Sonalac Paints & Coatings Ltd. v. DCIT

167 DTR 83Income Tax Appellate Tribunal2018#4623 most cited

What is Sonalac Paints & Coatings Ltd. v. DCIT authority for?

Where TDS has been deposited along with interest, and there is no deliberate non-compliance, the levy of late fee and interest may result in genuine hardship and ought to be deleted.

25

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2019 to 2024.

Also referred to as

Sonalac Paints & Coatings Ltd. v. DCIT · section 271h(3) · section 272a(2) · section 271h · section 272a · section 200a(1) · section 220(2) · section 200a · section 234e · section 200 · TDS deposit with interest · genuine hardship

Also reported as

194 TTJ 771

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272section 200a(1)section 272asection 220(2)section 200asection 234esection 200tax deducted at sourcesection 20

Judgments citing Sonalac Paints & Coatings Ltd. v. DCIT

M/S Gna Udyog Ltd, Jalandhar vs. The Assistant Commissioner of Income Tax, Ghaziabad

ITA 132/ASR/2017[2015-16]Status: DisposedITAT Amritsar15 Jan 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Ravish Soodita Nos.126 To 133/Asr./2017 (Assessment Year: 2015-16)

For Appellant: Shri Gunjeet Syal, A.RFor Respondent: Shri Ankit Kumar Aggrawal, D.R
Section 200ASection 234ASection 234E

…of the assessee by the judgment of the Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs.Union of India & Ors. (2016) 142 DTR 281 (Kar) and the order of the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.) (Copies placed on record). In the aforesaid judicial pronouncements it was observed that in the course of processing of statement tax deducted at source under Sec.234A no fees under Sec.234E could be charged for the period prior to 01.06.2015. 5. Per contra, the ld. Departmental Representative (for short ‘D.R’) relied on the order of the CI…

M/S Gna Udyog Ltd, Jalandhar vs. The Assistant Commissioner of Income Tax, Ghaziabad

ITA 129/ASR/2017[2015-16]Status: DisposedITAT Amritsar15 Jan 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Ravish Soodita Nos.126 To 133/Asr./2017 (Assessment Year: 2015-16)

For Appellant: Shri Gunjeet Syal, A.RFor Respondent: Shri Ankit Kumar Aggrawal, D.R
Section 200ASection 234ASection 234E

…of the assessee by the judgment of the Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs.Union of India & Ors. (2016) 142 DTR 281 (Kar) and the order of the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.) (Copies placed on record). In the aforesaid judicial pronouncements it was observed that in the course of processing of statement tax deducted at source under Sec.234A no fees under Sec.234E could be charged for the period prior to 01.06.2015. 5. Per contra, the ld. Departmental Representative (for short ‘D.R’) relied on the order of the CI…

M/S Gna Udyog Ltd, Jalandhar vs. The Assistant Commissioner of Income Tax, Ghaziabad

ITA 128/ASR/2017[2015-16]Status: DisposedITAT Amritsar15 Jan 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Ravish Soodita Nos.126 To 133/Asr./2017 (Assessment Year: 2015-16)

For Appellant: Shri Gunjeet Syal, A.RFor Respondent: Shri Ankit Kumar Aggrawal, D.R
Section 200ASection 234ASection 234E

…of the assessee by the judgment of the Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs.Union of India & Ors. (2016) 142 DTR 281 (Kar) and the order of the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.) (Copies placed on record). In the aforesaid judicial pronouncements it was observed that in the course of processing of statement tax deducted at source under Sec.234A no fees under Sec.234E could be charged for the period prior to 01.06.2015. 5. Per contra, the ld. Departmental Representative (for short ‘D.R’) relied on the order of the CI…

M/S Gna Udyog Ltd, Jalandhar vs. The Assistant Commissioner of Income Tax, Ghaziabad

ITA 127/ASR/2017[2015-16]Status: DisposedITAT Amritsar15 Jan 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Ravish Soodita Nos.126 To 133/Asr./2017 (Assessment Year: 2015-16)

For Appellant: Shri Gunjeet Syal, A.RFor Respondent: Shri Ankit Kumar Aggrawal, D.R
Section 200ASection 234ASection 234E

…of the assessee by the judgment of the Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs.Union of India & Ors. (2016) 142 DTR 281 (Kar) and the order of the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.) (Copies placed on record). In the aforesaid judicial pronouncements it was observed that in the course of processing of statement tax deducted at source under Sec.234A no fees under Sec.234E could be charged for the period prior to 01.06.2015. 5. Per contra, the ld. Departmental Representative (for short ‘D.R’) relied on the order of the CI…

M/S Gna Udyog Ltd, Jalandhar vs. The Assistant Commissioner of Income Tax, Ghaziabad

ITA 126/ASR/2017[2015-16]Status: DisposedITAT Amritsar15 Jan 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Ravish Soodita Nos.126 To 133/Asr./2017 (Assessment Year: 2015-16)

For Appellant: Shri Gunjeet Syal, A.RFor Respondent: Shri Ankit Kumar Aggrawal, D.R
Section 200ASection 234ASection 234E

…of the assessee by the judgment of the Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs.Union of India & Ors. (2016) 142 DTR 281 (Kar) and the order of the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.) (Copies placed on record). In the aforesaid judicial pronouncements it was observed that in the course of processing of statement tax deducted at source under Sec.234A no fees under Sec.234E could be charged for the period prior to 01.06.2015. 5. Per contra, the ld. Departmental Representative (for short ‘D.R’) relied on the order of the CI…