondent: Shri Sallong Yaden, Addl. CIT ORDER Per Shri M. Balaganesh, AM: This appeal by assessee is arising out of order of CIT(A)-I, Kolkata vi…

DCIT TDS 1(1), Mumbai vs. Emirates, Mumbai

ITA 4982/MUM/2013[2008-09]Status: DisposedITAT Mumbai03 Aug 2016AY 2008-09

Bench: S/Sh.Rajendra & C.N. Prasadआयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./4982 ,4983 & 4984/Mum/2013, अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09, 2009-10 & 2010-11 वष" Dcit (Osd) Tds-1(2), Room No.812, M/S. Emirates, Mittal Chambers, 228, K.G. Mittal, Hospital Bldg. Nariman Point, Ground Floor Vs. Charni Road Mumbai-400 021. Mumbai-400 002. Pan:Aaace 1237 C (अपीलाथ" /Appellant) (""यथ" / Respondent) ""या"ेप/C.O/215 -217/Mum/2014, ""या"ेप ""या"ेप ""या"ेप Arising Out Of Ita/4982-83,4984/Mum/2013 Ay.2008-09, 2009-10 & 2010-11 M/S. Emirates, Nariman Point Vs. Dcit (Osd) Tds-1(2), Mumbai-400 021. Mumbai-400 002. (Cross Objector) (""यथ" / Respondent)

For Appellant: Shri Dhanesh Bafna and Ms. Anusha SinghFor Respondent: Shri Manjunath Swamy-CIT -DR
Section 133ASection 194Section 197Section 201Section 201(1)Section 254(1)

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, , , , मुंबई अिधकरण मुंबई मुंबई “ई” खंडपीठ मुंबई खंडपीठ खंडपीठ खंडपीठ Income-tax Appellate Tribunal -“E”Bench Mumbai सव"ी राजे"",लेखा सद"य एवं सी. एन. "साद,"याियक सद"य Before S/Sh.Rajendra,Accountant Member and C.N. Prasad,Judicial Member आयकर आयकर अपील आयकर आयकर अपील अपील संसंसंसं./I.T.A./4982 ,4983 & 4984/Mum/2013, अपील िनधा"रण िनधा"रण वष" िनधा"रण िनधा"रण वष" वष" /Assessment Years: 2008-09, 2009-10 & 2010-11 वष" DCIT (OSD) TDS-1(2), Room No.812, M/s. Emirates, Mittal Chambers, 228, K.G. Mittal, Hospital Bldg. Nariman Point, Ground Floor Vs.…

Hewlett - Packard India Sales Private Limited, Bangalore vs. ITO, Bangalore

In the result, the appeal is allowed for statistical purposes

ITA 404/BANG/2014[2010-11]Status: DisposedITAT Bangalore29 Jul 2016AY 2010-11

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoassessment Year : 2010-11

For Appellant: S/Shri Sharath Rao & Srinivas Maddury, CAsFor Respondent: Shri Bipin C.N., Jt. CIT(DR)
Section 17(2)(vi)Section 192Section 201Section 250

…in default u/s. 201(1A) of the Act in the light of the judgment of the Hon’ble Apex Court in the case of Hindustan Coca Cola Beverage (P) Ltd. v. CIT, 293 ITR 226 (SC) and the Hon’ble Allahabad High Court judgment in the case of Jagran Prakashan Ltd. v. DCIT, 345 ITR 288 (All). Page 4 of 5 3. The ld. DR, on the other hand, has submitted that the assessee has not filed any evidence in this regard and for this purpose, the matter can be sent to the Assessing Officer for verification. 4. Having carefully examined the orders of the lower authorities, we find that there was shortfall in deduction of taxes at source,…

M/S Ai Champadany Industries Ltd, Kolkata vs. D.C.I.T Cir - 1, Kolkata

In the result, the appeal by the Assessee is allowed for statistical purposes

ITA 1919/KOL/2013[2008-09]Status: DisposedITAT Kolkata27 Jul 2016AY 2008-09

Bench: Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

Section 133(6)Section 143(2)Section 194CSection 40

…1 Assessment Year: 2008-2009 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M.Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1919/KOL/ 2013 Assessment Year: 2008-2009 M/s AI Champdany Industries Ltd ...............................Appellant 25,Princep Street, Kolkata-700 072 [PAN: AACCA4860D] -Vs.- Dy.Commissioner of Income Tax, ......................Respondent Circle-I, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Subhash Agarwal, Advocate., for the assessee Shri SallongYaden, Addl.CIT, Sr. D.R., for the Department Date o…

Martin Burn Ltd, Kolkata vs. I.T.O WD - 4(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1914/KOL/2013[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 12ASection 143(3)Section 40

…ee in default within the meaning of sub-section (1) of section 201 only where the deductee/payee has also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT (TDS) (2012) 345 ITR 288 (All) and by ITAT Kolkata bench in the case of Ramakrishna Vedanta Math v. ITO (2013) 55 SOT 417 (Kol). In the instant case, KPT was not required to pay any tax and in turn the assessee cannot be treated to be in default within the meaning of section 201(1). Accordingly, we are of the view that no disallowance ought to have been made under sectio…

ITO, Bangalore vs. M/S Confident Projects (India) Limited, Bangalore

In the result, appeal filed by the revenue is dismissed

ITA 183/BANG/2014[2012-13]Status: DisposedITAT Bangalore27 May 2016AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri Inturi Rama Raoincome-Tax Officer (Tds), Ward 16(1), Bangalore. … Appellant Vs. M/S.Confident Projects (India) Ltd. No.574, ‘Park House’, 80 Feet Road, 8Th Block, Koramangala, Bangalore. … Respondent Pan:Aaccc7506L

For Appellant: Shri Sunil Kumar Agarwala, JCIT(DR)For Respondent: Ms. Puja Kothari, CA
Section 133ASection 194CSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, BANGALORE BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER and SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Income-tax Officer (TDS), Ward 16(1), Bangalore. … Appellant Vs. M/s.Confident Projects (India) Ltd. No.574, ‘Park House’, 80 feet Road, 8th block, Koramangala, Bangalore. … Respondent PAN:AACCC7506L Appellant by : Shri Sunil Kumar Agarwala, JCIT(DR) Respondent by : Ms. Puja Kothari, CA. Date of hearing : 06/05/2016 Date of pronouncement : 27/05/2016 O R D E R Per INTURI RAMA RAO, AM : This is an appeal filed by the revenue directed against the order of the CIT…