Naresh Bhavani Shah (HUF) v. CIT

84 Taxmann.com 53High Court2017#8803 most cited
13

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2025.

Also reported as

396 ITR 589

Sections most often in play

Section 143(1)Section 194HSection 194QSection 199Section 37BA

Issues it is cited on

section 199credit for tdstax deducted at sourcesection 19section 234bsection 143(1)prescribedpersontotal incomeinterestindiabusiness

Judgments citing Naresh Bhavani Shah (HUF) v. CIT

PUNIT DEORA TRUST ,MUMBAI vs. ITO, WARD, 25(3)(1), MUMBAI

In the result, the appeal of the assessee is allowed for\nstatistical purposes

ITA 6792/MUM/2024[2019-20]Status: DisposedITAT Mumbai19 Aug 2025AY 2019-20
For Appellant: \nShri S.L. Jain, ARFor Respondent: \nShri Kiran Unavekar, (Sr.DR)
Section 143(1)Section 143(1)(a)Section 161Section 24

…chlumburger Asia\nServices Ltd which deducted TDS in the name of the assessee that it did\nnot follow the procedure laid down in the above Rule and had not\nsubmitted any such declaration. Accordingly, applying the decision in the\ncase of Naresh Bhavani Shah 396 ITR 589(Guj),he rejected the\ngrounds of appeal of the assessee.\n9. Before us, the ld.AR has contented that the rental and\ninterest income and TDS thereon are claimed in the hands of the\nbeneficiaries for which the assessee files application u/s 199 of the Act\nbefore the AO to determine the TDS to be allocated between the\nbeneficiaries. Income of th…

JAI SINGH JADEJA,KOTA vs. ITO-WARD-2(1) KOTA, KOTA

In the result, the appeal filed by the assessee is allowed for statistical

ITA 1169/JPR/2024[2023-24]Status: DisposedITAT Jaipur03 Oct 2024AY 2023-24

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

For Appellant: C. P. ChawlaFor Respondent: Sh. Gautam Singh Choudhary, JCIT
Section 143(1)Section 194HSection 199

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES, “SMC” JAIPUR BEFORE SH. SANDEP GOSAIN, JUDICIAL MEMBER AND DR. M. L. MEENA, ACCOUNTANT MEMBER I.T.A. No. 1169/JPR/2024 Assessment Year: 2023-24 Jai Singh Jadeja, Vs. ITO- Ward-2(1), C-238, M/s Kanhaiya Lal Kota & Co., Bhama Shah Mandi Rajasthan, 324005 [PAN: AFMPJ 5766K] (Respondent) (Appellant Appellant by : C. P. Chawla Respondent by : Sh. Gautam Singh Choudhary, JCIT Date of Hearing : 30.09.2024 Date of Pronouncement : 03.10.2024 ORDER Per Dr. M. L. Meena, AM: The captioned appeal has been filed by the assessee against the order dated 12.07.2024…

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

ITA 125/IND/2023[2018-19]Status: DisposedITAT Indore12 Oct 2023AY 2018-19

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.124 & 125/Ind/2023 (Assessment Years:2017-18 & 2018-19) Million Traders Bhopal Pvt. Ltd. ADIT, CPC G-2/119A, Milestone 100 Bengaluru Vs. Complex, Trilanga Road, Gulmohar Colony Bhopal (Appellant / Assessee) (Revenue) PAN: AAHCM0187G Assessee by S/Shri Sumit Nema, Sr. Adv. With Piyush Parashar & Ms. Peeha Verma, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.08.2023 Date of Pronouncement 12 .10.2023 O R D E R Per…

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

ITA 124/IND/2023[2017-18]Status: DisposedITAT Indore12 Oct 2023AY 2017-18

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

Section 143(1)Section 234B

…आयकर अपील"य अ"धकरण, इंदौर "यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER ITA No.124 & 125/Ind/2023 (Assessment Years:2017-18 & 2018-19) Million Traders Bhopal Pvt. Ltd. ADIT, CPC G-2/119A, Milestone 100 Bengaluru Vs. Complex, Trilanga Road, Gulmohar Colony Bhopal (Appellant / Assessee) (Revenue) PAN: AAHCM0187G Assessee by S/Shri Sumit Nema, Sr. Adv. With Piyush Parashar & Ms. Peeha Verma, ARs Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 30.08.2023 Date of Pronouncement 12 .10.2023 O R D E R Per…

M/S ANANT SINGHANIA HUF,MUMBAI vs. INCOME TAX OFFICER, 17(1)(1), MUMBAI

In the result, the appeal filed by the assessee is allowed

ITA 28/MUM/2023[2018-2019]Status: DisposedITAT Mumbai07 Jun 2023AY 2018-2019

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm M/S. Anant Singhania Huf Income Tax Officer, 17(1)(1) 1St Floor, New Hind House, 3 Mumbai N. M. Marg, Ballard Estate, Vs. Mumbai-400 001

For Appellant: Shri Dharan GandhiFor Respondent: Shri Manoj Kumar Sinha
Section 143(3)Section 194ISection 234BSection 250Section 37BSection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND MS. KAVITHA RAJAGOPAL, JM M/s. Anant Singhania HUF Income Tax Officer, 17(1)(1) 1st Floor, New Hind House, 3 Mumbai N. M. Marg, Ballard Estate, Vs. Mumbai-400 001 PAN/GIR No. AAKHA 0557 L (Appellant) (Respondent) : Assessee by : Shri Dharan Gandhi Revenue by : Shri Manoj Kumar Sinha Date of Hearing : 08.03.2023 Date of Pronouncement : 07.06.2023 O R D E R Per Kavitha Rajagopal, J M: This appeal has been filed by the assessee, challenging the order of the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for s…

ELECON EPC CO. LTD.,(MERGED WITH ELECON ENGINEERING CO. LTD),VALLABH VIDHYANAGAR vs. PR. CIT-2,, VADODARA

In the result, both the appeals field by the Assessee are allowed

ITA 1403/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2013-14
For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri James Kurina, CIT/D.R
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No. 1402 & 1403/Ahd/2018 Assessment Year 2013-14 Elecon Engineering Pr. Commissioner of Co.Ltd., Anand Sojitra Income Tax-2, Road, Vallabh Vs Vaodara Vidyanagar-388120 (Respondent) PAN: AAACE4644D & Elecon EPC Projects Ltd. (Merged with Elecon Engineering Co. Ltd.), Anand Sojitra Road, Vallabh Vidyanagar-388120 PAN: AAACE4644D (Appellant) Appellant by : Shri M.K. Patel, A.R. Respondent by : Shri James Kurina, CIT/D.R. Date of hearing : 07-07-2022 Date…

ELECON ENGINEERING CO. LTD.,,VALLABH VIDHYANAGAR vs. PR. CIT-2,, VADODARA

In the result, both the appeals field by the Assessee are allowed

ITA 1402/AHD/2018[2013-14]Status: DisposedITAT Ahmedabad13 Jul 2022AY 2013-14
For Appellant: Shri M.K. Patel, A.RFor Respondent: Shri James Kurina, CIT/D.R
Section 143(1)Section 143(2)Section 143(3)Section 14ASection 263

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH Before: Ms. Annapurna Gupta, Accountant Member And Shri T.R. Senthil Kumar, Judicial Member ITA No. 1402 & 1403/Ahd/2018 Assessment Year 2013-14 Elecon Engineering Pr. Commissioner of Co.Ltd., Anand Sojitra Income Tax-2, Road, Vallabh Vs Vaodara Vidyanagar-388120 (Respondent) PAN: AAACE4644D & Elecon EPC Projects Ltd. (Merged with Elecon Engineering Co. Ltd.), Anand Sojitra Road, Vallabh Vidyanagar-388120 PAN: AAACE4644D (Appellant) Appellant by : Shri M.K. Patel, A.R. Respondent by : Shri James Kurina, CIT/D.R. Date of hearing : 07-07-2022 Date…

CHIRAG MAHENDRABHAI SHAH,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-4(2)(1),, AHMEDABAD

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 825/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad03 Jun 2022AY 2014-15
For Appellant: Shri Mansih J Shah, A.R. &For Respondent: Shri Alpesh Parmar, Sr. DR
Section 143(1)Section 154Section 234ASection 234B

…ven our careful consideration and perused the material available on record. This issue of the TDS credit is no more res integra, since this issue is been settled by Jurisdictional High Court in the case of Naresh Bhavani Shah (HUF) vs. CIT, reported in (2017) 396 ITR 589 (Guj.). For better understanding, the judgment of the Hon’ble Jurisdictional High Court in the case of Naresh Bhavani Shah (HUF)(supra) is reproduced hereunder: “6. As is well known, Chapter XVIIB of the Act pertains to tax deduction at source. This part contains detailed provisions for collection of tax at source and depositing with the governme…

MIRANT NAVINBHAI PARIKH,VADODARA vs. THE DCIT ,CIRCLE INT.TAXA., VADODARA

In the result, the appeal of the assessee is allowed

ITA 178/AHD/2021[2018-19]Status: DisposedITAT Ahmedabad22 Apr 2022AY 2018-19

Bench: Smt. Annapurna Gupta, Accountnat Member & Shri T.R.Senthil Kumar

For Appellant: Shri Dhinal Shah, ARFor Respondent: Shri Alpesh Parmar, Sr.DR
Section 143(1)Section 154Section 159Section 65

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “ SMC” BENCH, AHMEDABAD BEFORE SMT. ANNAPURNA GUPTA, ACCOUNTNAT MEMBER & SHRI T.R.SENTHIL KUMAR, JUDICIAL MEMBER आयकर अपील सं./ITA No. 178/Ahd/2021 ("नधा"रण वष"/Assessment Year : 2018-19) Mirant Navinbhai Parikh बनाम/ The DCIT 24, Ami Society Circle International Vs. Diwalipura Tax, Old Padra Road Vadodara Baroda – 390 007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAOPP 6660 M .. (अपीलाथ"/Appellant) (""यथ" / Respondent) अपीलाथ" ओर से/ Appellant by : Shri Dhinal Shah, AR ""यथ" क" ओर से/Respondent by: Shri Alpesh Parmar, Sr.D…

DASSAULT SYSTEMES SIMULIA PVT LTD.,CHENNAI vs. DCIT (OSD) CORPORATE RANGE 1, CHENNAI

In the result, both the appeals filed by the assessee are treated as allowed for statistical purposes

ITA 2706/CHNY/2018[2014-15]Status: DisposedITAT Chennai29 Oct 2019AY 2014-15

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2705 & 2706/Chny/2018 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 M/S. Dassault Systems Simulia Pvt. Vs. The Dy./Jt. Commissioner Of Ltd., Income Tax (Osd), No.37 & 38, 10Th Floor, Corporate Range-1, Asv Raman Towers, Chennai. Venkatanarayana Road, T. Nagar, Chennai – 600 017. [Pan: Aaacf 4457B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Shri S.P. Chidambaram, Adv. ""यथ" क" ओर से /Respondent By : Shri A. Sasikumar, Jcit सुनवाई क" तार"ख/Date Of Hearing : 01.08.2019 घोषणा क" तार"ख /Date Of Pronouncement : 29.10.2019 आदेश / O R D E R Per Shri S. Jayaraman: The Assessee Filed These Appeals Against The Consolidated Order Of The Commissioner Of Income Tax (Appeals)-1, Chennai, In Ita No.363 & 510/Cit(A)-1/2017-18 & 2016-17 Dated 27.06.2018 For The Assessment Years (Ays) 2013-14 & 2014-15, Respectively.

For Appellant: Shri S.P. Chidambaram, AdvFor Respondent: Shri A. Sasikumar, JCIT

…आयकर अपीलीय अिधकरण, ‘डी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी धु"ु" आर.एल रे"ी, "ाियक सद" एवं "ी एस जयरामन, लेखा सद" के सम" BEFORE SHRI DUVVURU RL REDDY, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2705 & 2706/Chny/2018 "नधा"रण वष" /Assessment Years: 2013-14 & 2014-15 M/s. Dassault Systems Simulia Pvt. Vs. The Dy./Jt. Commissioner of Ltd., Income Tax (OSD), No.37 & 38, 10th Floor, Corporate Range-1, ASV Raman Towers, Chennai. Venkatanarayana Road, T. Nagar, Chennai – 600 017. [PAN: AAACF 4457B] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क…

DCIT, NEW DELHI vs. M/S. GUPTA & CO. PVT. LTD., NEW DELHI

In the result, both the Revenue’s Appeals stand dismissed and both the Assessee’s Cross Objections stand partly allowed in the aforesaid manner

ITA 730/DEL/2016[2009-10]Status: DisposedITAT Delhi14 Feb 2019AY 2009-10

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Arvind Kumar, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 143(3)Section 153ASection 245C(3)Section 245D(4)Section 254Section 254C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 729 & 730/DEL/2016 A.Yrs. 2008-09 & 2009-10 DCIT, Central Circle-18, VS. M/s Gupta & Co. Pvt. Ltd. NEW DELHI 68, Scindia House, ROOM NO. 102, ARA Centre, Connaught Place, New Delhi-1 E-2, Jhandewalan Extn., (PAN AAACG1978N) New Delhi (APPELLANT) (RESPONDENT) AND CROSS OBJECTION NOS. 150 & 151/DEL/2016 (IN ITA Nos. 729 & 730/DEL/2016) A.Yrs. 2008-09 & 2009-10 M/s Gupta & Co. Pvt. Ltd. VS. DCIT, Central Circle-18, 68, Scindia House, NEW DELHI Connaught Place…

DCIT, NEW DELHI vs. M/S. GUPTA & CO. PVT. LTD., NEW DELHI

In the result, both the Revenue’s Appeals stand dismissed and both the Assessee’s Cross Objections stand partly allowed in the aforesaid manner

ITA 729/DEL/2016[2008-09]Status: DisposedITAT Delhi14 Feb 2019AY 2008-09

Bench: Shri H.S. Sidhu & Shri L.P. Sahu

For Appellant: Sh. Arvind Kumar, AdvFor Respondent: Smt. Sulekha Verma, CIT(DR)
Section 143(3)Section 153ASection 245C(3)Section 245D(4)Section 254Section 254C(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH "F”, NEW DELHI BEFORE SHRI H.S. SIDHU, JUDICIAL MEMBER AND SHRI L.P. SAHU, ACCOUNTANT MEMBER ITA Nos. 729 & 730/DEL/2016 A.Yrs. 2008-09 & 2009-10 DCIT, Central Circle-18, VS. M/s Gupta & Co. Pvt. Ltd. NEW DELHI 68, Scindia House, ROOM NO. 102, ARA Centre, Connaught Place, New Delhi-1 E-2, Jhandewalan Extn., (PAN AAACG1978N) New Delhi (APPELLANT) (RESPONDENT) AND CROSS OBJECTION NOS. 150 & 151/DEL/2016 (IN ITA Nos. 729 & 730/DEL/2016) A.Yrs. 2008-09 & 2009-10 M/s Gupta & Co. Pvt. Ltd. VS. DCIT, Central Circle-18, 68, Scindia House, NEW DELHI Connaught Place…

ESTATE OF LATE SHRI VRAJLAL CHANDULAL MEHTA,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-3(2), MUMBAI

In the result, the appeal of the assessee is treated as allowed

ITA 4252/MUM/2017[2007-08]Status: DisposedITAT Mumbai29 Aug 2018AY 2007-08

Bench: Shri B.R. Baskaran (Am)& Shri Pawan Singh (Jm)

Section 132(4)Section 148

…nue should not take advantage of an assessee’s ignorance to collect more tax out of him than is legitimately due from him. The Ld A.R also placed reliance on the decision rendered by Hon’ble Gujarat High Court in the case of Naresh Bhavani Shah (HUF) vs. CIT (396 ITR 589), wherein it is held that there was no dearth of power with the department to grant credit of tax deducted at source in a genuine case. 60. The Ld D.R, on the contrary, submitted that there is no provision under the Act to give credit for the tax paid in AY 2012-13 in AY 2007-08. 61. This ground of the assessee pertains to the returns of income…