SBI v. DCIT, TDS, Kanpur

67 Taxmann.com 81Reported decision2016#12054 most cited
9

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2024.

Sections most often in play

Section 10(5)Section 139Section 192(1)Section 201(1)Section 201(1A)Section 221Section 133ASection 1962

Issues it is cited on

section 192(1)section 10(5)section 221principal officersection 192section 201(1a)section 22childassessee in defaultsection 201(1)section 201section 20

Judgments citing SBI v. DCIT, TDS, Kanpur

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE 77(1), NEW DELHI

In the result, the appeal of the Revenue and the appeals of the

ITA 2318/DEL/2022[2017-18]Status: DisposedITAT Delhi25 Jan 2024AY 2017-18

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14 Assistant Cit, Vs. State Bank Of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,Ii, Sansad Mar, New Delhi-1100

Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant CIT, Vs. State Bank of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,II, Sansad Mar, New Delhi-1100 PAN : AAACS8577K (Appellant) (Respondent) Assessment Year : 2013-14 Assessment Year : 2016-17 Assessment Year : 2017-18 State Bank of India, Vs. Assistant CIT, Corporate Account Group Br. Circle 77(1), 5th Floor, Parsvnath Capital Delhi Tower, Bhai Veer Singh Marg, Gole Market, New Delhi-1100 01…

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE 77(1), NEW DELHI

In the result, the appeal of the Revenue and the appeals of the

ITA 2317/DEL/2022[2016-17]Status: DisposedITAT Delhi25 Jan 2024AY 2016-17

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14 Assistant Cit, Vs. State Bank Of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,Ii, Sansad Mar, New Delhi-1100

Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant CIT, Vs. State Bank of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,II, Sansad Mar, New Delhi-1100 PAN : AAACS8577K (Appellant) (Respondent) Assessment Year : 2013-14 Assessment Year : 2016-17 Assessment Year : 2017-18 State Bank of India, Vs. Assistant CIT, Corporate Account Group Br. Circle 77(1), 5th Floor, Parsvnath Capital Delhi Tower, Bhai Veer Singh Marg, Gole Market, New Delhi-1100 01…

STATE BANK OF INDIA ,NEW DELHI vs. ACIT,CIRCLE -77(1),, DELHI

In the result, the appeal of the Revenue and the appeals of the

ITA 2316/DEL/2022[2013-14]Status: DisposedITAT Delhi25 Jan 2024AY 2013-14

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14 Assistant Cit, Vs. State Bank Of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,Ii, Sansad Mar, New Delhi-1100

Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant CIT, Vs. State Bank of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,II, Sansad Mar, New Delhi-1100 PAN : AAACS8577K (Appellant) (Respondent) Assessment Year : 2013-14 Assessment Year : 2016-17 Assessment Year : 2017-18 State Bank of India, Vs. Assistant CIT, Corporate Account Group Br. Circle 77(1), 5th Floor, Parsvnath Capital Delhi Tower, Bhai Veer Singh Marg, Gole Market, New Delhi-1100 01…

ACIT, DELHI vs. M/S. STATE BANK OF INDIA, NEW DELHI

In the result, the appeal of the Revenue and the appeals of the

ITA 5658/DEL/2016[2013-14 (F.Y.- 2012-13)]Status: DisposedITAT Delhi25 Jan 2024

Bench: Shri G.S. Pannu, Vice- & Shri Challa Nagendra Prasadassessment Year: 2013-14 Assistant Cit, Vs. State Bank Of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,Ii, Sansad Mar, New Delhi-1100

Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘G’ NEW DELHI BEFORE SHRI G.S. PANNU, VICE-PRESIDENT AND SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER Assessment Year: 2013-14 Assistant CIT, Vs. State Bank of India, Circle 77(1), Officer Administrative Deptt. Delhi Local Head Office,II, Sansad Mar, New Delhi-1100 PAN : AAACS8577K (Appellant) (Respondent) Assessment Year : 2013-14 Assessment Year : 2016-17 Assessment Year : 2017-18 State Bank of India, Vs. Assistant CIT, Corporate Account Group Br. Circle 77(1), 5th Floor, Parsvnath Capital Delhi Tower, Bhai Veer Singh Marg, Gole Market, New Delhi-1100 01…

STATE BANK OF INDIA,,AHMEDABAD vs. THE ITO, TDS-3,, AHMEDABAD

In the result, appeals of the assessee are dismissed

ITA 2454/AHD/2017[2013-14]Status: DisposedITAT Ahmedabad18 Nov 2019AY 2013-14
For Appellant: Shri S.N. Divetia, A.RFor Respondent: Shri Mudit Nagpal, Sr. D.R
Section 10(5)Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “B” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year 2013-14 State Bank of India, The ITO, TDS-3, 2nd Floor Zonal Administrative Office, C.N. Vidhyalaya Vs Room No. 4 Najivan Campus, Ambawadi, Trust Building B/H Guj Ahmedabad Vidyapith Off Ashram PAN: AAACS8577K Road, (Appellant) Ahmedabad (Respondent) Revenue by: Shri Mudit Nagpal, Sr. D.R. Assessee by: Shri S.N. Divetia, A.R. Date of hearing : 26-09-2019 Date of pronouncement : 18-11-2019 आदेश/ORDER PER : AMARJIT SINGH, ACCOUNTANT MEMBER:- This a…

STATE BANK OF INDIA,NEW DELHI vs. ACIT, DELHI

In the result, appeal of the assessee is, accordingly, allowed for statistical purpose

ITA 5437/DEL/2016[2013-14]Status: DisposedITAT Delhi09 Jul 2019AY 2013-14

Bench: Shri O.P.Kant & Shri K. Narasimha Chary

For Appellant: Shri Vivek Gupta, AdvocateFor Respondent: Shri N.K. Bansal, Sr. DR
Section 10(5)Section 139Section 201Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G’ NEW DELHI BEFORE SHRI O.P.KANT, ACCOUNTANT MEMBER AND SHRI K. NARASIMHA CHARY, JUDICIAL MEMBER I.T.A. No 5437/Del/2016 Assessment Year: 2013-14 State Bank of India, vs ACIT, Circle-77 (1), 4th floor, 11, Sansad Marg, Laxmi Nagar, New Delhi. Delhi PAN AAACS8577K (Appellant) (Respondent) Appellant by: Shri Vivek Gupta, Advocate Respondent by: Shri N.K. Bansal, Sr. DR Date of hearing: 8/7/2019 Date of order : 9 /7/2019 ORDER PER K. NARASIMHA CHARY, J.M. Aggrieved by the common order dated 29/08/2016 in Appeal No.48/15- 16 passed by the learned Commissioner of In…

SHRI RAJESHKUMAR NAVNITLAL DANI,VADODARA vs. ITO, WARD-4(2)(1),, VADODARA

In the result, all four appeals are dismissed

ITA 2290/AHD/2017[2011-12]Status: DisposedITAT Ahmedabad10 Apr 2019AY 2011-12
For Appellant: Shri Richa Rastogi, Sr. DRFor Respondent: Shri Sunil Jalati, AR
Section 10(5)Section 147Section 148Section 234A

…IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH Before: Shri Rajpal Yadav, Judicial Member And Shri Amarjit Singh, Accountant Member Assessment Year: 2011-12 Shri Rajeshkumar ITO Navnitlal Dani Ward-4(2)(1), C-9, Navyung Society Vs Vadodara Opp. Navyung School (Respondent) New Sama Raod Nr. Ayyappa Temple Vadodara PAN No. ABL PD3 945 P (Appellant) Assessment Year: 2012-13 Shri Pinakin Snehchandra Vs ITO Shah Ward- 4(2)(2) 9, Shantivan Park Soc, Vadodara OP Road B/h Lion’s Hall (Respondent) Vadodara- 390001 PAN No.AEV PS0 745 K (Appellant) Assessment Year: 2010-11 Shri Pinakin Snehchandra Vs ITO S…

STATE BANK OF INDIA HR SECTION ADMIN UNIT BRANCH ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-18(2) TDS C-3(1), BANGALORE

In the result, all the nine appeals of the assessee are dismissed

ITA 1095/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Sept 2018AY 2011-12

Bench: Shri. Jason P. Boaz & Shri. Laliet Kumar1-3. I.T.A Nos.1095 To 1997/Bang/2017 (Assessment Year : 2011-12, 2011-12 & 2013-14) 4.6. I.T.A Nos.1098, 1100 & 1101/Bang/2017 (Assessment Year : 2011-12 To 2013-14) 7-9. I.T.A Nos.1099, 1102 & 1103/Bang/2017 (Assessment Year : 2011-12 To 2013-14) 1-3. State Bank Of India, H R Section, Admin Unit Branch, 1St Floor, Kanaka’S Pride, 13/1, Bull Temple Road, Basavanagudi, Bengaluru 560 004 .. Appellant Pan : Aaacs8577K 4-6. State Bank Of India, Inspection & Audit Department, Branch 58, Corporate Centre, 1St Main Road, Seshadripuram, Bengaluru 560 020 .. Appellant Pan : Blrso0742A 7-9. State Bank Of India, Local Head Office Branch, St. Marks Road, Bengaluru 560 001 .. Appellant V.

For Appellant: NoneFor Respondent: Shri. Siddappaji R. N. Addl. CIT
Section 10(5)Section 20

…ITA.1095 to 1103/Bang/2017 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'A', BENGALURU BEFORE SHRI. JASON P. BOAZ, ACCOUNTANT MEMBER AND SHRI. LALIET KUMAR, JUDICIAL MEMBER 1-3. I.T.A Nos.1095 to 1997/Bang/2017 (Assessment Year : 2011-12, 2011-12 & 2013-14) 4.6. I.T.A Nos.1098, 1100 & 1101/Bang/2017 (Assessment Year : 2011-12 to 2013-14) 7-9. I.T.A Nos.1099, 1102 & 1103/Bang/2017 (Assessment Year : 2011-12 to 2013-14) 1-3. State Bank of India, H R Section, Admin Unit Branch, 1st floor, Kanaka’s Pride, 13/1, Bull Temple Road, Basavanagudi, Bengaluru 560 004 .. Appellant PAN : AAACS8577K 4-6. Stat…

M/S. SYNDICATE BANK,BANGALORE vs. ASST. COMMISSIONER OF INCOME-TAX(TDS), BANGALORE

In the result, the assessee-Bank’s appeals are dismissed

ITA 1398/BANG/2016[2011-12]Status: DisposedITAT Bangalore06 Apr 2017AY 2011-12

Bench: Sis/Shri George George K., Jm & S.Jayaraman, Am

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…at the full fare chargeable to the final destination in India and it was clearly mentioned in Air India website that the value of LTC was chargeable to Income Taxe. the nati 7.4 The Hon’ble ITAT, Lucknow Bench ‘A’ in the case of SBI v.DCIT(TDS) reported in 67 Taxmann.com 81 on identical facts had decided the issue in favour of Revenue. For appreciation of facts, the relevant portion of the findings of the Hon’ble Bench is as follows: 12 I.T.A. Noss.1398 to 1403/Bang/2016 & 1435 to 1477/Bang/2016 “9. On perusal of this section, we are of the view that this provision was introduced in order to motivate the em…

SBI v. DCIT, TDS, Kanpur (67 Taxmann.com 81) — Cited in 9 Judgments | BharatTax