Sonalac Paint & Coating Ltd. v. DCIT

176 DTR 83Reported decision2018#15110 most cited
6

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2019 to 2023.

Issues it is cited on

section 200asection 234etax deducted at sourcesalaryopportunity of being heardindianfac

Judgments citing Sonalac Paint & Coating Ltd. v. DCIT

Ee Res Division Rajnandgaon, Rajnandgaon vs. Deputy Commissioner of Income Tax, CPC, TDS, Ghaziabad

In the result, appeals of the assessee are allowed in terms of our aforesaid observations

ITA 257/RPR/2022[2014-15]Status: DisposedITAT Raipur08 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: None (written submission)
Section 200ASection 234E

…of the period of tax deduction prior to 01.06.2015 was liable to be “set aside‟. The aforesaid judgment of the Hon’ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paint & Coating Ltd. Vs. DCIT, (2018) 176 DTR 83 (Chd), wherein it was observed as under: "In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 0…

Ee Res Division Rajnandgaon, Rajnandgaon vs. Deputy Commissioner of Income Tax, CPC, TDS, Ghaziabad

In the result, appeals of the assessee are allowed in terms of our aforesaid observations

ITA 256/RPR/2022[2014-15]Status: DisposedITAT Raipur08 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: None (written submission)
Section 200ASection 234E

…of the period of tax deduction prior to 01.06.2015 was liable to be “set aside‟. The aforesaid judgment of the Hon’ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paint & Coating Ltd. Vs. DCIT, (2018) 176 DTR 83 (Chd), wherein it was observed as under: "In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 0…

Ee Res Division Rajnandgaon, Rajnandgaon vs. Deputy Commissioner of Income Tax, CPC, TDS, Ghaziabad

In the result, appeals of the assessee are allowed in terms of our aforesaid observations

ITA 255/RPR/2022[2014-15]Status: DisposedITAT Raipur08 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: None (written submission)
Section 200ASection 234E

…of the period of tax deduction prior to 01.06.2015 was liable to be “set aside‟. The aforesaid judgment of the Hon’ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paint & Coating Ltd. Vs. DCIT, (2018) 176 DTR 83 (Chd), wherein it was observed as under: "In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 0…

Sila Projects Management Services Pvt. Ltd., Mumbai vs. ACIT(Tdc)-CPC, Ghaziabad

In the result, the appeal filed by the assessee is hereby ordered to be allowed

ITA 1547/MUM/2019[2014-15]Status: DisposedITAT Mumbai19 Dec 2019AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Amarjit Singh, Jm आयकर अपील सं/ I.T. A Nos.1547, 1548, 1549, 1551 & 1552/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2014-15) Sila Projects Management बिधम/ Acit(Tds)-Cpc, Services Pvt. Ltd. (Formerly Ghaziabad & Ito (Tds)- Vs. Known As Cm & D Sila 1(1)(4) Development Service India K.G. Mittal Aayurvedic Pvt. Ltd.) Pracher Sanstha Bldg., 1, Gordhan Building, 2Nd Mumbai-400002. Floor, Dr. Parekh St. Behind Girguam Court, Prarthna Samaj, Mumbai. आयकर अपील सं/ I.T. A Nos.1550, 1553, 1554, 1555 & 1556/Mum/2019 (निर्धारण वर्ा / Assessment Year: 2015-16) बिधम/ Sila Projects Management Acit(Tds)-Cpc, Services Pvt. Ltd. (Formerly Ghaziabad & Ito (Tds)- Vs. Known As Cm & D Sila 1(1)(4) Development Service India K.G. Mittal Aayurvedic Pvt. Ltd.) Pracher Sanstha Bldg., 1, Gordhan Building, 2Nd Mumbai-400002. Floor, Dr. Parekh St. Behind Girguam Court, Prarthna Samaj, Mumbai. आयकर अपील सं/ I.T. A No.5749/Mum/2018 (निर्धारण वर्ा / Assessment Year: 2015-16) Cm & D Sila Development बिधम/ Acit (Tds)-Cpc Services India Pvt. Ltd. Ghaziabad & Ward 5(1)(3) Vs. 2Nd Floor, Gordhan Building, Mumbai. Parekh Street, Prathana Samaj, 400004. स्थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aafcc2550B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) Assessee By: Shri Rajesh Mehta Revenue By: Ms. Surabhi Sharma (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 12/12/2019 घोषणा की तारीख /Date Of Pronouncement: 19/12/2019

For Appellant: Shri Rajesh MehtaFor Respondent: Ms. Surabhi Sharma (Sr. AR)
Section 190Section 200ASection 201Section 203ASection 204Section 234ESection 285

…ed that the notice u/s 200A of the Act computing fee u/s 234E of the Act would be effective in respect of the period of tax deduction subsequent to 01.06.2015. Thereafter, the Hon’ble ITAT Chandigarh in the case of Sonalac Paint & Coating Ltd. Vs. DCIT (2018) 176 DTR 83 (Chd) has observed as under:- “In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 01.06.2015 i…

Sharayu Dilip Bapat, Mumbai vs. ACIT CPC (TDS), Mumbai

The appeal of the assessee is allowed in terms of our aforesaid observations

ITA 4849/MUM/2018[2014-15]Status: DisposedITAT Mumbai29 Nov 2019AY 2014-15

Bench: Shri S.Rifaur Rehman & Shri Ravish Sood

For Appellant: Shri Rakesh Joshi, A.RFor Respondent: Shri V. Vinod Kumar, D.R
Section 200ASection 201Section 234E

…P a g e | 1 ITA No.4849 to 4851/Mum/2018 A.Ys. 2014-15 to 2016-17 Sharayu Dilip Bapat Vs. ACIT,CPC(TDS) IN THE INCOME TAX APPELLATE TRIBUNAL “G” Bench, Mumbai Before Shri S.Rifaur Rehman, Accountant Member and Shri Ravish Sood, Judicial Member ITA Nos.4849 to 4851/Mum/2018 (Assessment Years: 2014-15 to 2016-17) Sharayu Dilip Bapat Asst. Commissioner of 18A, Gujarati Mandal Rd, Income Tax, CPC (TDS), Vs. Vile Parle East,Mangal Prabha Apt., Mumbai. Mumbai – 400 057 PAN – ABQPB9980K (Appellant) (Respondent) Appellant by: Shri Rakesh Joshi, A.R Respondent by: Shri V. Vinod Kumar, D.R Date of Hearing: 27.11.2019…

Harsh Enterprises, Mumbai vs. TDS, CPC, Uttar Pradesh

The appeal of the assessee is allowed

ITA 6704/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Nov 2019AY 2013-14

Bench: Shri Ravish Sood & Shri N.K. Pradhanharsh Enterprises Tds, Cpc 401, Utpal Park Annexe, Aaykar Bhavan, Sector – 3, Opp Union Bank, Vaishali, Ghaziabad, Up Off Sitladevi Temple Road, Vs. Uttar Pradesh, 201 010 Mahim (W), Mumbai, Maharashtra – 400 016

For Appellant: Shri N.K. Bhuta, A.RFor Respondent: Shri K. Bhoopati, D.R
Section 200ASection 234E

…of the period of tax deduction prior to 01.06.2015 was liable to be „set aside‟. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paint & Coating Ltd. Vs.DCIT, (2018) 176 DTR 83 (Chd), wherein it was observed as under: “In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 0…

Sonalac Paint & Coating Ltd. v. DCIT (176 DTR 83) — Cited in 6 Judgments | BharatTax