Pradeep Kumar Dhir v. ACIT

107 ITD 118Income Tax Appellate Tribunal2007#16444 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2016 to 2023.

Judgments citing Pradeep Kumar Dhir v. ACIT

Hcl Comnet Ltd., New Delhi vs. DCIT, New Delhi

Appeal is allowed for statistical purpose

ITA 1113/DEL/2017[2012-13]Status: DisposedITAT Delhi10 May 2023AY 2012-13

Bench: Sh. Shamim Yahya & Sh. Anubhav Sharmahcl Comnet Limited Vs. Dcit, 806, Sidharth, Circle-11(1), 96, Nehru Place, Room No. 416, New Delhi C.R.Building, Pan : Aach9667H New Delhi (Appellant) (Respondent)

Section 143(3)Section 254(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER HCL Comnet Limited Vs. DCIT, 806, Sidharth, Circle-11(1), 96, Nehru Place, Room No. 416, New Delhi C.R.Building, PAN : AACH9667H New Delhi (APPELLANT) (RESPONDENT) Appellant by Sh. Ajay Vohra, Sr. Adv. & Shri Arpit Goel, CA Revenue by Sh. Anuj Garg, Sr. DR Date of hearing: 05.04.2023 Date of Pronouncement: 10.05.2023 ORDER PER ANUBHAV SHARMA, JM: The appeal has been filed by the Assessee against order dated 02.12.2016 passed in appeal no. 236/2016-17 for…

Stock Holding Corporation of India Ltd, Mumbai vs. Dy CIT 8 (2) (2), Mumbai

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

ITA 5796/MUM/2019[2011-12]Status: DisposedITAT Mumbai05 Jan 2022AY 2011-12

Bench: Shri Om Prakash Kant & Shri Amarjit Singhassessment Year: 2011-12 M/S Stock Holding Corporation Of Dy. Commissioner Of Income – India Ltd., Tax, Range -8(2)(2), Unit No. 301, 3Rd Floor, Peninsula Room No. 615, Center Point, Opp. Bharat Mata Vs. Aayakar Bhavan, Cinema, Dr. Babasaheb Maharishi Karve Road, Ambedkar Road, Parel, Mumbai - 400020 Mumbai - 400012 Pan: Aabcs1429B (Appellant) (Respondent) Assessee By : Shri Akram Khan (Ar) Revenue By : Shri B K Bagchi (Dr) Date Of Hearing : 11/12/2021 Date Of Pronouncement: 05/01/2022

For Appellant: Shri Akram Khan (AR)For Respondent: Shri B K Bagchi (DR)

Section 143(3)Section 199Section 203A

…ns of section 199 of the Act, as it existed prior to 01/04/2008 lays down that credit for TDS will be allowed in the assessment year in which income is assessable. The Tribunal, Chandigarh Bench (third member ) in the case of Pradeep Kumar Dhir Vs ACIT (2007) 107 ITD 118 held that credit for TDS has to be given in the assessment year for which such income is assessable. The Tribunal laid down that the conditions for getting the benefit of the TDS as per section 199 of the Act are 7 Assessment Year: 2011-12 that (i) the assessee should produce the TDS certificates (ii) show that income subjected to TDS is disclo…

DCIT vs. Sasken Network Engg. Ltd

In the result, appeal by the Revenue is allowed

ITA 547/BANG/2013[2007-08]Status: DisposedITAT Bangalore12 Jul 2021AY 2007-08

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2007-08 The Deputy Commissioner Vs. M/S. Sasken Network Engineering Limited, Of Income Tax, No.139/25, Amarjyothi Layout, Circle - 12(3), 14/3, 4Th Floor, Rastrothana Ring Road, Domlur, Bhavan (Opp. Rbi), Nrupathunga Road, Bengaluru-560071. Bengaluru. Pan : Aaics 4405 Q Appellant Respondent Appellant By : Smt. R. Premi, Jcit(Dr)(Itat), Bengaluru. Respondent By : Shri. C. Narayan, Ca Date Of Hearing : 07.07.2021 Date Of Pronouncement : 12.07.2021 O R D E R Per N.V. Vasudevanthis Is An Appeal By The Revenue Against The Order Dated 30.01.2013 Of Cit(Appeals)-Iii, Bengaluru, Relating To Assessment Year 2007-08. 2. The Facts & Circumstances Under Which The Said Appeal By The Revenue Arises For Consideration Are The Assessee Is A Company Incorporated Under The Companies Act, 1956 & Engaged Inter Alia In The Business Of Installation & Commissioning Services. The Assessee Filed Its Return Of Income ('Rol') Under Section 139(1) Of The Income-Tax Act, 1961 (Act') On October 31, 2007 Declaring Taxable Income Of Rs 3,05,04,940 On Which Taxes Of Rs 1,02,67,963 Were Payable. On Account Of Credit For Taxes Deducted At Source (Tds') Amounting To Rs 1,21,26,857 & Self Assessment Tax Amounting To Rs 1,60,0000 A Page 2 Of 9 Refund Of Rs 34,58,894 Was Claimed. The Rol Was Selected For Scrutiny & The Assessment Was Concluded Vide Assessment Order Under Section 143(3) Of The Act Dated December 17, 2009 Wherein Income Returned By The Assessee In The Rol Was Accepted By The Deputy Commissioner Of Income-Tax, Circle 12(3) (A0).

For Appellant: Smt. R. Premi, JCIT(DR)(ITAT), BengaluruFor Respondent: Shri. C. Narayan, CA

Section 139(1)Section 143(3)Section 154

…ection 199 of the Act as it existed prior to 01.04.2008 clearly lays down that credit for TDS will be given in the Assessment Year for which such income is assessable. The ITAT, Chandigarh Bench (third member) in the case of Pradeep Kumar Dhir Vs. ACIT (2207) 107 ITD 118 (Chandigarh 3rd Member) has laid down the proposition that credit for tax deducted at source under section 199 of the Act has to be given to an assessee for the amounts deducted in the assessment made under the Act in the Assessment Year for which such income is assessable. The Tribunal laid down that the conditions for getting the benefit of TDS…

Sri.A.M.Fazil, Alappuzha vs. The DCIT, Alappuzha

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

ITA 390/COCH/2018[2008-09]Status: DisposedITAT Cochin15 Mar 2019AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri R.Krishnan, CAFor Respondent: Smt.A.S.Bindhu, Sr.DR

Section 143(3)Section 154

…in passing the rectification order u/s 154 of the I.T.Act, the assessee preferred appeal to the first appellate authority. The CIT(A) by following the Third Member order of the Tribunal in ITA No.390/Coch/2018. 3 Sri A.M.Fazil. the case of Pradeep Kumar Dhir (107 ITD 118) held that the assessee cannot get benefit of tax credit since corresponding income was not disclosed in the relevant assessment year. 5. Aggrieved by the order of the CIT(A), the assessee has preferred this appeal before the Tribunal. The learned Counsel for the assessee had submitted that the issue is debatable one and resort to rectification…

Smt. Chetna Jain, Kolkata vs. DCIT, Cen. Cir-XI, Kolkata

In the result, the appeal of the assessee is dismissed

ITA 222/KOL/2014[2005-06]Status: DisposedITAT Kolkata05 Aug 2016AY 2005-06

Bench: Shri P.M. Jagtap

Section 143(1)Section 154Section 255(4)

…assessee, therefore, was entitled to claim credit for the same in AY 2005-06. In support of this contention, he has relied, inter alia, on the Third Member decision of Chandigarh Bench of this ITAT in the case of Shri Pardeep Kumar Dhir –vs.0 ACIT reported in 107 ITD 118. In the said case, the issue referred to Third member under section 255(4) was whether the credit for the tax deducted at source in the previous year is to be allowed in the assessment year relevant to the year in which deduction has been made or in the year in which the income is assessable to tax. It is thus clear that the similar issue as invo…