Maharashtra Cricket Association v. DCIT

75 Taxmann.com 114Reported decision2016#10739 most cited

What is Maharashtra Cricket Association v. DCIT authority for?

Orders of the ITAT directing the DCIT to process returns under Section 200A are binding, even for periods prior to June 1, 2015.

10

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2018 to 2018.

Also referred to as

Maharashtra Cricket Association v. DCIT · Section 200A · TDS · processing of returns · ITAT decision · binding order · assessment procedure

Judgments citing Maharashtra Cricket Association v. DCIT

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2110/CHNY/2018[2015-16(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2109/CHNY/2018[2015-16(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2108/CHNY/2018[2015-16(Q2)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2107/CHNY/2018[2015-17(Q1)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2106/CHNY/2018[2014-15(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2105/CHNY/2018[2014-15(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2104/CHNY/2018[2014-15(Q2)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2103/CHNY/2018[2014-15(Q1)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2102/CHNY/2018[2013-17(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2101/CHNY/2018[2013-17(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…आयकर अपील"य अ"धकरण ,’ ए ’ "यायपीठ,चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, CHENNAI "ी जॉज" माथन, "या"यक सद य एवं "ी एस जयरामन, लेखा सद य के सम$ BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16 Shri. Anil Bohra, The Assistant Commissioner of F5, No. 1, New No. 10, Vs. Income Tax, Seethammal Colony, 1st Street, Central Processing Cell-TDS,…

Maharashtra Cricket Association v. DCIT (75 Taxmann.com 114) — Cited in 10 Judgments | BharatTax