Mahavir AGENCY v. Income Tax OFFICER

58 ITD 386Income Tax Appellate Tribunal#26039 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2024.

Sections most often in play

Section 194IASection 200(3)Section 200ASection 201Section 220(2)Section 234ESection 246

Judgments citing Mahavir AGENCY v. Income Tax OFFICER

TECHMOBIA DIGITAL SOLUTIONS PVT. LTD.,NEW DELHI vs. DCIT, CIRCLE-76(1), NEW DELHI

In the result, the appeal of the assessee is allowed

ITA 1853/DEL/2022[2013-14]Status: DisposedITAT Delhi18 Jan 2024AY 2013-14

Bench: Dr. B. R. R. Kumar, Shri Yogesh Kumar Us

For Appellant: Sh. Shailesh Gupta, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 194ISection 200(3)Section 201Section 23Section 234ESection 246

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Shri Yogesh Kumar US, Judicial Member ITA No. 1853/Del/2022 : Asstt. Year: 2013-14 Techmobia Digital Solutions Pvt. Ltd., Vs DCIT, F-26, Connaught Place, Circle-76(1), New Delhi-110001 New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AABCC8565A Assessee by : Sh. Shailesh Gupta, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 02.11.2023 Date of Pronouncement: 18.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of Nationa…

MR. SANDEEP SAMANTHA,MANGALURU vs. THE ADDITIONAL COMMISSIONER OF INCOME TAX CPC - TDS, GHAZIABAD

In the result, appeal of the assessee is partly allowed

ITA 1235/BANG/2019[2016-17]Status: DisposedITAT Bangalore25 Sept 2020AY 2016-17

Bench: Shri A. K. Garodia & Shri George George Kassessment Year : 2016-17 Shri. Sandeep Samantha, Vs. The Additional Commissioner Of D.No.2-1-7/7, Shop No.2, Income-Tax, Manasa Residency, Chilimbi, Urwa, Cpc- Tds, Mangaluru – 575 006. Ghaziabad. Pan : Axlps 5874 J Appellant Respondent Assessee By : Shri. Srinivas Kamath, Ca Revenue By : Dr. Shankar Prasad, Add. Cit (Dr)(Itat), Bengaluru Date Of Hearing : 17.09.2020 Date Of Pronouncement : 25.09.2020 O R D E R Per A. K. Garodia: This Appeal Is Filed By The Assessee & The Same Is Directed Against The Order Of Learned Cit(A), Mangaluru Dated 16.01.2019 For Assessment Year 2016-17 In Respect Of Filing Of Form No.26Q For Quarter No.1 Of The Financial Year 2015-16. The Grounds Raised By The Assessee Are As Under:

For Appellant: Shri. Srinivas Kamath, CAFor Respondent: Dr. Shankar Prasad, Add. CIT (DR)(ITAT), Bengaluru
Section 194ISection 200Section 200(3)Section 234ESection 3

…e is no loss to the revenue; and even if it is taken that there was delay in filing the statement, then it was at best a technical or venial breach, Page 4 of 9 which should be ignored as held in the decisions reported at Mahavir AGENCY vs. Income Tax OFFICER 58 ITD 386 (Ahmadabad), Income Tax Officer vs. Alhusain Constructions (P) ltd. 68 ITD 390 (Mumbai). The object of introducing section 234E to curb a situation where tax was used to be deducted but statement would not be uploaded by the assessees and such inaction on the part of the assessee would deprive the department to give credit to the person in whose a…

MEGHNA GUPTA,FARIDABAD vs. ACIT, CPC- TDS, GHAZIABAD

In the result appeal of the assessee is allowed

ITA 2649/DEL/2018[2014-15]Status: DisposedITAT Delhi01 Oct 2018AY 2014-15

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

For Appellant: Shri Rakesh Gupta, AdvocateFor Respondent: Shri Sujit Kumar, Sr. DR
Section 194Section 194ISection 200ASection 201Section 220Section 220(2)Section 234E

…- INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA No.:-2649/Del/2018 Assessment Year: 2014-15 Meghna Gupta, ACIT, CPC-TDS, H.No. 1441, Sector-14, Ghaziabad Vs. Faridabad (Appellant) (Respondent) Assessee by: Shri Rakesh Gupta, Advocate Shri Somil Agarwal, Advocate Department by : Shri Sujit Kumar, Sr. DR Date of Hearing 03/07/2018 Date of 01/10/2018 pronouncement O R D E R PER AMIT SHUKLA, J.M. The aforesaid appeal has been filed by the assessee against impugned order dated 1.3.2018, passed by Ld. CIT (Appeals), Far…