Navine Flourine International Ltd. v. ACIT

14 ITR (Trib) 481Income Tax Appellate Tribunal#19077 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 357,294 Indian tax judgments — from 2022 to 2023.

Issues it is cited on

section 206c(6)section 206c(6a)section 206c(7)section 206csection 206section 44aassessee in defaultsection 201(1)section 201chief commissionersection 44section 20

Judgments citing Navine Flourine International Ltd. v. ACIT

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

In the result, all the appeals of the assessee bearing ITA Nos

ITA 22/JODH/2017[2010-11]Status: DisposedITAT Jodhpur06 Dec 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(6)Section 250(6)

…d on the order of the revenue authorities. The ld. DR invited our attention in appeal order para 7 which is reproduced as below: “7. The appellant has placed reliance on the decision of ITAT Ahemdabad in the case of Navine Flourine International Ltd. v ACIT 14 ITR (Trib) 481 (Ahd) for the contention that where a trader sells scrap he is not liable to collect tax at source as it is not scrap but stock in trade for him. However, special bench of the Hon'ble ITAT, Rajkot in the case of Bharti Auto Products Vs. CIT 157 TTJ 0001 I.T.A. Nos. 20 to 22/Jodh/2017 9 Assessment Years.: 2008-09 to 2010-11 (Rajkot)(SB) ha…

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

In the result, all the appeals of the assessee bearing ITA Nos

ITA 21/JODH/2017[2009-10]Status: DisposedITAT Jodhpur06 Dec 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(6)Section 250(6)

…d on the order of the revenue authorities. The ld. DR invited our attention in appeal order para 7 which is reproduced as below: “7. The appellant has placed reliance on the decision of ITAT Ahemdabad in the case of Navine Flourine International Ltd. v ACIT 14 ITR (Trib) 481 (Ahd) for the contention that where a trader sells scrap he is not liable to collect tax at source as it is not scrap but stock in trade for him. However, special bench of the Hon'ble ITAT, Rajkot in the case of Bharti Auto Products Vs. CIT 157 TTJ 0001 I.T.A. Nos. 20 to 22/Jodh/2017 9 Assessment Years.: 2008-09 to 2010-11 (Rajkot)(SB) ha…

Sh. Mohd. Javed Belim, Jodhpur vs. ACIT (TDS), Jodhpur

In the result, all the appeals of the assessee bearing ITA Nos

ITA 20/JODH/2017[2008-09]Status: DisposedITAT Jodhpur06 Dec 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 206C(6)Section 250(6)

…d on the order of the revenue authorities. The ld. DR invited our attention in appeal order para 7 which is reproduced as below: “7. The appellant has placed reliance on the decision of ITAT Ahemdabad in the case of Navine Flourine International Ltd. v ACIT 14 ITR (Trib) 481 (Ahd) for the contention that where a trader sells scrap he is not liable to collect tax at source as it is not scrap but stock in trade for him. However, special bench of the Hon'ble ITAT, Rajkot in the case of Bharti Auto Products Vs. CIT 157 TTJ 0001 I.T.A. Nos. 20 to 22/Jodh/2017 9 Assessment Years.: 2008-09 to 2010-11 (Rajkot)(SB) ha…

Sh.Ramesh Kumar Mahajan, Jammu vs. Income Tax Officer (TDS), Srinagar

In the result, the appeal bearing ITA No

ITA 147/ASR/2019[2011-12]Status: DisposedITAT Amritsar14 Oct 2022AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 206CSection 250

…s are disposed of. Likewise when an industry sells out scrap it will collect tax at source from buyer. If the purchaser is an industry such scrap becomes raw material for him. Likewise, ITAT Ahmedabad in the case of Navine Fluorine International Ltd. vs. ACIT 14 ITR (Trib) 481 (Ahd) and Rajkot Bench in the case of Nathulal P. Lavti vs. ITO [2012] 65 DTR 133: 143 TTJ 509 (Rajkot)(Trib): 30 CCH 0314 (Rajkot Trib) had held that where a trader sells scrap he is not liable to collect Tax at Source as it is not a scrap for him but stock in trade for him. However special bench in the case of Bharti Auto Products vs. CIT…