Lifestyle International (P.) Ltd. v. Assistant Commissioner of Income-tax

141 Taxmann.com 559Reported decision2022#8751 most cited

What is Lifestyle International (P.) Ltd. v. Assistant Commissioner of Income-tax authority for?

Orders passed under section 201(1)/201(1A) of the Income-tax Act are only applicable for financial year 2014-15 onwards and not for any prior financial year, as they are time-barred. Consequently, proceedings flowing from invalid orders are annulled.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2025.

Also referred to as

Lifestyle International Pvt Ltd v ACIT · section 201(1) · section 201(1A) · section 201(3) · time limitation · financial year 2014-15 · assessee in default · TDS · tax deducted at source

Sections most often in play

Section 10(5)Section 192(1)Section 201Section 201(1)Section 201(1A)Section 201(3)Section 133ASection 200

Issues it is cited on

section 192(1)section 10(5)section 201(3)bona fide mistakesection 192survey under section 133asection 200assessee in defaultsection 201(1)section 201tax deducted at sourcesection 20

Judgments citing Lifestyle International (P.) Ltd. v. Assistant Commissioner of Income-tax

State Bank of India, Zonal Office(15875), Pathankot vs. Income Tax Officer (TDS-I), Chandigarh

The appeal is dismissed

ITA 653/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Amritsar vs. Joint Commissioner of India (in-Situ), Ludhiana

The appeal is dismissed

ITA 643/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Samb Branch, Chandigarh vs. Income Tax Officer (TDS-1), Chandigarh

The appeal is dismissed

ITA 626/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. Income Tax Officer (TDS-1), Chandigarh

The appeal is dismissed

ITA 623/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. DCIT/ACIT (TDS), Chandigarh

The appeal is dismissed

ITA 622/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Panchkula vs. DCIT/ACIT-TDS, Chandigarh

The appeal is dismissed

ITA 493/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. DCIT/ACIT-TDS, Chandigarh

The appeal is dismissed

ITA 173/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. ITO (TDS-I), Chandigarh

The appeal is dismissed

ITA 376/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Mar 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Chandigarh vs. ITO (TDS-I), Chandigarh

The appeal is dismissed

ITA 375/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh25 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

…आयकर अपीलीय अिधकरण,च"ीगढ़ "ायपीठ “बी” , च"ीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “B”, CHANDIGARH HEARING THROUGH: PHYSICAL MODE "ी लिलत कुमार, "ाियक सद" एवं "ी कृणव" सहाय, लेखा सद" BEFORE: SHRI. LALIET KUMAR, JM & SHRI. KRINWANT SAHAY, AM आयकर अपील सं./ ITA No. 375 & 376 /Chd/ 2023 िनधा"रण वष" / Assessment Year : 2013-14 & 2014-15 State Bank of India बनाम The ITO (TDS-1) Local Head Office Chandigarh Sector 17B, Chandigarh "ायी लेखा सं./PAN NO: AAACS8577K अपीलाथ"/Appellant ""थ"/Respondent आयकर अपील सं./ ITA No. 173/Chd/ 2024 िनधा"रण वष" / Assessment Year : 2016-17 State Bank of India बनाम The…

State Bank of India, Overseas Branch, 15/54B, Civil Lines, Kanpur vs. Dy. CIT(TDS), Kanpur

ITA 187/LKW/2022[2011-12]Status: DisposedITAT Lucknow09 Jul 2024AY 2011-12

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.186/Lkw/2022 निर्धारण वर्ा / Assessment Year : 2011-12 State Bank Of India Zonal Office, The Mall Road, Kanpur, Up-208001 Tan: Knps02318B . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Tds, Kanpur . . . . . . . प्रत्यर्थी / Respondent & आयकर अपील सं. / Ita No.187/Lkw/2022 निर्धारण वर्ा / Assessment Year : 2011-12 State Bank Of India Overseas Branch, 15/54B, Civil Lines, Kanpur, Up-208001 Tan: Knps01627D . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Tds, Kanpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None For The Assessee Revenue By : Mr Sk Sharma [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 09/07/2024 आदेश / Order Per G. D. Padmahshali, Am; These Twin Appeals Of The Assessee Are Assailed Against The Separate Din & Order No. Itba/Nfac/S/250/2022-23/1045081675(1) & 1045081558(1) Both Dt. 31/08/2022 Orders Passed U/S 250 Of The Income Tax Act [‘The Act’ In Short] By The National Faceless Appeal Centre, Delhi [‘Nfac’ In Short] Confirming The Order Dt. 21/03/2018 Passed U/S 201(1) & 201(1A) Of The Act By The Dy. Commissioner Of Income Tax Circle-51(1), Nagpur [‘Ao’ Hereinafter] Anent To Assessment Year 2011- 12 [‘Ay’ Hereinafter]

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 201Section 201(1)Section 24Section 246A(1)(ha)Section 250

…ancial year anterior thereto. ITAT-Lucknow Page 5 of 6 State Bank of India Vs DCIT(TDS) ITA No.186 & 187/LKW/2022 AY:2011-12 11.1 A similar view can also be traced in the decision of Co-ordinate benches in ‘Life Style International Pvt Ltd. Vs ACIT’ [2022, 141 Taxmann.com 559] & ‘Aero Club Vs DCIT’ [2023, 149 Taxmann.com 339] and Co-ordinate bench in ITA No. 337/NAG/2022 dt. 23/08/2023 and ITA No. 153/NAG/2022 dt. 09/06/2022 wherein the issue of limitation was adjudicated in relation to AY 2009-10 & 2010-11 holding that the order passed u/s 201(1) r.w.s. 201(1A) of the Act is barred by limitation. 12. In view…

State Bank of India, Zonal Office, the Mall Road, Kanpur vs. Dy. CIT(TDS), Kanpur

ITA 186/LKW/2022[2011-12]Status: DisposedITAT Lucknow09 Jul 2024AY 2011-12

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.186/Lkw/2022 निर्धारण वर्ा / Assessment Year : 2011-12 State Bank Of India Zonal Office, The Mall Road, Kanpur, Up-208001 Tan: Knps02318B . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Tds, Kanpur . . . . . . . प्रत्यर्थी / Respondent & आयकर अपील सं. / Ita No.187/Lkw/2022 निर्धारण वर्ा / Assessment Year : 2011-12 State Bank Of India Overseas Branch, 15/54B, Civil Lines, Kanpur, Up-208001 Tan: Knps01627D . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Tds, Kanpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None For The Assessee Revenue By : Mr Sk Sharma [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 09/07/2024 आदेश / Order Per G. D. Padmahshali, Am; These Twin Appeals Of The Assessee Are Assailed Against The Separate Din & Order No. Itba/Nfac/S/250/2022-23/1045081675(1) & 1045081558(1) Both Dt. 31/08/2022 Orders Passed U/S 250 Of The Income Tax Act [‘The Act’ In Short] By The National Faceless Appeal Centre, Delhi [‘Nfac’ In Short] Confirming The Order Dt. 21/03/2018 Passed U/S 201(1) & 201(1A) Of The Act By The Dy. Commissioner Of Income Tax Circle-51(1), Nagpur [‘Ao’ Hereinafter] Anent To Assessment Year 2011- 12 [‘Ay’ Hereinafter]

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 201Section 201(1)Section 24Section 246A(1)(ha)Section 250

…ancial year anterior thereto. ITAT-Lucknow Page 5 of 6 State Bank of India Vs DCIT(TDS) ITA No.186 & 187/LKW/2022 AY:2011-12 11.1 A similar view can also be traced in the decision of Co-ordinate benches in ‘Life Style International Pvt Ltd. Vs ACIT’ [2022, 141 Taxmann.com 559] & ‘Aero Club Vs DCIT’ [2023, 149 Taxmann.com 339] and Co-ordinate bench in ITA No. 337/NAG/2022 dt. 23/08/2023 and ITA No. 153/NAG/2022 dt. 09/06/2022 wherein the issue of limitation was adjudicated in relation to AY 2009-10 & 2010-11 holding that the order passed u/s 201(1) r.w.s. 201(1A) of the Act is barred by limitation. 12. In view…

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS Circel-51(1), Nagpur

The appeal of the assessee stands ALLOWED

ITA 2/NAG/2023[2013-14]Status: DisposedITAT Nagpur22 Apr 2024AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 002/Nag/2023 निर्धारण वषा / Assessment Year : 2013-14 Bank Of India Nagpur Zonal Office, 3Rd Floor, Csd Dept., Kingsway, Nagpur-440001 Pan: Aaacb0472C . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 201Section 201(1)Section 246A(1)(ha)Section 250Section 253(1)(a)

…hall only be made available in relation to financial year 2014-15 and subsequent financial year and not to any year anterior thereto. A similar view can also be traced in the decision of Co-ordinate benches in ‘LifeStyle International Pvt Ltd. Vs ACIT’ [2022, 141 Taxmann.com 559] & ‘Aero Club Vs DCIT’ [2023, 149 Taxmann.com 339]. 12. In view of aforestated discussion, we hold that the order dt. 31/03/2020 passed by the Ld. AO in relation to financial 2012-13 is beyond the time limit stipulated u/c (i) of s/s (3) of section 201 of the Act and is time barred, hence quashed. In the absence of the existence of any v…

Lifestyle International (P.) Ltd. v. Assistant Commissioner of Income-tax (141 Taxmann.com 559) — Cited in 12 Judgments | BharatTax