Style International Pvt Ltd. v. ACIT

149 Taxmann.com 339Reported decision#19206 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2024 to 2024.

Sections most often in play

Section 194-ISection 194CSection 201(1)Section 201(1A)

Issues it is cited on

section 201(1a)section 201(1)section 200assessee in defaultsection 201section 20prescribedcompanysection 250indiapersonnfac

Judgments citing Style International Pvt Ltd. v. ACIT

Benetton India P.Ltd, Gurgaon vs. JCIT TDS Circle, Gurgaon

In the result, the appeal of the assessee is allowed

ITA 5774/DEL/2019[2011-12]Status: DisposedITAT Delhi28 Aug 2024AY 2011-12

Bench: Sh. C. N. Prasaddr. B. R. R. Kumar

For Appellant: Sh. S. K. Agarwal, CAFor Respondent: Sh. Kanv Bali, Sr. DR
Section 194Section 194CSection 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Before Sh. C. N. Prasad, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA No. 5774/Del/2019 : Asstt. Year : 2011-12 Benetton India Pvt. Ltd., Vs. JCIT, Plot No. 35, Block-B, Infocity, TDS Circle, Sector-34, Gurgaon-122001 Gurgaon (APPELLANT) (RESPONDENT) PAN No. AAACD1013F Assessee by : Sh. S. K. Agarwal, CA Revenue by : Sh. Kanv Bali, Sr. DR Date of Hearing: 27.08.2024 Date of Pronouncement: 28.08.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of ld. CIT(A)-1, Gurga…

State Bank of India, Overseas Branch, 15/54B, Civil Lines, Kanpur vs. Dy. CIT(TDS), Kanpur

ITA 187/LKW/2022[2011-12]Status: DisposedITAT Lucknow09 Jul 2024AY 2011-12

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.186/Lkw/2022 निर्धारण वर्ा / Assessment Year : 2011-12 State Bank Of India Zonal Office, The Mall Road, Kanpur, Up-208001 Tan: Knps02318B . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Tds, Kanpur . . . . . . . प्रत्यर्थी / Respondent & आयकर अपील सं. / Ita No.187/Lkw/2022 निर्धारण वर्ा / Assessment Year : 2011-12 State Bank Of India Overseas Branch, 15/54B, Civil Lines, Kanpur, Up-208001 Tan: Knps01627D . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Tds, Kanpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None For The Assessee Revenue By : Mr Sk Sharma [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 09/07/2024 आदेश / Order Per G. D. Padmahshali, Am; These Twin Appeals Of The Assessee Are Assailed Against The Separate Din & Order No. Itba/Nfac/S/250/2022-23/1045081675(1) & 1045081558(1) Both Dt. 31/08/2022 Orders Passed U/S 250 Of The Income Tax Act [‘The Act’ In Short] By The National Faceless Appeal Centre, Delhi [‘Nfac’ In Short] Confirming The Order Dt. 21/03/2018 Passed U/S 201(1) & 201(1A) Of The Act By The Dy. Commissioner Of Income Tax Circle-51(1), Nagpur [‘Ao’ Hereinafter] Anent To Assessment Year 2011- 12 [‘Ay’ Hereinafter]

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 201Section 201(1)Section 24Section 246A(1)(ha)Section 250

…of 6 State Bank of India Vs DCIT(TDS) ITA No.186 & 187/LKW/2022 AY:2011-12 11.1 A similar view can also be traced in the decision of Co-ordinate benches in ‘Life Style International Pvt Ltd. Vs ACIT’ [2022, 141 Taxmann.com 559] & ‘Aero Club Vs DCIT’ [2023, 149 Taxmann.com 339] and Co-ordinate bench in ITA No. 337/NAG/2022 dt. 23/08/2023 and ITA No. 153/NAG/2022 dt. 09/06/2022 wherein the issue of limitation was adjudicated in relation to AY 2009-10 & 2010-11 holding that the order passed u/s 201(1) r.w.s. 201(1A) of the Act is barred by limitation. 12. In view of aforestated discussion, we hold that the impug…

State Bank of India, Zonal Office, the Mall Road, Kanpur vs. Dy. CIT(TDS), Kanpur

ITA 186/LKW/2022[2011-12]Status: DisposedITAT Lucknow09 Jul 2024AY 2011-12

Bench: Hon’Ble Shri G. D. Padmahshali & Shri Subhash Malguriaआयकर अपील सं. / Ita No.186/Lkw/2022 निर्धारण वर्ा / Assessment Year : 2011-12 State Bank Of India Zonal Office, The Mall Road, Kanpur, Up-208001 Tan: Knps02318B . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Tds, Kanpur . . . . . . . प्रत्यर्थी / Respondent & आयकर अपील सं. / Ita No.187/Lkw/2022 निर्धारण वर्ा / Assessment Year : 2011-12 State Bank Of India Overseas Branch, 15/54B, Civil Lines, Kanpur, Up-208001 Tan: Knps01627D . . . . . . . अपीलार्थी / Appellant बिधम / V/S. Dy. Commissioner Of Income Tax, Tds, Kanpur . . . . . . . प्रत्यर्थी / Respondent द्वधरध / Appearances Assessee By : None For The Assessee Revenue By : Mr Sk Sharma [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 09/07/2024 घोषणा की तारीख / Date Of Pronouncement : 09/07/2024 आदेश / Order Per G. D. Padmahshali, Am; These Twin Appeals Of The Assessee Are Assailed Against The Separate Din & Order No. Itba/Nfac/S/250/2022-23/1045081675(1) & 1045081558(1) Both Dt. 31/08/2022 Orders Passed U/S 250 Of The Income Tax Act [‘The Act’ In Short] By The National Faceless Appeal Centre, Delhi [‘Nfac’ In Short] Confirming The Order Dt. 21/03/2018 Passed U/S 201(1) & 201(1A) Of The Act By The Dy. Commissioner Of Income Tax Circle-51(1), Nagpur [‘Ao’ Hereinafter] Anent To Assessment Year 2011- 12 [‘Ay’ Hereinafter]

For Appellant: None for the AssesseeFor Respondent: Mr SK Sharma [‘Ld. DR’]
Section 201Section 201(1)Section 24Section 246A(1)(ha)Section 250

…of 6 State Bank of India Vs DCIT(TDS) ITA No.186 & 187/LKW/2022 AY:2011-12 11.1 A similar view can also be traced in the decision of Co-ordinate benches in ‘Life Style International Pvt Ltd. Vs ACIT’ [2022, 141 Taxmann.com 559] & ‘Aero Club Vs DCIT’ [2023, 149 Taxmann.com 339] and Co-ordinate bench in ITA No. 337/NAG/2022 dt. 23/08/2023 and ITA No. 153/NAG/2022 dt. 09/06/2022 wherein the issue of limitation was adjudicated in relation to AY 2009-10 & 2010-11 holding that the order passed u/s 201(1) r.w.s. 201(1A) of the Act is barred by limitation. 12. In view of aforestated discussion, we hold that the impug…

Bank of India, Nagpur vs. Deputy Commissioner of Income Tax, TDS Circel-51(1), Nagpur

The appeal of the assessee stands ALLOWED

ITA 2/NAG/2023[2013-14]Status: DisposedITAT Nagpur22 Apr 2024AY 2013-14

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 002/Nag/2023 निर्धारण वषा / Assessment Year : 2013-14 Bank Of India Nagpur Zonal Office, 3Rd Floor, Csd Dept., Kingsway, Nagpur-440001 Pan: Aaacb0472C . . . . . . . अपीलार्थी / Appellant

For Appellant: Mr Pratik Sadrani [‘Ld. AR’]For Respondent: Mr Abhay Marathe [‘Ld. DR’]
Section 201Section 201(1)Section 246A(1)(ha)Section 250Section 253(1)(a)

…al year 2014-15 and subsequent financial year and not to any year anterior thereto. A similar view can also be traced in the decision of Co-ordinate benches in ‘LifeStyle International Pvt Ltd. Vs ACIT’ [2022, 141 Taxmann.com 559] & ‘Aero Club Vs DCIT’ [2023, 149 Taxmann.com 339]. 12. In view of aforestated discussion, we hold that the order dt. 31/03/2020 passed by the Ld. AO in relation to financial 2012-13 is beyond the time limit stipulated u/c (i) of s/s (3) of section 201 of the Act and is time barred, hence quashed. In the absence of the existence of any valid orders u/s 201(1)/201(1A), the proceedings fl…