Ramkrishna Vedanta Math v. ITO

24 Taxmann.com 29Income Tax Appellate Tribunal2012#4640 most cited

What is Ramkrishna Vedanta Math v. ITO authority for?

Interest under section 201(1A) cannot be levied if the recipient of income has already paid the due taxes. The onus is on the revenue to prove that taxes have not been recovered from the primary liable person.

26

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

Ramkrishna Vedanta Math · section 201(1A) · section 194C · interest on TDS · recipient paid taxes · onus on revenue · assessee in default

Also reported as

55 SOT 417

Sections most often in play

Section 133A(2A)Section 139Section 194CSection 201(1)Section 201(1A)Section 192(1A)Section 194-ISection 194I

Issues it is cited on

section 40a(i)section 210section 194a(1)section 271cinterest under section 201(1a)section 194iprincipal officersection 192section 201(1a)section 21section 194cassessee in default

Judgments citing Ramkrishna Vedanta Math v. ITO

COMMISSIONER OF INCOME TAX -TDS-01 vs. BOSE CORPORATION INDIA PVT. LTD.

The appeal of the assessee is allowed

ITA/261/2025HC Delhi01 Aug 2025

Bench: HON'BLE MR. JUSTICE V. KAMESWAR RAO,HON'BLE MR. JUSTICE VINOD KUMAR

Section 194Section 194CSection 201(1)

…$~8 and 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 261/2025 + ITA 263/2025 COMMISSIONER OF INCOME TAX -TDS-01 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate. versus BOSE CORPORATION INDIA PVT. LTD. .....Respondent Through: Dr. Shashwat Bajpai, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 01.08.2025 CM APPL. 46572/2025 & CM APPL. 46776/2025 (condonation of 35 days) 1. For the reasons state…

COMMISSIONER OF INCOME TAX -TDS-01 vs. BOSE CORPORATION INDIA PVT. LTD.

The appeal of the assessee is allowed

ITA - 261 / 2025HC Delhi01 Aug 2025
Section 194Section 194CSection 201(1)

…$~8 and 10 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 261/2025 + ITA 263/2025 COMMISSIONER OF INCOME TAX -TDS-01 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Anant Mann, JSC & Ms.Aditi Sabharwal, Advocate. versus BOSE CORPORATION INDIA PVT. LTD. .....Respondent Through: Dr. Shashwat Bajpai, Advocate. CORAM: HON'BLE MR. JUSTICE V. KAMESWAR RAO HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 01.08.2025 CM APPL. 46572/2025 & CM APPL. 46776/2025 (condonation of 35 days) 1. For the reasons state…

BOSE CORPORATION INDIA PRIVATE LIMITED,GURUGRAM, HARYANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 73 (1), NEW DELHI , NEW DELHI

ITA 2004/DEL/2024[2016-17]Status: DisposedITAT Delhi05 Dec 2024AY 2016-17

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2003/Del/2024 : Asstt. Year : 2013-14 Ita No. 2004/Del/2024 : Asstt. Year : 2016-17 Bose Corporation India Pvt. Ltd., Vs Acit, 1St Floor, Tower-A, Building No. 10, Circle-73(1), Dlf Cyber City, Dlf Phase-Ii, New Delhi-110092 Gurugram, Haryana-122002 (Appellant) (Respondent) Pan No. Aaacb3260A Assessee By : Dr. Sashwat Bajpai, Adv. Revenue By : Sh. Poojan Rana, Sr. Dr Date Of Hearing: 19.11.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Instant Two Appeals Ita Nos. 2003 & 2004/Del/2024, For Assessment Years 2013-14 & 2016-17, Arise Against The Cit(A)/Nfac, Bengaluru’S Common Orders Dated 29.02.2024 In Din & Order No. Itba/Apl/S/250/2023- 24/1061748591(1) & In Din & Order No. Itba/Apl/S/250/2023-24/1061768679(1), In Proceedings U/S 201(1A) & 201 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Dr. Sashwat Bajpai, AdvFor Respondent: Sh. Poojan Rana, Sr. DR
Section 194Section 194CSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 2003/Del/2024 : Asstt. Year : 2013-14 ITA No. 2004/Del/2024 : Asstt. Year : 2016-17 Bose Corporation India Pvt. Ltd., Vs ACIT, 1st Floor, Tower-A, Building No. 10, Circle-73(1), DLF Cyber City, DLF Phase-II, New Delhi-110092 Gurugram, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AAACB3260A Assessee by : Dr. Sashwat Bajpai, Adv. Revenue by : Sh. Poojan Rana, Sr. DR Date of Hearing: 19.11.2024 Date of Pronouncement: 05.12.2024 ORDER Per Satbeer Singh G…

BOSE CORPORATION INDIA PRIVATE LIMITED,GURUGRAM, HARYANA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 73 (1), NEW DELHI, NEW DELHI

ITA 2003/DEL/2024[2013-14]Status: DisposedITAT Delhi05 Dec 2024AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. M. Balaganeshita No. 2003/Del/2024 : Asstt. Year : 2013-14 Ita No. 2004/Del/2024 : Asstt. Year : 2016-17 Bose Corporation India Pvt. Ltd., Vs Acit, 1St Floor, Tower-A, Building No. 10, Circle-73(1), Dlf Cyber City, Dlf Phase-Ii, New Delhi-110092 Gurugram, Haryana-122002 (Appellant) (Respondent) Pan No. Aaacb3260A Assessee By : Dr. Sashwat Bajpai, Adv. Revenue By : Sh. Poojan Rana, Sr. Dr Date Of Hearing: 19.11.2024 Date Of Pronouncement: 05.12.2024 Order Per Satbeer Singh Godara: These Assessee’S Instant Two Appeals Ita Nos. 2003 & 2004/Del/2024, For Assessment Years 2013-14 & 2016-17, Arise Against The Cit(A)/Nfac, Bengaluru’S Common Orders Dated 29.02.2024 In Din & Order No. Itba/Apl/S/250/2023- 24/1061748591(1) & In Din & Order No. Itba/Apl/S/250/2023-24/1061768679(1), In Proceedings U/S 201(1A) & 201 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Dr. Sashwat Bajpai, AdvFor Respondent: Sh. Poojan Rana, Sr. DR
Section 194Section 194CSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. M. Balaganesh, Accountant Member ITA No. 2003/Del/2024 : Asstt. Year : 2013-14 ITA No. 2004/Del/2024 : Asstt. Year : 2016-17 Bose Corporation India Pvt. Ltd., Vs ACIT, 1st Floor, Tower-A, Building No. 10, Circle-73(1), DLF Cyber City, DLF Phase-II, New Delhi-110092 Gurugram, Haryana-122002 (APPELLANT) (RESPONDENT) PAN No. AAACB3260A Assessee by : Dr. Sashwat Bajpai, Adv. Revenue by : Sh. Poojan Rana, Sr. DR Date of Hearing: 19.11.2024 Date of Pronouncement: 05.12.2024 ORDER Per Satbeer Singh G…

M/S DELL INTERNATIONAL SERVICES INDIA PVT LTD ,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX LTPU , BANGALORE

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

ITA 2846/BANG/2017[2013-14]Status: DisposedITAT Bangalore07 Aug 2023AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 133(6)Section 143(3)Section 144CSection 144C(5)Section 92C(3)

…IT(TP)A No.2846/Bang/2017 M/s. Dell International Services India Pvt. Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “C’’ BENCH: BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER IT(TP)A No.2846/Bang/2017 Assessment Year: 2013-14 M/s. Dell International Services India Pvt. Ltd. 12/1, 12/2A, 13/1A, Divyashree Addl. CIT Gardens LTPU Vs. Challagutta Village, Varthur Hobli Bangalore Bangalore 560 071 PAN NO : AAACH1925Q APPELLANT RESPONDENT Appellant by : Smt. Tanmayee Rajkumar, A.R. Respondent by : Ms. Neera Malhotra, D.R. Date of Hearing : 03.08.2023 Date…

INCOME TAX OFFICER, TDS-1, MUMABI vs. M/S BLUE STAR REALTORS PVT LTD , MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

ITA 715/MUM/2022[2013-14]Status: DisposedITAT Mumbai13 Oct 2022AY 2013-14

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

For Appellant: Mr. Abdul Memon, ARFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 201Section 201(1)Section 271C

…) Haldia Petro Chemicals has relied upon the decisions in the cases of (i) Haldia Petro Chemicals ITA No. 66/Kol/2014, (il) Instruction No. ITA No. 66/Kol/2014, (il) Instruction No. 275/201/95-IT(B) dated IT(B) dated 29.01.1997, (ill) Ramakrishna Vedanta Math 55 SOT 417 (Kol)(2003), 29.01.1997, (ill) Ramakrishna Vedanta Math 55 SOT 417 (Kol)(2003), 29.01.1997, (ill) Ramakrishna Vedanta Math 55 SOT 417 (Kol)(2003), (iv)Allahabad Bank, Aligarh (2014) 46 taxmann.com 200, (v) Bharat Hotels (iv)Allahabad Bank, Aligarh (2014) 46 taxmann.com 200, (v) Bharat Hotels (iv)Allahabad Bank, Aligarh (2014) 46 taxmann.com 200, (…

INCOME TAX OFFICER, TDS-1 THANE , THANE vs. M/S BLUE STAR REALTORS PVT LIMITED, MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

ITA 714/MUM/2022[2014-15]Status: DisposedITAT Mumbai13 Oct 2022AY 2014-15

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

For Appellant: Mr. Abdul Memon, ARFor Respondent: Dr. Mahesh Akhade, CIT-DR
Section 201Section 201(1)Section 271C

…) Haldia Petro Chemicals has relied upon the decisions in the cases of (i) Haldia Petro Chemicals ITA No. 66/Kol/2014, (il) Instruction No. ITA No. 66/Kol/2014, (il) Instruction No. 275/201/95-IT(B) dated IT(B) dated 29.01.1997, (ill) Ramakrishna Vedanta Math 55 SOT 417 (Kol)(2003), 29.01.1997, (ill) Ramakrishna Vedanta Math 55 SOT 417 (Kol)(2003), 29.01.1997, (ill) Ramakrishna Vedanta Math 55 SOT 417 (Kol)(2003), (iv)Allahabad Bank, Aligarh (2014) 46 taxmann.com 200, (v) Bharat Hotels (iv)Allahabad Bank, Aligarh (2014) 46 taxmann.com 200, (v) Bharat Hotels (iv)Allahabad Bank, Aligarh (2014) 46 taxmann.com 200, (…

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER Appeal No. Appellant Respondent Assessment Year M/s. Dell International Services India Pvt. Ltd., Divyashree Gardens, The Income Tax ITA No. No. 12/1, 12/2A & 13/1A, Officer (TDS), 1151/Bang/ 2012-13 Challghatta Village, LTU, 2015 Varthur Hobli, Bangalore. Bangalore – 560 071. PAN: AABCD1741M M/s. Dell International Services India Pvt. Ltd. (for the merged entity Dell India Pvt. Ltd.) The Income Tax ITA No. Divyashree Gardens, Officer (TDS), 1644/Bang/ 2012-13 No. 12/…

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PRIAVTE LIMITED ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD LTU , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1690/BANG/2017[2013-14]Status: DisposedITAT Bangalore31 Jan 2022AY 2013-14

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr
Section 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1689 & 1690/Bang/2017 Assessment Years : 2012-13 & 2013-14 M/s. Robert Bosch Engineering and Business The Income Tax Officer Solutions Pvt. Ltd., (TDS)/(OSD) LTU, Hosur Road, Koramangala, Bangalore. Bangalore. Vs. PAN: AAACR7108R APPELLANT RESPONDENT : Shri Percy Padiwala, Sr. Assessee by Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

ROBERT BOSCH ENGINEERING AND BUSINESS SOLUTIONS PVT LTD ,BANGALORE vs. INCOME TAX OFFICER (TDS) /OSD , BANGALORE

In the result, both the appeals filed by assessee stands allowed for statistical purposes

ITA 1689/BANG/2017[2012-13]Status: DisposedITAT Bangalore31 Jan 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

For Respondent: Shri Percy Padiwala, Sr
Section 201Section 201(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH : BANGALORE BEFORE SHRI. CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA Nos. 1689 & 1690/Bang/2017 Assessment Years : 2012-13 & 2013-14 M/s. Robert Bosch Engineering and Business The Income Tax Officer Solutions Pvt. Ltd., (TDS)/(OSD) LTU, Hosur Road, Koramangala, Bangalore. Bangalore. Vs. PAN: AAACR7108R APPELLANT RESPONDENT : Shri Percy Padiwala, Sr. Assessee by Advocate Revenue by : Shri Sankarganesh K, JCIT (DR) Date of Hearing : 04-01-2022 Date of Pronouncement : 31-01-2022 ORDER PER BEENA PILLAI, JUDICIAL MEMBER Present appeal is…

ADIT(IT)-I,, HYDERABAD vs. M/S KAMINENI HOSPITALS PRIVATE LIMITED,, HYDERABAD

In the result, appeal of the Revenue is allowed for statistical purposes as indicated herein above

ITA 1001/HYD/2013[2012-13]Status: DisposedITAT Hyderabad24 Jun 2020AY 2012-13

Bench: Smt. P. Madhavi Devi & Shri A. Mohan Alankamonyassessment Year: 2012-13 Deputy Commissioner Of Vs. M/S. Kamineni Hospitals Income Tax-1, (International Pvt Ltd., Transaction), L.B. Nagar, Hyderabad. Hyderabad. Pan: Aaack 8356 J (Appellant) (Respondent) Assessee By: Sri A. Srinivas Revenue By: Sri Y.V.S.T. Sai, Cit-Dr Date Of Hearing: 31/01/2020 Date Of Pronouncement: 25/06/2020

For Appellant: Sri A. SrinivasFor Respondent: Sri Y.V.S.T. Sai, CIT-DR
Section 191Section 195Section 201Section 201(1)Section 54

…s and such exercise is unnecessary and futile. (iv) Reliance was placed in the decision of the special bench of the Mumbai Tribunal in the case of Mahendra & Mahendra Ltd vs. DCIT (2009) 313 (AT) 263, Ramakrishna Vedanta Math vs. ITO (Kol.) (2012) reported in 24 Taxmann.com 29, Jagran Prakasan Ltd vs. DCIT (TDS) (2012) reported in 21 Taxmann.com 489 and GE India Technology Cen. (P) Ltd vs. CIT (2010) reported in 193 Taxman 234. 7. From the above, the Ld. CIT (A) came to the conclusion that the assessee is not bound to deduct tax at source as per provisions of section 201(1) of the Act because the vendors / recip…

SHRI JASMINDER SINGH,LUCKNOW vs. DY. COMMISSIONER OF INCOME TAX-IV, LUCKNOW

In the result, the appeal of the assessee stands allowed

ITA 562/LKW/2018[2013-14]Status: DisposedITAT Lucknow22 Feb 2019AY 2013-14

Bench: Shri T. S. Kapoorassessment Year:2013-14

Section 11Section 40

…as also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT (TDS) (2012) 345 ITR 288 (All) and by ITAT Kolkata bench in the case of Ramakrishna Vedanta Math v. ITO (2013) 55 SOT 417 (Kol). In the instant case, KPT was not required to pay any tax and in turn the assessee cannot be treated to be in default within the meaning of section 201(1). Accordingly, we are of the view that no disallowance ought to have been made under section 40(a)(ia) of the Act. But, Ld. Senior DR, Shri Amitava Roy relied on this Tribunal’s order of ‘B…

IDEA CELLULAR LTD, HYD,HYDERABAD vs. ACIT, TDS CIRCLE, WARD-1(1), HYD, HYDERABAD

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1446/HYD/2015[2015-16]Status: DisposedITAT Hyderabad20 Jul 2018AY 2015-16

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1445 & 1446/Hyd/2015 Assessment Years: 2014-15 & 2015-16 Idea Cellular Ltd., Hyderabad. Vs. Asst. Commissioner of Income-tax, TDS Circle, PAN – AACB 2100P Ward - 1(1), Hyderabad. (Appellant) (Respondent) Assessee by : Shri Ronak G. Doshi Revenue by : Shri P. Chandrasekhar Date of hearing : 19-06-2018 Date of pronouncement : 20-07-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: Both these appeals filed by the assessee are directed against the orde…

IDEA CELLULAR LTD, HYD,HYDERABAD vs. ACIT, TDS CIRCLE, WARD-1(1), HYD, HYDERABAD

In the result, both the appeals under consideration are partly allowed for statistical purposes

ITA 1445/HYD/2015[2014-15]Status: DisposedITAT Hyderabad20 Jul 2018AY 2014-15

Bench: Smt. P. Madhavi Devi & Shri S. Rifaur Rahman

For Appellant: Shri Ronak G. DoshiFor Respondent: Shri P. Chandrasekhar
Section 133ASection 191Section 194HSection 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCH “B”, HYDERABAD BEFORE SMT. P. MADHAVI DEVI, JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA Nos. 1445 & 1446/Hyd/2015 Assessment Years: 2014-15 & 2015-16 Idea Cellular Ltd., Hyderabad. Vs. Asst. Commissioner of Income-tax, TDS Circle, PAN – AACB 2100P Ward - 1(1), Hyderabad. (Appellant) (Respondent) Assessee by : Shri Ronak G. Doshi Revenue by : Shri P. Chandrasekhar Date of hearing : 19-06-2018 Date of pronouncement : 20-07-2018 O R D E R PER S. RIFAUR RAHMAN, A.M.: Both these appeals filed by the assessee are directed against the orde…

M/S MCC PTA INDIA CORPN. PVT. LTD.,PURBA MEDINIPUR vs. ACIT, CIR-59, TDS, KOLKATA, KOLKATA

In the result, the appeals filed by the Assessee are allowed

ITA 151/KOL/2016[2011-2012]Status: DisposedITAT Kolkata18 Jul 2018AY 2011-2012
Section 11Section 194Section 194ISection 201(1)

…as also failed to pay such tax directly. This issue has been considered by Hon'ble Allahabad High Court in the case of Jagran Prakashan Ltd. V. DCIT (TDS) (2012) 345 ITR 288 (All) and by ITAT Kolkata bench in the case of Ramakrishna Vedanta Math v. ITO (2013) 55 SOT 417 (Kol). In the instant case, KPT was not required to pay any tax and in turn the assessee cannot be treated to be in default within the meaning of section 201(1). Accordingly, we are of the view that no disallowance ought to have been made under section 40(a)(ia) of the Act. But, Ld. Senior DR, Shri Amitava Roy relied on this Tribunal’s order of ‘B…

M/S PEERLESS HOSPITEX HOSPITAL AND RESERCH CENTRE LTD.,KOLKATA vs. ITO, WD-11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 1107/KOL/2014[2009-2010]Status: DisposedITAT Kolkata11 Jul 2018AY 2009-2010

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/S Peerless Hospitex Hospital & Research Centre Ltd. -Vs- Ito, Ward-11(1), Kolkata [Pan: Aabcp 7225 L ] (Appellant) (Respondent)

For Appellant: Shri S.K. Tulsiyan, Adv. (AR)For Respondent: Shri P. K. Srihari, CIT(DR)
Section 12ASection 143(3)Section 197(1)Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : KOLKATA [Before Hon’ble Shri Aby. T. Varkey, JM & Shri M.Balaganesh, AM ] I.T.A No. 1107/Kol/2014 Assessment Years : 2009-10 M/s Peerless Hospitex Hospital and Research Centre Ltd. -vs- ITO, Ward-11(1), Kolkata [PAN: AABCP 7225 L ] (Appellant) (Respondent) For the Appellant : Shri S.K. Tulsiyan, Adv. (AR) For the Respondent : Shri P. K. Srihari, CIT(DR) Date of Hearing : 04.07.2018 Date of Pronouncement : 11.07.2018 ORDER Per M.Balaganesh, AM 1. This appeal by the Assessee arises out of the order of the Learned Commissioner of Income Tax(Appeals)-XII, Kol…

ITO, WD-8(1), KOLKATA, KOLKATA vs. M/S BATRAM PROPERTIES PVT. LTD., KOLKATA

In the result the appeal by the revenue is treated as allowed for statistical purposes

ITA 983/KOL/2016[2009-2010]Status: DisposedITAT Kolkata01 Dec 2017AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr. Arjun Lal Saini, Am] I.T.A No.983/Kol/2016 Assessment Year : 2009-10 I.T.O., Ward-8(1) -Vs.- M/S. Batram Properties Pvt. Ltd. Kolkata Kolkata [Pan : Aaccb 0291 R] (Respondent) (Appellant) For The Appellant : Shri Soumyajit Dasgupta, Addl.Cit For The Respondent : Shri Soumitra Choudhury, Advocate Date Of Hearing : 28.11.2017. Date Of Pronouncement : 01.12.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri Soumyajit Dasgupta, Addl.CITFor Respondent: Shri Soumitra Choudhury, Advocate
Section 143(3)Section 194(1)Section 194ASection 194A(3)Section 194A(3)(iii)Section 254Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Dr. Arjun Lal Saini, AM] I.T.A No.983/Kol/2016 Assessment Year : 2009-10 I.T.O., Ward-8(1) -vs.- M/s. Batram Properties Pvt. Ltd. Kolkata Kolkata [PAN : AACCB 0291 R] (Respondent) (Appellant) For the Appellant : Shri Soumyajit Dasgupta, Addl.CIT For the Respondent : Shri Soumitra Choudhury, Advocate Date of Hearing : 28.11.2017. Date of Pronouncement : 01.12.2017. ORDER Per N.V.Vasudevan, JM This is an appeal by the Revenue against the order dated 16.03.2016 of C.I.T.(A)-16, Kolkata relating to A.Y.2009-10. 2. T…

HOWRAH MILLS LIMITED,HOWRAH vs. DCIT, CC-XXII, KOLKATA, KOLKATA

In the result the appeal of the revenue is dismissed

ITA 1994/KOL/2014[2010-2011]Status: DisposedITAT Kolkata18 Aug 2017AY 2010-2011

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri M.Balaganesh, Am ] Assessment Year : 2010-11

For Appellant: Shr Rakesh Jain, CAFor Respondent: Shri Sallong Yaden , Addl. CIT
Section 143(3)Section 40

…ITA No.1894/Kol/2014 & 1994/Kol/2014-M/s. Howrah Mills Co.Ltd. A.Y.2010-11 1 IN THE INCOME TAX APPELLATE TRIBUNAL, BENCH ‘A’ KOLKATA [Before Hon’ble Shri N.V.Vasudevan, JM & Shri M.Balaganesh, AM ] Assessment Year : 2010-11 Howrah Mills Company Ltd. -versus- D.C.I.T., Central Circle-XXII, Kolkata Kolkata. (PAN: AAACH 7560 D) (Appellant) (Respondent) Assessment Year : 2010-11 D.C.I.T., Central Circle-XXII, -versus- Howrah Mills Company Ltd. Kolkata Kolkata (PAN: AAACH 7560 D) (Appellant) (Respondent) For the Department: Shri Sallong Yaden , Addl. CIT For the Assessee : Shr Rakesh Jain, CA Date of Hearing : 0…

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