Sardar Amarjit Singh Kalra v. Pramod Gupta

PADMANABH PIONEER PROMOTERS LLP,MUMBAI vs. INCOME TAX OFFICER 25 3 1 MUMBAI , MUMBAI

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

Bench: Shri Narender Kumar Choudhry & Smt. Renu Jauhriआयकर अपील सं./Ita No. 5848/Mum/2024 (निर्धारण वर्ा / Assessment Year :2018-19) Padmanabh Pioneer V/S. Ito – 25(3)(1), Mumbai Promoters Llp बिधम Kautilya Bhavan, C-41 To C- 4 Buona Casa, Sir P.M. 43, G Block, Bandra Kurla Road, Fort Mumbai- Complex, Bandra (E), 400001 Mumbai-400051 स्थायी लेखा सं./जीआइआर सं./Pan/Gir No: Aanfp9898G Appellant/अपीलधर्थी .. Respondent/प्रनिवधदी

…d that the same should have been done before filing the return of income. This in our view is a procedurals lapse on the part of the assessee and the same cannot be the reason for disallowance. In the case of Sardar Amarjit Singh Kalra v. Pramod Gupta, (2003) 3 SCC 272 where it was held that Procedure has always been viewed as the handmaid of justice and not meant to hamper the cause of justice or sanctify miscarriage of justice. In the given case the assessee has substantiated the fact that the payee M/s. Tata Capital has included the interest as income and has paid taxes on the same and the condition of filing…

AUTOMATIC IT SERVICES PRIVATE LIMITED ,MUMBAI vs. NATIONAL E-ASSESSMENT CENTRE DELHI, DELHI

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

Bench: Shri Br Baskaran & Shri Narender Kumar Choudhryassessment Year: 2018-19

…d that the same should have been done before filing the return of income. This in our view is a procedurals lapse on the part of the assessee and the same cannot be the reason for disallowance. In the case of Sardar Amarjit Singh Kalra v. Pramod Gupta, (2003) 3 SCC 272 where it was held that Procedure has always been viewed as the handmaid of justice and not meant to hamper the cause of justice or sanctify miscarriage of justice. In the given case the assessee has substantiated the fact that the payee M/s. Tata Capital has included the interest as income and has paid taxes on the same and the condition of filing…

UNITED BROTHERS MULTIPLAST LLP (SUCCESSOR TO M/S UNITED BROTHERS),MUMBAI vs. PCIT-17, MUMBAI

In the result, the appeal by the assessee is allowed

Bench: Ms. Padmavathy S.Shri Sandeep Singh Karhailunited Brothers Multiplast Llp (Successor To M/S. United Brothers) 301, Heritage Plazza, A Wing, R.S. Maharaj Marg, Teli Gali, ……………. Appellant Cross Lane, Andheri (E), Mumbai, Maharashtra – 400069 Pan: Aaafu0314K V/S

…in not all circumstances is TDS credit given to the deductee. 10. This Court relies upon the well-settled dictum that procedure is the handmaid of justice, and it cannot be used to hamper the cause of justice Sardar Amarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. Therefore, the revenue's contention that the assessee, instead of claiming the entire TDS amount, ought to have sought a correction of the vendor's mistake, would unnecessarily prolong the entire process of seeking refund based on TDS credit. 11. In light of the aforesaid reasons, the question of law framed is answered against the revenue and the…

HAMPI EXPRESSWAYS PVT LTD,MUMBAI vs. DY COMMISSIONER OF INCOME TAX RANGE-1(1)(2), , MUMBAI

…n not all circumstances is TDS credit given to the deductee. 10. This Court relies upon the well-settled dictum that procedure is the handmaid of justice, and it cannot be used to hamper the cause of justice Sardar Amarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. Therefore, the revenue's contention that the assessee, instead of claiming the entire TDS amount, ought to have sought a correction of the vendor's mistake, would unnecessarily prolong the entire process of seeking refund based on TDS credit.” (Emphasis Supplied) 9.8. In the case before us, the objection of the Revenue is that the Appellant is cl…

CYRUS INVESTMENT P.LTD,MUMBAI vs. ACIT 1(1)(1), MUMBAI

The appeal stands allowed for statistical purposes in terms of our above order

Bench: Shri Saktijit Dey, Jm & Shri Manoj Kumar Aggarwal, Am

…in not all circumstances is TDS credit given to the deductee. 10. This Court relies upon the well-settled dictum that procedure is the handmaid of justice, and it cannot be used to hamper the cause of justice Sardar Amarjit Singh Kalra v. Pramod Gupta, [2003] 3 SCC 272. Therefore, the revenue's contention that the assessee, instead of claiming the entire TDS amount, ought to have sought a correction of the vendor's mistake, would unnecessarily prolong the entire process of seeking refund based on TDS credit. 11. In light of the aforesaid reasons, the question of law framed is answered against the revenue and the…

RELIANCE HYPERMART LTD,MUMBAI vs. ITO 8(1)(2), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma, Am M/S. Reliance Hypermart Ltd., Vs. Ito 8(1)(2) Now Merged With Reliance Mittal Court, Commercial Land & Nariman Point Infrastructure Ltd., Mumbai – 400 020 5Th Floor, Court House Lokmanya Tilak Marg Dhobi Talao Mumbai – 400 002 Pan/Gir No.Aacce0622K Appellant) .. Respondent)

…IN THE INCOME TAX APPELLATE TRIBUNAL “SMC”, BENCH MUMBAI BEFORE SHRI R.C.SHARMA, AM M/s. Reliance Hypermart Ltd., Vs. ITO 8(1)(2) Now Merged with Reliance Mittal Court, Commercial Land and Nariman Point Infrastructure Ltd., Mumbai – 400 020 5th Floor, Court House Lokmanya Tilak Marg Dhobi Talao Mumbai – 400 002 PAN/GIR No.AACCE0622K Appellant) .. Respondent) Assessee by Shri Madhur Agarwal Revenue by Ms. N. Hemalatha Date of Hearing 04/10/2017 Date of Pronouncement 05/10/2017 आदेश / O R D E R PER R.C.SHARMA (A.M): This is an appeal filed by the assessee against the order of CIT(A)- 14, Mumbai dated 22/03/20…