Palam Gas Service v. CIT

394 ITR 300Supreme Court of India2017#980 most cited

What is Palam Gas Service v. CIT authority for?

Disallowance under Section 40(a)(ia) for non-deduction of TDS is mandatory, applying even to amounts already paid and not merely 'payable', based on a purposive construction of the provision, irrespective of the timing of payment or liability.

110

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2025.

Also referred to as

Palam Gas Service v. CIT · Section 40(a)(ia) · TDS non-deduction · mandatory disallowance · paid or payable · purposive construction · PAN verification · commission payment · Supreme Court · 394 ITR 300

Also reported as

81 Taxmann.com 43

Sections most often in play

Section 132Section 143(3)Section 153ASection 254Section 40(a)(ia)Section 40A(3)Section 69C

Issues it is cited on

tds on commissioninterest under section 201(1a)section 194hpermanent account numbersection 194jsection 192section 194csection 17section 201(1a)section 201(1)section 40(a)section 40(a)(ia)

Judgments citing Palam Gas Service v. CIT

DCIT, CENTRAL CIRCLE-2(3), MUMBAI, MUMBAI vs. AVINASH CONSTRUCTION, PUNE

In the result, the appeal of the Revenue is allowed

ITA 4245/MUM/2025[2017]Status: DisposedITAT Mumbai02 Dec 2025

Bench: Shri Vikram Singh Yadav & Shri Anikesh Banerjeeassessment Year : 2017-18 Dcit, Central Circle-2(3), Avinash Construction, Room No. 803, 8Th Floor, Abil House 2, Old Cgo Annexe Building, Vs. Ganesh Khind Road, M.K.Road, Range Hill Corner, Mumbai-400020. Pune-411007. Pan : Aaefa6358H (Appellant) (Respondent)

For Appellant: Shri Vijay MehtaFor Respondent: Shri Rajesh Kumar Yadav, CIT-DR
Section 132Section 153ASection 40A(3)Section 69C

…n seized documents as income, the claimed matching expenses remain wholly un-substantiated and thus cannot be allowed by default. 10 13. Further, reliance was placed on the decision of the Hon’ble Supreme Court in the case of Palam Gas Service vs. CIT [2017] 394 ITR 300 (SC). It was submitted that in the instant case, wherein the assessee made payments for services without TDS deduction and also failed to provide PAN or other verification, the disallowance u/s. 40(a)(ia) of the Act is mandatory regardless of whether the amount was paid during the year or remained payable at the close of the year. It was submitte…

M/S. JAGANNATH CONSTRUCTION,RAYAGADA vs. ITO, RAYAGADA WARD, RAYAGADA

In the result, appeal of the assessee stands partly allowed

ITA 147/CTK/2016[2012-13]Status: DisposedITAT Cuttack13 Aug 2024AY 2012-13

Bench: Before Shri George Mathan, Judicial & Manish Agarwal Manish Agarwalassessment Year : 2012-13 M/S.Jagannath Construction, M/S.Jagannath Construction, Vs. Ito, Ito, Rayagada Rayagada Ward, Ward, At/Po: Tikini, Rayagada At/Po: Tikini, Rayagada Rayagada Pan/Gir No. No.Aaifj 0479 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee By : Shri J.M.Pattnaik Asnd Subit Sahu, Advs J.M.Pattnaik Asnd Subit Sahu, Advs Revenue By : Shri S.C.Mohanty S.C.Mohanty, Sr Dr Date Of Hearing : 13/8 8/2024 Date Of Pronouncement : 13/8 /8/2024 O R D E R Per Bench

For Appellant: Shri J.M.Pattnaik asnd Subit Sahu, AdvsFor Respondent: Shri S.C.Mohanty
Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE BEFORE SHRI GEORGE MATHAN, JUDICIAL JUDICIAL MEMBER AND MANISH AGARWAL MANISH AGARWAL, ACCOUNTANT MEMBER , ACCOUNTANT MEMBER Assessment Year : 2012-13 M/s.Jagannath Construction, M/s.Jagannath Construction, Vs. ITO, ITO, Rayagada Rayagada Ward, Ward, At/PO: Tikini, Rayagada At/PO: Tikini, Rayagada Rayagada PAN/GIR No. No.AAIFJ 0479 L (Appellant (Appellant) .. ( Respondent Respondent) Assessee by : Shri J.M.Pattnaik asnd Subit Sahu, Advs J.M.Pattnaik asnd Subit Sahu, Advs…

DEMI REALTORS,HYDERABAD vs. DCIT, CIRCLE-6(1), HYDERABAD

In the result, the appeal of the assessee is partly allowed for statistical purposes on the above terms

ITA 156/HYD/2023[2008-09]Status: DisposedITAT Hyderabad05 Feb 2024AY 2008-09

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Respondent: Ms. T. Vijaya Lakhsmi, CIT-DR
Section 143(3)Section 37(1)Section 40Section 40A(3)Section 40a

…and their names were not listed in the Lok Adalat Award and hence, the disallowances made u/s 40A(3) by the AO have been telescoped while making disallowance u/s 40a(ia) in respect of the same parties and relied on the case law i.e., Palam Gas Service vs CIT, 394 ITR 300 (SC). 15.4. Heard the rival contentions and perused the material on record. We find that the Assessing Officer at page 6 of the order has given the tabulation, thereby indicating the payments that were made by DLF and assessee to the given persons. In the said table, it is mentioned as under: Sl.No. Name Payment made Payment made by the DLF by…

SHRI KAILASH CHANDRA,BARMER vs. ITO,WARD-1, BARMER

In the result, appeal of the assesse is allowed

ITA 119/JODH/2021[2014-15]Status: DisposedITAT Jodhpur22 Sept 2023AY 2014-15
Section 143(3)Section 154Section 194Section 194ISection 40Section 40a

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM ITA Nos. 119/Jodh/2021 (ASSESSMENT YEAR- 2014-15) Shri Kailash Chandra Vs ITO, A-6, Krishi Mandi, Ward-1, Barmer-344001. Barmer. (Appellant) (Respondent) PAN NO. AALPC 4766 A Assessee By Shri Rajendra Jain-Adv. Revenue By Shri S.M. Joshi, JCIT-DR Date of hearing 03/07/2023 Date of Pronouncement 22 /09/2023 O R D E R PER: Dr. S. Seethalakshmi, JM The assessee has filed an appeal against the order of the National Faceless Appeal Centre, Delhi [herein after “NFAC/Ld.CIT(A)”] dated 29.1…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

…IN THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, AM AND SHRI RAHUL CHAUDHARY, JM ITA Nos. 127 to 133/MUM/2023 (Assessment Years 2013-14 to 2019-20) DCIT (OSD) TDS 2(3) Total Energies Marketing India Pvt. Room No. 310, 3 rd Floor, MTNL Ltd. 3rd Floor, the Leela Galleria, Vs. Building, Cumballa Hill, Mumbai 400026 Andhri-Kurla Road, Andheri(E), Mumbai 400059 (Appellant) (Respondent) PAN No. AAACE2175M Assessee by : Shri Ketan Ved, & Shri Abul Kadir Jawadwala, ARs Revenue by : Shri Biswanath Das & Ms. Richa Gulati, DRs Date of hearing: 17.05.2023 Date of pronouncement : 16.…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 161/PAN/2015[2012-13]Status: DisposedITAT Panaji13 Jul 2023AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 160/PAN/2015[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 159/PAN/2015[2010-11]Status: DisposedITAT Panaji13 Jul 2023AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, TDS WARD, BELGAUM., BELGAUM

Appeals are allowed for statistical purposes in above terms

ITA 158/PAN/2015[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT., BAGALKOT

Appeals are allowed for statistical purposes in above terms

ITA 157/PAN/2015[2011-12]Status: DisposedITAT Panaji13 Jul 2023AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. INCOME TAX OFFICER, WARD-1, BAGALKOT., BAGALKOT

Appeals are allowed for statistical purposes in above terms

ITA 155/PAN/2015[2009-10]Status: DisposedITAT Panaji13 Jul 2023AY 2009-10

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 154/PAN/2015[2008-09]Status: DisposedITAT Panaji13 Jul 2023AY 2008-09

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 153/PAN/2015[2006-07]Status: DisposedITAT Panaji13 Jul 2023AY 2006-07

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

RYATAR SAHAKARI SAKKARE KARKHANE NIYAMIT.,HUBLI vs. ASST. COMMISSIONER OF INCOME TAX, CIRCLE-1. BIJAPUR., BIJAPUR

Appeals are allowed for statistical purposes in above terms

ITA 152/PAN/2015[2005-06]Status: DisposedITAT Panaji13 Jul 2023AY 2005-06

Bench: Shri Satbeer Singh Godara & Shri G.D. Padmahshali

For Appellant: -None-For Respondent: Shri N. Shrikanth
Section 143(3)Section 194CSection 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH : PANAJI (THROUGH VIRTUAL HEARING) BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI G.D. PADMAHSHALI, ACCOUNTANT MEMBER Sl. ITA.No. A.Y. Assessee/ Dept./ Order Appealed Proceedings No. Appellant Respondent against CIT(A), u/sec. Belgaum 1. 152/PAN./2015 2005-06 No.498/BGM/2014- Ryatar 2015, dated 18.03.2015 Sahakari Sakkare 2. 153/PAN./2015 2006-07 No.499/BGM/2014- 2015, dated Karkhane The ACIT, u/s. 143(3) 18.03.2015 Niyamit, Circle-1, of the 3. 154/PAN./2015 2008-09 No.495/BGM/2014- Timmapur 2015, dated Mangal Income Tax 18.03.2015 PIN – 587 122 Mudho…

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