Sri Rujula International v. PCIT

167 Taxmann.com 367High Court2024#7290 most cited
15

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2025 to 2025.

Sections most often in play

Section 234ESection 250Section 200A(1)(c)Section 200ASection 264CSection 143(3)Section 147Section 148

Issues it is cited on

section 243esection 243section 200a(1)(c)section 200a(1)section 206csection 206section 264section 200asection 234esection 200tax deducted at sourcesection 20

Judgments citing Sri Rujula International v. PCIT

RISE ADVERTISING PVT. LTD.,MADURAI vs. ITO, TDS , MADURAI

In the result, the appeal filed by the assessee is dismissed

ITA 251/CHNY/2025[2016-17]Status: DisposedITAT Chennai13 Oct 2025AY 2016-17

Bench: Shri Manu Kumar Giri & Shri Jagadishआयकर अपील सं./Ita No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी मनु कुमार िग"र, "ाियक सद एवं "ी जगदीश, लेखा सद के सम' BEFORE SHRI MANU KUMAR GIRI, JUDICIAL MEMBER AND SHRI JAGADISH, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.251/Chny/2025 िनधा7रण वष7 /Assessment Year: 2016-17 Rise Advertising Pvt. Ltd., The Income Tax Officer (TDS), Door No.10, 2nd Floor, Vs. Madurai. West Masi Street, Madurai – 625 001. PAN: AAFCR 0150E (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथE की ओर से/ Appellant by : Shri J. Saravanan, Advocate GHथE की ओर से /Respondent by : Ms. R. Anitha, Addl. CIT सुनवाई…

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 33/CHNY/2025[2015-16]Status: DisposedITAT Chennai15 Jul 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, SF No.596’3, Andan Kovil East, vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [PAN: AAOFA-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri J. Saravanan, Advocate ""थ" की ओर से…

ALFHA COACH BUILDERS,KARUR vs. ITO, WARD-1,, KARUR

In the result, all six these appeals filed by the assessee are allowed

ITA 32/CHNY/2025[2014-15]Status: DisposedITAT Chennai15 Jul 2025AY 2014-15

Bench: Shri S.S. Viswanethra Ravi & Shri S. R. Raghunathaआयकर अपील सं./Ita Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, Sf No.596’3, Andan Kovil East, Vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [Pan: Aaofa-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent)

For Appellant: Shri J. Saravanan, AdvocateFor Respondent: Shri P. Krishna Kumar, JCIT
Section 154Section 200ASection 234ESection 250

…आयकर अपीलीय अिधकरण, ‘ए’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी एस एस िव"ने" रिव, "ाियक सद" एवं "ी एस. आर. रघुनाथा, लेखा सद" के सम" BEFORE SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 32 & 33/Chny/2025 िनधा"रण वष" / Assessment Years: 2014-15 & 2015-16 Alfha Coach Builders, The Income Tax Officer, SF No.596’3, Andan Kovil East, vs. Ward -1, Pudhur, Covai Road, Karur. Karur – 639 002. [PAN: AAOFA-8970-D] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant by : Shri J. Saravanan, Advocate ""थ" की ओर से…

A2Z WASTE MANAGEMENT (RANCHI) LIMITED,HARYANA vs. DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX (TDS), INCOME TAX DEPARTMENT

ITA 4133/DEL/2024[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Sh. Satbeer Singh Godara & Sh. S. Rifaur Rahmanita No. 4133/Del/2024 : Asstt. Year : 2013-14 Ita No. 4134/Del/2024 : Asstt. Year : 2013-14 Azz Waste Management (Ranchi) Vs Acit/Dcit(Tds), Ltd., O-116, 1St Floor, Dlf Ghaziabad, Shopping Mall, Arjun Marg, Dlf Uttar Pradesh-201010 City Phase, Gurgaon-122002 (Appellant) (Respondent) Pan No. Rtka06710E Assessee By : None Revenue By : Sh. Rajesh Tiwari, Sr. Dr Date Of Hearing: 21.05.2025 Date Of Pronouncement: 21.05.2025 Order Per Satbeer Singh Godara: These Assessee’S Twin Appeals For Assessment Year 2013- 14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2024–25/1066488593(1) Dated 08.07.2024, In Proceedings U/S 200A Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: NoneFor Respondent: Sh. Rajesh Tiwari, Sr. DR
Section 200Section 200ASection 200A(1)(c)Section 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member & Sh. S. Rifaur Rahman, Accountant Member ITA No. 4133/Del/2024 : Asstt. Year : 2013-14 ITA No. 4134/Del/2024 : Asstt. Year : 2013-14 Azz Waste Management (Ranchi) Vs ACIT/DCIT(TDS), Ltd., O-116, 1st Floor, DLF Ghaziabad, Shopping Mall, Arjun Marg, DLF Uttar Pradesh-201010 City Phase, Gurgaon-122002 (APPELLANT) (RESPONDENT) PAN No. RTKA06710E Assessee by : None Revenue by : Sh. Rajesh Tiwari, Sr. DR Date of Hearing: 21.05.2025 Date of Pronouncement: 21.05.2025 ORDER Per Satbeer Singh Godara, Judic…

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 51/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.44 to 51/DDN/2023 Assessment Years: 2015-16 & 2016-17 Vs. CIT(A), Chief Education Officer, Mayur Vihar, Dehradun, Dehradun Dehradun PAN :MRTCO1830D (Appellant) (Respondent) Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM The instant batch of eight appeals pertain to a single assessee herein, namely, Chief Educatio…

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 50/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.44 to 51/DDN/2023 Assessment Years: 2015-16 & 2016-17 Vs. CIT(A), Chief Education Officer, Mayur Vihar, Dehradun, Dehradun Dehradun PAN :MRTCO1830D (Appellant) (Respondent) Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM The instant batch of eight appeals pertain to a single assessee herein, namely, Chief Educatio…

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

ITA 49/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.44 to 51/DDN/2023 Assessment Years: 2015-16 & 2016-17 Vs. CIT(A), Chief Education Officer, Mayur Vihar, Dehradun, Dehradun Dehradun PAN :MRTCO1830D (Appellant) (Respondent) Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM The instant batch of eight appeals pertain to a single assessee herein, namely, Chief Educatio…

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 48/DDN/2023[2016-17]Status: DisposedITAT Dehradun27 Jan 2025AY 2016-17

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.44 to 51/DDN/2023 Assessment Years: 2015-16 & 2016-17 Vs. CIT(A), Chief Education Officer, Mayur Vihar, Dehradun, Dehradun Dehradun PAN :MRTCO1830D (Appellant) (Respondent) Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM The instant batch of eight appeals pertain to a single assessee herein, namely, Chief Educatio…

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

ITA 47/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.44 to 51/DDN/2023 Assessment Years: 2015-16 & 2016-17 Vs. CIT(A), Chief Education Officer, Mayur Vihar, Dehradun, Dehradun Dehradun PAN :MRTCO1830D (Appellant) (Respondent) Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM The instant batch of eight appeals pertain to a single assessee herein, namely, Chief Educatio…

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 46/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.44 to 51/DDN/2023 Assessment Years: 2015-16 & 2016-17 Vs. CIT(A), Chief Education Officer, Mayur Vihar, Dehradun, Dehradun Dehradun PAN :MRTCO1830D (Appellant) (Respondent) Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM The instant batch of eight appeals pertain to a single assessee herein, namely, Chief Educatio…

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

ITA 45/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.44 to 51/DDN/2023 Assessment Years: 2015-16 & 2016-17 Vs. CIT(A), Chief Education Officer, Mayur Vihar, Dehradun, Dehradun Dehradun PAN :MRTCO1830D (Appellant) (Respondent) Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM The instant batch of eight appeals pertain to a single assessee herein, namely, Chief Educatio…

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (A), DEHRADUN

ITA 44/DDN/2023[2015-16]Status: DisposedITAT Dehradun27 Jan 2025AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH “DB”, DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER (THROUGH VIDEO CONFERENCING) ITA No.44 to 51/DDN/2023 Assessment Years: 2015-16 & 2016-17 Vs. CIT(A), Chief Education Officer, Mayur Vihar, Dehradun, Dehradun Dehradun PAN :MRTCO1830D (Appellant) (Respondent) Assessee by None Department by Sh. Amar Pal Singh, Sr. DR Date of hearing 08.01.2025 Date of pronouncement 27.01.2025 ORDER PER SATBEER SINGH GODARA, JM The instant batch of eight appeals pertain to a single assessee herein, namely, Chief Educatio…

VEEDIYARASAMPALAYAM POWERLOOM WEAVERS CO-OP PRODUCTION AND SALES SOCIETY LTD.,NAMAKKAL vs. ITO, TDS WARD,, SALEM

In the result, the appeals filed by the assessee in ITA

ITA 3020/CHNY/2024[2015-16]Status: DisposedITAT Chennai24 Jan 2025AY 2015-16

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

VEEDIYARASAMPALAYAM POWERLOOM WEAVERS CO-OP PRODUCTION AND SALES SOCIETY LTD.,NAMAKKAL vs. ITO, TDS WARD,, SALEM

In the result, the appeals filed by the assessee in ITA

ITA 3019/CHNY/2024[2014-15]Status: DisposedITAT Chennai24 Jan 2025AY 2014-15

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

VEEDIYARASAMPALAYAM POWERLOOM WEAVERS CO-OP PRODUCTION AND SALES SOCIETY LTD.,NAMAKKAL vs. ITO, TDS WARD,, SALEM

In the result, the appeals filed by the assessee in ITA

ITA 3018/CHNY/2024[2013-14]Status: DisposedITAT Chennai24 Jan 2025AY 2013-14

Bench: Shri George George Kand Shri Amitabh Shukla

For Appellant: Shri Kathir, AdvocateFor Respondent: Shri S. Easwar, JCIT
Section 200ASection 234ESection 250

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH, CHENNAI "ी जॉज" जॉज" के, उपा"य" एवं "ी अिमताभ शु"ला, लेखा सद"य के सम" BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENTAND SHRI AMITABH SHUKLA, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.: 3018, 3019 & 3020/CHNY/2024 िनधा"रण वष"/Assessment Years:2013-14, 2014-15 & 2015-16 Veediyarasampalayam The Income Tax Officer, Powerloom Weavers Co-op Vs. TDS Ward, Production and Sales Society Salem. Ltd., No.497/1, Paalikkathuthottam, Vediyarsampalayam, Agraharam Post, Pallipalayam, Namakkal – 638 008. PAN: AACAV 2101N (अपीलाथ"/Appellant) (""यथ…

Sri Rujula International v. PCIT (167 Taxmann.com 367) — Cited in 15 Judgments | BharatTax