Ramkrishna Vedanta Math v. ITO

24 Taxmann.com 29Income Tax Appellate Tribunal2012#4573 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 366,314 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

D.C.I.T., Circle-1, Kolkata vs. M/S. Howrah Mills Company Limited, Howrah

In the result the appeal of the revenue is dismissed

ITA 1894/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…

M/S Mitra Guha Builders (India) Co., Kolkata vs. ITO, Ward-33(3), Kolkata

In the result ITA NO.1594/Kol/2014 is partly allowed for statistical purposes and C

ITA 1558/KOL/2014[2009-2010]Status: DisposedITAT Kolkata31 Jul 2017AY 2009-2010

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am]

For Appellant: Shri J.M.Thard, Advocate
Section 133(6)Section 194CSection 201Section 40

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : KOLKATA [Before Hon’ble Sri N.V.Vasudevan, JM & Shri Waseem Ahmed, AM] I.T.A No. 1558/Kol/2014 Assessment Year : 2009-10 M/s. Mitra Guha Builders (India) Co. -vs.- I.T.O., Ward-33(3) Kolkata Kolkata [PAN : AAFFM 2988 Q] (Appellant) (Respondent) I.T.A. No.1594/Kol/2014 Assessment Year 2010-11 A.C.I.T., Circle-33, -vs- M/s. Mitra Guha Builders Kolkata (India ) Co. Kolkata [PAN : AAFFM 2988 Q] (Appellant) (Respondent) C.O.No.113/Kol/2014 (A/o I.T.A No. 1594/Kol/2014) Assessment Year : 2010-11 M/s. Mitra Guha Builders (India) Co. -vs.- A.C.I.T., Circle-33, K…

Haldia Petrochemicals Limited, Kolkata vs. DCIT, Cir-57, Kolkata

In the result, the appeal of the assessee is allowed

ITA 66/KOL/2014[2004-2005]Status: DisposedITAT Kolkata03 Aug 2016AY 2004-2005

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

For Appellant: Shri H. Chakraborty, ARFor Respondent: Shri Sallong Yaden, Addl. CIT
Section 194ISection 197(1)Section 201Section 201(1)Section 271C

…quently interest u/s 201(1A) of the Act cannot be computed on the assessee. The computation mechanism itself fails in the instant case. 6.4. We find that the Co-ordinate Bench of this tribunal in the case of Ramakrishna Vedanta Math vs ITO reported in (2003) 55 SOT 417 (Kol) wherein it was held that :- 8. The plea is indeed well taken. Learned Counsel is quite right in his submission that, as a result, of the judgement of the Hon’ble Allahabad High Court in Jagran Prakashan Ltd vs DCIT reported in (2012) 21 taxmann.com 489 (All) and in the absence of anything contrary thereto from Hon’ble Jurisdictional High Co…

M/S Ai Champadany Industries Ltd, Kolkata vs. D.C.I.T Cir - 1, Kolkata

In the result, the appeal by the Assessee is allowed for statistical purposes

ITA 1919/KOL/2013[2008-09]Status: DisposedITAT Kolkata27 Jul 2016AY 2008-09

Bench: Shri P.M.Jagtap & Shri S.S. Viswanethra Ravi

Section 133(6)Section 143(2)Section 194CSection 40

…1 Assessment Year: 2008-2009 IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘A’ BENCH, KOLKATA Before Shri P.M.Jagtap, Accountant Member and Shri S.S. Viswanethra Ravi, Judicial Member I.T.A. No. 1919/KOL/ 2013 Assessment Year: 2008-2009 M/s AI Champdany Industries Ltd ...............................Appellant 25,Princep Street, Kolkata-700 072 [PAN: AACCA4860D] -Vs.- Dy.Commissioner of Income Tax, ......................Respondent Circle-I, P-7, Chowringhee Square, Kolkata-700069 Appearances by: Shri Subhash Agarwal, Advocate., for the assessee Shri SallongYaden, Addl.CIT, Sr. D.R., for the Department Date o…

Martin Burn Ltd, Kolkata vs. I.T.O WD - 4(2), Kolkata

In the result, the appeal of the assessee is allowed

ITA 1914/KOL/2013[2007-08]Status: DisposedITAT Kolkata20 Jul 2016AY 2007-08

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi

Section 12ASection 143(3)Section 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…

M/S Abhoy Charan Bakshi, Kolkata vs. ACIT, Cir-27, Haldia

In the result, appeal by the Assessee is treated as allowed for statistical purpose

ITA 1492/KOL/2015[2012-2013]Status: DisposedITAT Kolkata06 Apr 2016AY 2012-2013

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri N.V.Vasudevan, Jm ] S.A.No.08/Kol/2016 (A/O Ita No.1492/Kol/2015) Assessment Year : 2012-13 M/S. Abhoy Charan Bakshi -Vs.- D. C.I.T., Circle-27, Kolkata Haldia [Pan : Aaefm9711E) (Respondent) (Appellant) Assessment Year : 2012-13 M/S. Abhoy Charan Bakshi -Vs.- A. C.I.T., Circle-27, Kolkata Haldia [Pan : Aaefm9711E) (Respondent) (Appellant)

For Appellant: Shri Miraj D.Shah, FCAFor Respondent: Md. Ghyas Uddin, JCIT, Sr.DR
Section 143(3)Section 244ASection 40

…m IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : KOLKATA [Before Hon’ble Shri P.M.Jagtap, AM & Sri N.V.Vasudevan, JM ] S.A.No.08/Kol/2016 (A/o ITA No.1492/Kol/2015) Assessment Year : 2012-13 M/s. Abhoy Charan Bakshi -vs.- D. C.I.T., Circle-27, Kolkata Haldia [PAN : AAEFM9711E) (Respondent) (Appellant) Assessment Year : 2012-13 M/s. Abhoy Charan Bakshi -vs.- A. C.I.T., Circle-27, Kolkata Haldia [PAN : AAEFM9711E) (Respondent) (Appellant) For the Appellant : Shri Miraj D.Shah, FCA For the Respondent : Md. Ghyas Uddin, JCIT, Sr.DR Date of Hearing : 18.03.2016. Date of Pronouncement : 06.04.2016. ORDER Pe…