Karamchand Premchand P Ltd. v. CIT

101 ITR 46High Court1975#7609 most cited

What is Karamchand Premchand P Ltd. v. CIT authority for?

Section 234E of the Income Tax Act, 1961, which imposes a fee for default in furnishing TDS statements, is a charging provision and the fee can be levied even without the insertion of clause (c) to section 200A(1) of the Act.

14

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2019 to 2019.

Also referred to as

Karamchand Premchand P Ltd. v. CIT · Section 234E · Section 200A(1) · TDS statement default · late filing fee · charging provision · levy of fee

Judgments citing Karamchand Premchand P Ltd. v. CIT

Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad vs. Mylan Laboratories Limited, Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 12/HYD/2019[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

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

For Respondent: Sh. YVST Sai, D.R
Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

…courts and lower authorities, he relied on the decision of the Apex court in the case of Aluminium Corporation of India, 85 ITR 167 (1972) (SC) and also relied upon the decision of the Hon’ble Gujarat High Court in the case of Karamchand Premchand Pvt. Ltd., 101 ITR 46 (Guj.). He further submitted that goodwill arising on amalgamation is a business of commercial right or of similar nature as referred to in clause (b) to Explanation 3 of section 32(1) and in support of his contention, he placed reliance upon the decision of the coordinate bench of the Tribunal in the case of AP Paper Mills Ltd., 128 TTJ 596 (Hyd.…

Mylan Laboratories Limited, Hyderabad vs. Dy. Commissioner of Income Tax, Circle-16(2), Hyderabad

In the result, appeal of the assessee is partly allowed

ITA 2335/HYD/2018[2014-15]Status: DisposedITAT Hyderabad13 Nov 2019AY 2014-15

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

For Respondent: Sh. YVST Sai, D.R
Section 251Section 28Section 32Section 32(1)Section 37(1)Section 43(1)Section 68

…courts and lower authorities, he relied on the decision of the Apex court in the case of Aluminium Corporation of India, 85 ITR 167 (1972) (SC) and also relied upon the decision of the Hon’ble Gujarat High Court in the case of Karamchand Premchand Pvt. Ltd., 101 ITR 46 (Guj.). He further submitted that goodwill arising on amalgamation is a business of commercial right or of similar nature as referred to in clause (b) to Explanation 3 of section 32(1) and in support of his contention, he placed reliance upon the decision of the coordinate bench of the Tribunal in the case of AP Paper Mills Ltd., 128 TTJ 596 (Hyd.…

Veena Somani, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, both the appeals filed by the assessee for Assessment

ITA 2823/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 154Section 200(1)Section 200ASection 200A(1)(c)Section 234E

…nt appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision ITA Nos. 2822 & 2823/Bang/2018 Page 8 of 17 of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 4.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion of clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the st…

Veena Somani, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

In the result, both the appeals filed by the assessee for Assessment

ITA 2822/BANG/2018[2013-14]Status: DisposedITAT Bangalore04 Jun 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Smt. Suman Lunkar, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 154Section 200(1)Section 200ASection 200A(1)(c)Section 234E

…nt appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision ITA Nos. 2822 & 2823/Bang/2018 Page 8 of 17 of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 4.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion of clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the st…

Smt. Birma Devi, Jaipur vs. Income Tax Officer, Ward-6-2, Jaipur

In the result, appeal of the assessee is allowed in terms indicated

ITA 678/JPR/2018[2013-14]Status: DisposedITAT Jaipur12 Apr 2019AY 2013-14

Bench: The Hearing Of This Appeal.”

For Appellant: Shri S.L. Poddar (Adv)For Respondent: Shri B.K. Gupta (CIT-DR)
Section 139(1)Section 139(4)Section 143(3)Section 2(14)(iii)Section 54B

…te in a gram panchayat is not Uppala Bhatkavatsala in a municipality with the meaning of Rao 12 Taxman 40 Andrapradesh Municipality Act as such land cannot be treated as capital asset. 6 CIT vs. Charan Singh and The decision clearly laid down that Nafe Singh 101 ITR 46 although the land was situate in the (Del) overall jurisdiction of Delhi Municipality but was governed by Gaon Sabha Nagal Dewat having population less than 10000 and hence the same was not an asset. The village was under the Administrative Control of Gaon Sabha Nagal Dewat and hence it was rural agricultural land. The crux of the matter is that…

Dr C Fernandes Co-Operative Credit Society, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1490/BANG/2018[2015-16]Status: DisposedITAT Bangalore17 Jan 2019AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1489/BANG/2018[2015-16]Status: DisposedITAT Bangalore17 Jan 2019AY 2015-16

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1488/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1487/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1486/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1485/BANG/2018[2014-15]Status: DisposedITAT Bangalore17 Jan 2019AY 2014-15

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Circle-12(4), Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1484/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell-TDS, Uttara Kannada

In the result, all nine appeals filed by the assessee for Assessment

ITA 1483/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Dr C Fernandes Co-Operative Credit Society Limited, Uttara Kannada vs. Deputy Commissioner of Income Tax Central Processing Cell-TDS, Uttara Pradesh

In the result, all nine appeals filed by the assessee for Assessment

ITA 1482/BANG/2018[2013-14]Status: DisposedITAT Bangalore17 Jan 2019AY 2013-14

Bench: Shri N. V. Vasudevan & Shri Jason P Boaz

For Appellant: Ms. Pratiksha Pai, CAFor Respondent: Dr. P. V. Pradeep Kumar, Addl. CIT
Section 200ASection 234E

…for condoning the delay in filing the present 9 appeals before the CIT(A). In support of the assessee’s contention, the learned AR placed reliance on the decision of the Hon’ble High Court of Gujarat in the case of Karamchand Premchand P Ltd., Vs. CIT (1975) 101 ITR 46 (Guj.). 5.2.1 Per contra, the learned DR vehemently supported the impugned orders of the CIT(A). On the issue of charge / levy of fee under section 234E of the Act, it was submitted that even without insertion o f clause (c) to section 200A(1) of the Act, it was incumbent on the assessee to pay fees, in case there is a default in furnishing the s…

Karamchand Premchand P Ltd. v. CIT (101 ITR 46) — Cited in 14 Judgments | BharatTax