Kartik Vijaysinh Sonavano v. DCIT

132 Taxmann.com 293High Court2021#3541 most cited

What is Kartik Vijaysinh Sonavano v. DCIT authority for?

The tax department cannot speculate to deny the benefit of tax deducted at source by the employer to the petitioner.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Kartik Vijaysinh Sonavane v. DCIT · tax deducted at source · TDS benefit · employer deduction · 132 Taxmann.com 293 · 117 Taxmann 549 · Section 194-I · Section 205 · Section 199

Also reported as

117 Taxmann 549

Sections most often in play

Section 143(1)Section 205Section 194-ISection 199Section 201Section 200Section 221(1)

Issues it is cited on

recognised provident fundsection 50bsection 43b(f)approved gratuity fundsection 40a(9)section 211wholly and exclusively for businesssection 205section 35dslump salesection 32(1)(ii)domestic company

Judgments citing Kartik Vijaysinh Sonavano v. DCIT

Dy.Commissioner of Income-Tax Circle-1(1), Bilaspur(Cg) vs. South Eastern Coafields Limited, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 204/BIL/2012[2009-10]Status: DisposedITAT Raipur30 Oct 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.201/BIL/2012 (AY : 2009-2010) आयकर अपील सं./ITA No.401/BIL/2014 (AY : 2010-2011) आयकर अपील सं./ITA No.162/BIL/2017 (AY : 2010-2011) आयकर अपील सं./ITA No.115/BIL/2015 (AY : 2011-2012) आयकर अपील सं./ITA No.102/BIL/2017 (AY : 2012-2013) आयकर अपील सं./ITA No.103/BIL/2017 (AY : 2013-2014) आयकर अपील सं./ITA No.204/RPR/2017 (AY : 2014-2015) आयकर अपील सं./ITA No.169/RPR/2018 (AY : 2015-2…

South Eastern Coal Fields Ltd, Bilaspur(Cg) vs. JCIT, Range-1, Bilaspur(Cg)

In the result, all the captioned appeals of the assessee as well as revenue are either allowed, partly allowed for statistical purposes or dismissed, in accordance with our observations herein above

ITA 201/BIL/2012[2009-10]Status: DisposedITAT Raipur30 Oct 2023AY 2009-10

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं./Ita No.201/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.401/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.162/Bil/2017 (Ay : 2010-2011) आयकर अपील सं./Ita No.115/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.102/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.103/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.204/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.169/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.33/Rpr/2019 (Ay : 2016-2017) South Eastern Coal Fields Ltd., Vs Jcit, Range-1, Bilaspur Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) .. (""यथ" / Respondent) & आयकर अपील सं./Ita No.204/Bil/2012 (Ay : 2009-2010) आयकर अपील सं./Ita No.382/Bil/2014 (Ay : 2010-2011) आयकर अपील सं./Ita No.103/Bil/2015 (Ay : 2011-2012) आयकर अपील सं./Ita No.98/Bil/2017 (Ay : 2012-2013) आयकर अपील सं./Ita No.99/Bil/2017 (Ay : 2013-2014) आयकर अपील सं./Ita No.188/Rpr/2017 (Ay : 2014-2015) आयकर अपील सं./Ita No.171/Rpr/2018 (Ay : 2015-2016) आयकर अपील सं./Ita No.54/Rpr/2019 (Ay : 2016-2017) Dcit, Circle-1(1), Bilaspur Vs South Eastern Coal Fields Ltd., Seepat Road, Bilaspur Pan No. :Aadcs 2066 E (अपीलाथ" /Appellant) (""यथ" / Respondent) .. िनधा"रती क" ओर से /Assessee By : Shri Ajit Korde, Advocate, Shri Ankur Goel & Shri Ankit Agrawal, Cas राज"व क" ओर से /Revenue By : Shri Debashish Lahiri, Cit-Dr सुनवाई क" तार"ख / Date Of Hearing : 26/09/2023 घोषणा क" तार"ख/Date Of Pronouncement : 30/10/2023

For Appellant: Shri Ajit Korde, AdvocateFor Respondent: Shri Debashish Lahiri, CIT-DR

…आयकर अपीलीय अिधकरण, रायपुर "यायपीठ, रायपुर IN THE INCOME TAX APPELLATE TRIBUNAL RAIPUR BENCH, RAIPUR "ी र"वश सूद, "याियक सद"य एवं "ी अ"ण खोड़"पया, लेखा सद"य के सम" । BEFORE SHRI RAVISH SOOD, JM & SHRI ARUN KHODPIA, AM आयकर अपील सं./ITA No.201/BIL/2012 (AY : 2009-2010) आयकर अपील सं./ITA No.401/BIL/2014 (AY : 2010-2011) आयकर अपील सं./ITA No.162/BIL/2017 (AY : 2010-2011) आयकर अपील सं./ITA No.115/BIL/2015 (AY : 2011-2012) आयकर अपील सं./ITA No.102/BIL/2017 (AY : 2012-2013) आयकर अपील सं./ITA No.103/BIL/2017 (AY : 2013-2014) आयकर अपील सं./ITA No.204/RPR/2017 (AY : 2014-2015) आयकर अपील सं./ITA No.169/RPR/2018 (AY : 2015-2…

Sanjay Mahadev Khopkar, Thane vs. Assistant Commissioner of Income Tax, Cir.-3(2), Surat

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

ITA 91/SRT/2022[2016-17]Status: DisposedITAT Surat19 Sept 2022AY 2016-17

Bench: Shri Pawan Singh(Physical Hearing) Sanjay Mahadev Khopkar, A.C.I.T., C-102, Sanskar Jyot, Gaon Devi Circle-3(2), Vs. Road, More Tower Dombivilli West Surat. Kalyan, Thakurli Thane, Maharastra-421201. Pan No. Agipk 1744 K Appellant/ Assessee Respondent/ Revenue

Section 143(1)Section 205Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH (SMC), SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER (Physical hearing) Sanjay Mahadev Khopkar, A.C.I.T., C-102, Sanskar Jyot, Gaon Devi Circle-3(2), Vs. Road, More Tower Dombivilli West Surat. Kalyan, Thakurli Thane, Maharastra-421201. PAN No. AGIPK 1744 K Appellant/ assessee Respondent/ revenue Assessee represented by Shri Suresh K Kabra, CA Department represented by Shri Vinod Kumar, Sr.DR Date of hearing 15/09/2022 Date of pronouncement 29/09/2022 Order under Section 254(1) of Income Tax Act PER: PAWAN SINGH, JUDICIAL MEMBER: 1. This appeal by the assessee…

Edelweiss Financail Services Ltd, Mumbai vs. Dy CIT CC-1(1), Mumbai

In the result, appeal of the assessee for A

ITA 1328/MUM/2021[2014-15]Status: DisposedITAT Mumbai25 Aug 2022AY 2014-15
Section 10Section 115JSection 143(3)Section 14ASection 14A(2)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.1197/Mum/2021 (Assessment Year :2013-14) & M/s. Edelweiss Financial Vs. DCIT Central Circle-1(1) R.No.903, 9th Floor Services Limited Edelweiss House, Old CGO Building Annexe Off. CST Road Maharshi Karve Road Kalina, Santacruz East Churchgate, Mumbai – 400 098 Mumbai – 400 020 PAN/GIR No.AAACE1461E (Appellant) .. (Respondent) Assessee by Shri Ravikant Pathak Revenue by Shri Prakash R Mane Date of Hearing 16/08/2022 Date of Pronouncement 25/08/2022 आदेश / O R D E R P…

Edelweiss Financial Services Ltd., Mumbai vs. Dy CIT CC-1(1), Mumbai

In the result, appeal of the assessee for A

ITA 1283/MUM/2021[2012-13]Status: DisposedITAT Mumbai25 Aug 2022AY 2012-13
Section 10Section 115JSection 143(3)Section 14ASection 14A(2)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.1197/Mum/2021 (Assessment Year :2013-14) & M/s. Edelweiss Financial Vs. DCIT Central Circle-1(1) R.No.903, 9th Floor Services Limited Edelweiss House, Old CGO Building Annexe Off. CST Road Maharshi Karve Road Kalina, Santacruz East Churchgate, Mumbai – 400 098 Mumbai – 400 020 PAN/GIR No.AAACE1461E (Appellant) .. (Respondent) Assessee by Shri Ravikant Pathak Revenue by Shri Prakash R Mane Date of Hearing 16/08/2022 Date of Pronouncement 25/08/2022 आदेश / O R D E R P…

Edelweiss Finanacial Services Ltd., Mumbai vs. Dy CIT -CC-1(1), Mumbai

In the result, appeal of the assessee for A

ITA 1197/MUM/2021[2013-14]Status: DisposedITAT Mumbai25 Aug 2022AY 2013-14
Section 10Section 115JSection 143(3)Section 14ASection 14A(2)Section 90

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘E‘ BENCH MUMBAI BEFORE: SHRI AMIT SHUKLA, JUDICIAL MEMBER & SHRI M.BALAGANESH, ACCOUNTANT MEMBER ITA No.1197/Mum/2021 (Assessment Year :2013-14) & M/s. Edelweiss Financial Vs. DCIT Central Circle-1(1) R.No.903, 9th Floor Services Limited Edelweiss House, Old CGO Building Annexe Off. CST Road Maharshi Karve Road Kalina, Santacruz East Churchgate, Mumbai – 400 098 Mumbai – 400 020 PAN/GIR No.AAACE1461E (Appellant) .. (Respondent) Assessee by Shri Ravikant Pathak Revenue by Shri Prakash R Mane Date of Hearing 16/08/2022 Date of Pronouncement 25/08/2022 आदेश / O R D E R P…

Pankaj Rastogi, Jaipur vs. CIT (A) NFAC, Jaipur

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

ITA 4/JPR/2022[2020-21]Status: DisposedITAT Jaipur26 Jul 2022AY 2020-21

Bench: Or At The Time Of Hearing.”

For Appellant: Sh. Sandeep Manik (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 143(1)Section 192Section 199Section 205

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,’SMC’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM deys’k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 04/JP/2022 fu/kZkj.k o"kZ@Assessment Year :2020-21 cuke Pankaj Rastogi CIT(A) NFAC Vs. H-17, Madhuban Colony Tonk Road, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AELPR 1487 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sandeep Manik (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha Ch…

Liladevi Dokania, Surat vs. Income Tax Officer, WD.1(2)(3), Surat

In the result, the appeal of the assessee is allowed

ITA 126/SRT/2021[2019-20]Status: DisposedITAT Surat27 Jun 2022AY 2019-20

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.126/Srt/2021 (िनधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Liladevi Dokania Income Tax Officer Ward- 1(2)(3), Aayakar Bhawan, Plot No.1/2,Mayur House, Beside Vs. Majura Gate, Surat-395001 Milleniumm Market, Ring Road, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abipd 2171 Q (Appellant ) (Respondent)

For Appellant: Shri Suresh K Kabra, C.AFor Respondent: Shri Deependra Kumar, SR-DR
Section 205

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A.L.SAINI, AM आयकरअपीलसं./ITA No.126/SRT/2021 (िनधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Liladevi Dokania Income Tax Officer Ward- 1(2)(3), Aayakar Bhawan, Plot No.1/2,Mayur House, Beside Vs. Majura Gate, Surat-395001 Milleniumm Market, Ring Road, Surat-395002 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ABIPD 2171 Q (Appellant ) (Respondent) Assessee by : Shri Suresh K Kabra, C.A Respondent by : Shri Deependra Kumar, SR-DR सुनवाईकीतारीख/ Date of Hearing : 27/04/2022 घोषणाकीतारीख/Date of Pronouncement : 27/06…

Edelweiss Financial Services Ltd, Mumbai vs. ACIT Cent Cir -1(2), Mumbai

The appeal is allowed

ITA 93/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Jun 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 92 & 93/Mum/2022 (Assessment Years 2016-17 & 2017-18) The ACIT Edelweiss Financial Services Ltd Central Circle 1(2) Edelweiss House, R. No. 906, 9th Floor, Off CST Road, Kalina, Old CGO Bldg, Annex, Vs. Santacruz (West), M.K. Road, Mumbai-400 098 Mumbai- 400 020 (Respondent) (Appellant) PAN No. AAACE1461F The ACIT Edelweiss Securities Ltd Central Circle 4 (1)(1) Edelweiss House, R. No. 604 , 6th Floor, Off CST Road, Kalina, Aykar Bhavan Vs. Santacruz (West), M.K. Road, Mumbai-400 098 M…

Edelweiss Financial Services Ltd, Mumbai vs. ACIT Central Cir-1(2), Mumbai

The appeal is allowed

ITA 92/MUM/2022[2016-17]Status: DisposedITAT Mumbai23 Jun 2022AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 92 & 93/Mum/2022 (Assessment Years 2016-17 & 2017-18) The ACIT Edelweiss Financial Services Ltd Central Circle 1(2) Edelweiss House, R. No. 906, 9th Floor, Off CST Road, Kalina, Old CGO Bldg, Annex, Vs. Santacruz (West), M.K. Road, Mumbai-400 098 Mumbai- 400 020 (Respondent) (Appellant) PAN No. AAACE1461F The ACIT Edelweiss Securities Ltd Central Circle 4 (1)(1) Edelweiss House, R. No. 604 , 6th Floor, Off CST Road, Kalina, Aykar Bhavan Vs. Santacruz (West), M.K. Road, Mumbai-400 098 M…

Eldelweiss Securities Ltd, Mumbai vs. ACIT Circle 4(1) (1), Mumbai

The appeal is allowed

ITA 15/MUM/2022[2017-18]Status: DisposedITAT Mumbai23 Jun 2022AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ravikant Pathak, ARFor Respondent: Shri Amol Kirtane, CIT DR
Section 14A

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA No. 92 & 93/Mum/2022 (Assessment Years 2016-17 & 2017-18) The ACIT Edelweiss Financial Services Ltd Central Circle 1(2) Edelweiss House, R. No. 906, 9th Floor, Off CST Road, Kalina, Old CGO Bldg, Annex, Vs. Santacruz (West), M.K. Road, Mumbai-400 098 Mumbai- 400 020 (Respondent) (Appellant) PAN No. AAACE1461F The ACIT Edelweiss Securities Ltd Central Circle 4 (1)(1) Edelweiss House, R. No. 604 , 6th Floor, Off CST Road, Kalina, Aykar Bhavan Vs. Santacruz (West), M.K. Road, Mumbai-400 098 M…

Girishchandra Keshav Bhatt, Surat vs. Dy. Commissioner of Income Tax, CPC, Bengaluru

In the result, the ground of appeal raised by the assessee is allowed

ITA 232/SRT/2021[2017-18]Status: DisposedITAT Surat06 Jun 2022AY 2017-18

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(1)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 154 & 232/SRT/2021 ASSESSMENT YEAR: 2016-17 & 2017-18 (Hearing in Virtual Court) Girishchandra Keshav Bhatt, Circle 3(1), Surat, 703, Sanskrut B1, NR. Rajhans New Circle 1(3), Vs Cinema, Dumas Road, Piplod, Surat. Surat. PAN: ACFPB0048N Appellant/Assessee Respondent/Revenue Assessee by Shri Suresh K. Kabra, CA Revenue by Shri Abhishek Gautam, Sr.DR 02/06/2022 Date of hearing 06/06/2022 Date of pronouncement Order under Section 254(1) of Income tax Act PER PAWAN SI…

Girishchndra K. Bhatt, Surat vs. Assessing Officer, Cir.3(1) New Cir.1(3), Surat

In the result, the ground of appeal raised by the assessee is allowed

ITA 154/SRT/2021[2016-17]Status: DisposedITAT Surat06 Jun 2022AY 2016-17

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

Section 143(1)Section 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER AND DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER ITA No. 154 & 232/SRT/2021 ASSESSMENT YEAR: 2016-17 & 2017-18 (Hearing in Virtual Court) Girishchandra Keshav Bhatt, Circle 3(1), Surat, 703, Sanskrut B1, NR. Rajhans New Circle 1(3), Vs Cinema, Dumas Road, Piplod, Surat. Surat. PAN: ACFPB0048N Appellant/Assessee Respondent/Revenue Assessee by Shri Suresh K. Kabra, CA Revenue by Shri Abhishek Gautam, Sr.DR 02/06/2022 Date of hearing 06/06/2022 Date of pronouncement Order under Section 254(1) of Income tax Act PER PAWAN SI…