Mumbai 8 Allahabad Bank v. ITO

152 ITD 383Income Tax Appellate Tribunal2015#19332 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2019.

Judgments citing Mumbai 8 Allahabad Bank v. ITO

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

ITA 2815/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2013-14

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

…of the CIT Vs. Ansal Landmark Township Pvt Ltd. reported in 377 ITR 635 wherein held that the amendment was curative in nature and applicable retrospectively w.e.f April 2005. 14.1 The assessee further relied on the order of Allahabad bank Vs. ITO reported in 152 ITD 383 wherein ITAT held that if the payer makes available PAN to the AO, the onus lies on the department first to examine whether such payee has paid tax on such income in its return. After that, the Revenue may proceed against the assessee. 15. The Ld.CIT (A) after considering the submission made by the assessee allow the appeal with the direction t…

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

ITA 2814/AHD/2017[2012-13]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2012-13

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

…of the CIT Vs. Ansal Landmark Township Pvt Ltd. reported in 377 ITR 635 wherein held that the amendment was curative in nature and applicable retrospectively w.e.f April 2005. 14.1 The assessee further relied on the order of Allahabad bank Vs. ITO reported in 152 ITD 383 wherein ITAT held that if the payer makes available PAN to the AO, the onus lies on the department first to examine whether such payee has paid tax on such income in its return. After that, the Revenue may proceed against the assessee. 15. The Ld.CIT (A) after considering the submission made by the assessee allow the appeal with the direction t…

THE DCIT ( INTERNATIONAL TAXATION ),, AHMEDABAD vs. BLACK PEARL SERVICES LIMITED, G.S.E.C. LTD., AHMEDABAD

Appeal of the Revenue is dismissed

ITA 2813/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad27 Mar 2019AY 2011-12

Bench: Shri Waseem Ahmed & Shri Ms Madhumita Royआयकर अपील सं./Ita Nos. 2813-2815/Ahd/2017 "नधा"रण वष"/Asstt. Years: 2011-2012 To 2013-14 The D.C.I.T, Black Pearl Services Limited, (International Taxation), Vs. 2Nd Floor, Gujarat Chamber Of Ahmedabad Commerce Building, ‘’Sangram.’’ Ashram Road, Ahmedabad. Pan: Aaecb1176H

For Appellant: Shri
Section 36Section 40

…of the CIT Vs. Ansal Landmark Township Pvt Ltd. reported in 377 ITR 635 wherein held that the amendment was curative in nature and applicable retrospectively w.e.f April 2005. 14.1 The assessee further relied on the order of Allahabad bank Vs. ITO reported in 152 ITD 383 wherein ITAT held that if the payer makes available PAN to the AO, the onus lies on the department first to examine whether such payee has paid tax on such income in its return. After that, the Revenue may proceed against the assessee. 15. The Ld.CIT (A) after considering the submission made by the assessee allow the appeal with the direction t…

HUNGAMA DIGITAL MEDIA ENTERTAINMENT P.LTD,MUMBAI vs. CIT 59, MUMBAI

In the result, these appeals filed by the assessee stand allowed for statistical

ITA 2494/MUM/2015[2011-12]Status: DisposedITAT Mumbai01 Nov 2017AY 2011-12

Bench: Shri Shamim Yahya, Am & Shri Sandeep Gosain, Jm रोक आवेदन सं./Sa Nos.419 & 420/Mum/2017 (Arising Out Of Ita Nos. 2494 & 2495/Mum/2015) ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment Ito (Osd) (Tds) 1 (1) Pvt. Ltd. Mumbai बनाम/ Sf-B-07, Art Guild House, Vs. Phoenix Market City, Lbs Marg, Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 7289 H (""यथ" / Respondent) (Applicant) : आयकर अपील सं./I.T.A. Nos.2494 & 2495/Mum/2015 ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment Cit(A)- 59 Pvt. Ltd. The Income Tax Department, बनाम/ Sf-B-07, Art Guild House, Aaykar Bhavan, Karve Road, Vs. Phoenix Market City, Lbs Marg, Mumbai-400 020 Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aaacv 7289 H (अपीलाथ" /Appellant) (""यथ" / Respondent) : अपीलाथ" क" ओर से / Appellant By : Shri S. C. Tiwari ""यथ" क" ओर से/Respondent By : Shri M. V. Rajguru

For Appellant: Shri S. C. TiwariFor Respondent: Shri M. V. Rajguru
Section 194Section 194CSection 194JSection 201(1)

…आयकर अपील"य अ"धकरण “एल” "यायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “L” BENCH, MUMBAI BEFORE SHRI SHAMIM YAHYA, AM AND SHRI SANDEEP GOSAIN, JM रोक आवेदन सं./SA Nos.419 & 420/Mum/2017 (Arising out of ITA Nos. 2494 & 2495/Mum/2015) ("नधा"रण वष" / Assessment Years: 2011-12 & 2012-13) Hungama Digital Media Entertainment ITO (OSD) (TDS) 1 (1) Pvt. Ltd. Mumbai बनाम/ SF-B-07, Art Guild House, Vs. Phoenix Market City, LBS Marg, Kurla (W), Mumbai-400 070 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. AAACV 7289 H (""यथ" / Respondent) (Applicant) : आयकर अपील सं./I.T.A. Nos.2494 & 2495/Mum/2015 ("नधा"रण वष" / Assessment…

Mumbai 8 Allahabad Bank v. ITO (152 ITD 383) — Cited in 4 Judgments | BharatTax