Jagran Prakashan Ltd. v. DCIT (

156 TTJ 569Income Tax Appellate Tribunal#19307 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 346,713 Indian tax judgments — from 2017 to 2023.

Judgments citing Jagran Prakashan Ltd. v. DCIT (

Bharat Sanchar Nigam Ltd., New Delhi vs. ACIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 1989/DEL/2017[2008-09]Status: DisposedITAT Delhi20 Feb 2023AY 2008-09

Bench: Shri N. K. Billaiya & Shri Anubhav Sharmabharat Sanchar Nigam Ltd, Vs. Acit, Taxation Section, First Floor, Circle-6(2), Bharat Sanchar Bhawan, New Delhi Janpath, New Delhi-11001 (Appellant) (Respondent) Pan:Aabcb5576G

For Appellant: Sh. Tarandeep Singh, AdvFor Respondent: Sh. Sukesh Kumar Jain, CIT DR
Section 143(3)Section 147Section 194HSection 250Section 40Section 9(1)(vi)Section 9(1)(vii)

…IT A No.258, 259 & 260/Del/2011. In that case, the AO (TDS) had raised demand u/s 201/201(1A) r.w.s. 194H of the LT. Act on the assessee. The ITAT referred to the following observation made by the Co- ordinate Bench in the case of ICICI Bank Limited vs. DCIT, 156 TTJ 569; “...The onus is on the revenue to. demonstrate that the taxes have not been recovered from the person who had the primarily liability to pay tax, and it is only when the primary liability is not discharged that vicarious recovery ' liability can invoked. Once all the details of the persons to whom payments have been made are on record, it is for…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1446/HYD/2015[2015-16]Status: DisposedITAT Hyderabad20 Jul 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…ax liability, the Assessee cannot be treated as an 'assessee-in-default' u/s. 201 rws 194H of the Act. In this regard, the Assessee would like to place reliance on: • Jagran Prakashan Ltd. vs. DCIT (345 ITR 288)(Allahabad HC) • ICICI Bank Ltd. v. DCIT(TDS) (156 TTJ 569) (Lucknow Trib.) • Ramakrishna Vedanta Math vs. Income-tax Officer (24 Taxmann.com 29)(Kol.) AS REGARDS GROUND II & III: TREATING THE ASSESSEE AS AN "ASSESSEE IN DEFAULT" U/S. 201 OF THE ACT FOR NON-DEDUCTION OF TAX U/S. 194H OF THE ACT ON DISCOUNT ALLOWED TO THE PRE-PAID DISTRIBUTORS ("THE DISTRIBUTORS") IN RESPECT OF SUPPLY OF SIM CARD/RECHARG…

Idea Cellular Ltd, Hyd, Hyderabad vs. ACIT, TDS Circle, Ward-1(1), Hyd, Hyderabad

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1445/HYD/2015[2014-15]Status: DisposedITAT Hyderabad20 Jul 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…ax liability, the Assessee cannot be treated as an 'assessee-in-default' u/s. 201 rws 194H of the Act. In this regard, the Assessee would like to place reliance on: • Jagran Prakashan Ltd. vs. DCIT (345 ITR 288)(Allahabad HC) • ICICI Bank Ltd. v. DCIT(TDS) (156 TTJ 569) (Lucknow Trib.) • Ramakrishna Vedanta Math vs. Income-tax Officer (24 Taxmann.com 29)(Kol.) AS REGARDS GROUND II & III: TREATING THE ASSESSEE AS AN "ASSESSEE IN DEFAULT" U/S. 201 OF THE ACT FOR NON-DEDUCTION OF TAX U/S. 194H OF THE ACT ON DISCOUNT ALLOWED TO THE PRE-PAID DISTRIBUTORS ("THE DISTRIBUTORS") IN RESPECT OF SUPPLY OF SIM CARD/RECHARG…

Bharat Sanchar Nigam Ltd., New Delhi vs. Addl. CIT, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 920/DEL/2017[2009-10]Status: DisposedITAT Delhi25 Oct 2017AY 2009-10

Bench: : Shri Amit Shukla & Shri L.P. Sahu

Section 147Section 194HSection 250Section 271(1)(c)Section 40Section 9

…ITA No.258, 259 & 260/Del/2011. In that case, the AO (TDS) had raised demand u/s 201/201(1A) r.w.s. 194H of the I.T. Act on the assessee. The ITAT referred to the following observation made by the Co-ordinate Bench in the case of ICICI Bank Limited vs. DCIT, 156 TTJ 569; “…The onus is on the revenue to demonstrate that the taxes have not been recovered from the person who had the primarily liability to pay tax, and it is only when the primary liability is not discharged that vicarious recovery liability can invoked. Once all the details of the persons to whom payments have been made are on record, it is for the…

Jagran Prakashan Ltd. v. DCIT ( (156 TTJ 569) — Cited in 4 Judgments | BharatTax