What is Sibia Healthcare Pvt. Ltd. v. DCIT(TDS) authority for?

Fees under Section 234E for default in furnishing TDS statements cannot be levied during the processing of such statements under Section 200A for periods prior to the amendment of Section 200A by Finance Act, 2015.

How many judgments cite Sibia Healthcare Pvt. Ltd. v. DCIT(TDS)?

148 judgments on BharatTax cite Sibia Healthcare Pvt. Ltd. v. DCIT(TDS) (171 TTJ 145), spanning 2017 to 2026.

Which sections of the Income Tax Act does Sibia Healthcare Pvt. Ltd. v. DCIT(TDS) come up under?

It is most often cited in judgments turning on Section 200A, Section 234E.

Sibia Healthcare Pvt. Ltd. v. DCIT(TDS) (171 TTJ 145)

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOME TAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

ITA 47/RPR/2026[2013-14]Status: DisposedITAT Raipur19 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 200Section 206CSection 234E

…129/RPR/2016 and ITA No. 130/RPR/2016, dated 23.06.2016 wherein it was observed by the Tribunal as follows: “A division Bench of this Tribunal in the case of Sibia Healthcare Private Limited Vs. DCIT- ITA No.90/Asr/2015, vide order dated 9th June, 2015 (2015) 171 TTJ 145 (Asr) has decided this issue in favour of the assessee by inter alia holding as follows: 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the report…

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOMETAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

ITA 46/RPR/2026[2013-14]Status: DisposedITAT Raipur19 Feb 2026AY 2013-14

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR

Section 200Section 206CSection 234E

…129/RPR/2016 and ITA No. 130/RPR/2016, dated 23.06.2016 wherein it was observed by the Tribunal as follows: “A division Bench of this Tribunal in the case of Sibia Healthcare Private Limited Vs. DCIT- ITA No.90/Asr/2015, vide order dated 9th June, 2015 (2015) 171 TTJ 145 (Asr) has decided this issue in favour of the assessee by inter alia holding as follows: 4. We have heard the rival contentions, perused the material on record and duly considered facts of the case in the light of the applicable legal position. In addition to his argument on the merits, learned counsel has also invited our attention to the report…

LUXURY LIFESTYLE TRADING INDIA PVT. LTD,MUMBAI vs. DCIT CPC.-CELL -TDS, MUMBAI

ITA 1991/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Aug 2022AY 2014-15

For Appellant: Shri Mukesh B. AdvaniFor Respondent: Shri Mehul Jain

Section 1Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 1991 to 1994/MUM/2021 (Assessment Year: 2014-15) & ITA Nos. 1995 to 1998/MUM/2021 (Assessment Year: 2015-16) Luxury Lifestyle Trading India Private Limited, 202, Neelkanth Building, 98, Marine Drive, Marine Lines, Mumbai - 400002 ……………. Appellant [PAN: AACCL3569N] Vs Deputy Commissioner of Income Tax, Central Processing Cell- TDS, TDS CPC, Aaykar Bhawan, Sector – 3, Vaishali, Ghaziabad, U.P - 201010 …………….. Respondent Appearances For the Appellant/ Assessee : Shri Mukes…

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

ITA 1930/PUN/2019[2015-16]Status: DisposedITAT Pune19 Jul 2022AY 2015-16

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

Section 192Section 198Section 199Section 200Section 200ASection 234Section 234E

…essing TDS returns. In the absence of enabling provisions, levy of fees could not be effected in the course of intimation issued under section 200A of the Act prior to 01.06.2015. The Amritsar Bench of Tribunal in Sibia Healthcare (P) Ltd. Vs. 26. DCIT (2015) 121 DTR 81 (Asr) (Trib) had held that the adjustment in respect of levy of fees under section 234E of the Act was indeed beyond the scope of permissible adjustments contemplated under section 200A of the Act. Such a levy could not be effected in the course of intimation under section 200A of the Act and in the absence of any other provisions enabling the dem…

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

ITA 1929/PUN/2019[2014-15]Status: DisposedITAT Pune19 Jul 2022AY 2014-15

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

Section 192Section 198Section 199Section 200Section 200ASection 234Section 234E

…essing TDS returns. In the absence of enabling provisions, levy of fees could not be effected in the course of intimation issued under section 200A of the Act prior to 01.06.2015. The Amritsar Bench of Tribunal in Sibia Healthcare (P) Ltd. Vs. 26. DCIT (2015) 121 DTR 81 (Asr) (Trib) had held that the adjustment in respect of levy of fees under section 234E of the Act was indeed beyond the scope of permissible adjustments contemplated under section 200A of the Act. Such a levy could not be effected in the course of intimation under section 200A of the Act and in the absence of any other provisions enabling the dem…

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

ITA 1928/PUN/2019[2013-14]Status: DisposedITAT Pune19 Jul 2022AY 2013-14

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

Section 192Section 198Section 199Section 200Section 200ASection 234Section 234E

…essing TDS returns. In the absence of enabling provisions, levy of fees could not be effected in the course of intimation issued under section 200A of the Act prior to 01.06.2015. The Amritsar Bench of Tribunal in Sibia Healthcare (P) Ltd. Vs. 26. DCIT (2015) 121 DTR 81 (Asr) (Trib) had held that the adjustment in respect of levy of fees under section 234E of the Act was indeed beyond the scope of permissible adjustments contemplated under section 200A of the Act. Such a levy could not be effected in the course of intimation under section 200A of the Act and in the absence of any other provisions enabling the dem…