Sri Jayabharath Timber Depot v. ITO

150 Taxmann.com 360Reported decision#22680 most cited
3

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2023 to 2023.

Issues it is cited on

section 206c(6a)section 206c(7)section 206csection 206section 194asection 201(1a)assessee in defaultsection 201(1)section 201section 20section 154reasonable cause

Judgments citing Sri Jayabharath Timber Depot v. ITO

Manoj Kumar Jain Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 593/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Dec 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…d. Assessing Officer to decide the issue de novo after giving due opportunity of hearing to the assessee to present his case on merits. The Ld. CIT(A) has referred to the decision of Hon’ble ITAT, Chennai Bench in case of Sri Jayabharath Timber Depot Vs. ITO 150 Taxmann.com 360 where declaration in Form 27C was not obtained within a reasonable time and Form No.27BA was collected after lapse of 7 years. However, in the present case the assessee has obtained & filed declaration in Form No.27C to ITO(TDS) within a reasonable time. In any case where the ITAT, Jaipur Bench has taken a favourable view, then the decisi…

Manoj Kumar Jain Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 592/JPR/2023[2017-18]Status: DisposedITAT Jaipur19 Dec 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…d. Assessing Officer to decide the issue de novo after giving due opportunity of hearing to the assessee to present his case on merits. The Ld. CIT(A) has referred to the decision of Hon’ble ITAT, Chennai Bench in case of Sri Jayabharath Timber Depot Vs. ITO 150 Taxmann.com 360 where declaration in Form 27C was not obtained within a reasonable time and Form No.27BA was collected after lapse of 7 years. However, in the present case the assessee has obtained & filed declaration in Form No.27C to ITO(TDS) within a reasonable time. In any case where the ITAT, Jaipur Bench has taken a favourable view, then the decisi…

Manoj Kumar Jain, Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 591/JPR/2023[2016-17]Status: DisposedITAT Jaipur19 Dec 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…d. Assessing Officer to decide the issue de novo after giving due opportunity of hearing to the assessee to present his case on merits. The Ld. CIT(A) has referred to the decision of Hon’ble ITAT, Chennai Bench in case of Sri Jayabharath Timber Depot Vs. ITO 150 Taxmann.com 360 where declaration in Form 27C was not obtained within a reasonable time and Form No.27BA was collected after lapse of 7 years. However, in the present case the assessee has obtained & filed declaration in Form No.27C to ITO(TDS) within a reasonable time. In any case where the ITAT, Jaipur Bench has taken a favourable view, then the decisi…

Sri Jayabharath Timber Depot v. ITO (150 Taxmann.com 360) — Cited in 3 Judgments | BharatTax