Smt. Aishwarya Rai Bachchan v. Addl. CIT

158 ITD 987Income Tax Appellate Tribunal#13505 most cited
7

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2018.

Judgments citing Smt. Aishwarya Rai Bachchan v. Addl. CIT

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 34/HYD/2018[2015-16]Status: DisposedITAT Hyderabad11 May 2018AY 2015-16

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…stablish that there was contumacious conduct on the part of the assessee in order to levy penalty u/s 271C of the Act. Learned Counsel for the Assessee placed copy of the order of the ITAT Mumbai Bench in the case of Smt. Aishwarya Rai Bachchan vs. Addl. CIT (158 ITD 987) to submit that in the aforesaid case the plea, that the non-deduction of tax was based upon the advice of the Chartered Accountant, was accepted as sufficient / reasonable cause for failure to deduct tax at source. Assessee also relied upon the decision of the Hon’ble Karnataka High Court in the case of Rajajinagar Cooperative Bank Ltd (page 47…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. T. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 33/HYD/2018[2014-15]Status: DisposedITAT Hyderabad11 May 2018AY 2014-15

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…stablish that there was contumacious conduct on the part of the assessee in order to levy penalty u/s 271C of the Act. Learned Counsel for the Assessee placed copy of the order of the ITAT Mumbai Bench in the case of Smt. Aishwarya Rai Bachchan vs. Addl. CIT (158 ITD 987) to submit that in the aforesaid case the plea, that the non-deduction of tax was based upon the advice of the Chartered Accountant, was accepted as sufficient / reasonable cause for failure to deduct tax at source. Assessee also relied upon the decision of the Hon’ble Karnataka High Court in the case of Rajajinagar Cooperative Bank Ltd (page 47…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 32/HYD/2018[2013-14]Status: DisposedITAT Hyderabad11 May 2018AY 2013-14

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…stablish that there was contumacious conduct on the part of the assessee in order to levy penalty u/s 271C of the Act. Learned Counsel for the Assessee placed copy of the order of the ITAT Mumbai Bench in the case of Smt. Aishwarya Rai Bachchan vs. Addl. CIT (158 ITD 987) to submit that in the aforesaid case the plea, that the non-deduction of tax was based upon the advice of the Chartered Accountant, was accepted as sufficient / reasonable cause for failure to deduct tax at source. Assessee also relied upon the decision of the Hon’ble Karnataka High Court in the case of Rajajinagar Cooperative Bank Ltd (page 47…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 31/HYD/2018[2012-13]Status: DisposedITAT Hyderabad11 May 2018AY 2012-13

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…stablish that there was contumacious conduct on the part of the assessee in order to levy penalty u/s 271C of the Act. Learned Counsel for the Assessee placed copy of the order of the ITAT Mumbai Bench in the case of Smt. Aishwarya Rai Bachchan vs. Addl. CIT (158 ITD 987) to submit that in the aforesaid case the plea, that the non-deduction of tax was based upon the advice of the Chartered Accountant, was accepted as sufficient / reasonable cause for failure to deduct tax at source. Assessee also relied upon the decision of the Hon’ble Karnataka High Court in the case of Rajajinagar Cooperative Bank Ltd (page 47…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 30/HYD/2018[2011-12]Status: DisposedITAT Hyderabad11 May 2018AY 2011-12

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…stablish that there was contumacious conduct on the part of the assessee in order to levy penalty u/s 271C of the Act. Learned Counsel for the Assessee placed copy of the order of the ITAT Mumbai Bench in the case of Smt. Aishwarya Rai Bachchan vs. Addl. CIT (158 ITD 987) to submit that in the aforesaid case the plea, that the non-deduction of tax was based upon the advice of the Chartered Accountant, was accepted as sufficient / reasonable cause for failure to deduct tax at source. Assessee also relied upon the decision of the Hon’ble Karnataka High Court in the case of Rajajinagar Cooperative Bank Ltd (page 47…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 29/HYD/2018[2010-11]Status: DisposedITAT Hyderabad11 May 2018AY 2010-11

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…stablish that there was contumacious conduct on the part of the assessee in order to levy penalty u/s 271C of the Act. Learned Counsel for the Assessee placed copy of the order of the ITAT Mumbai Bench in the case of Smt. Aishwarya Rai Bachchan vs. Addl. CIT (158 ITD 987) to submit that in the aforesaid case the plea, that the non-deduction of tax was based upon the advice of the Chartered Accountant, was accepted as sufficient / reasonable cause for failure to deduct tax at source. Assessee also relied upon the decision of the Hon’ble Karnataka High Court in the case of Rajajinagar Cooperative Bank Ltd (page 47…

Siby Mining and Infrastructure Private Limited, Hyderabad vs. Jt. Commissioner of Income Tax, TDS Range-2, Hyderabad

In the result, appeals filed by the assessee are allowed

ITA 28/HYD/2018[2009-10]Status: DisposedITAT Hyderabad11 May 2018AY 2009-10

Bench: Shri D. Manmohan & Shri Rifaur Rahman

For Appellant: Shri C. SureshFor Respondent: Smt. N. Swapna, DR
Section 154Section 194ASection 201(1)Section 271CSection 273B

…stablish that there was contumacious conduct on the part of the assessee in order to levy penalty u/s 271C of the Act. Learned Counsel for the Assessee placed copy of the order of the ITAT Mumbai Bench in the case of Smt. Aishwarya Rai Bachchan vs. Addl. CIT (158 ITD 987) to submit that in the aforesaid case the plea, that the non-deduction of tax was based upon the advice of the Chartered Accountant, was accepted as sufficient / reasonable cause for failure to deduct tax at source. Assessee also relied upon the decision of the Hon’ble Karnataka High Court in the case of Rajajinagar Cooperative Bank Ltd (page 47…

Smt. Aishwarya Rai Bachchan v. Addl. CIT (158 ITD 987) — Cited in 7 Judgments | BharatTax