Sumit Devendra Rajani v. ACIT

369 ITR 673High Court2014#20740 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2018.

Judgments citing Sumit Devendra Rajani v. ACIT

SPENDER STUART (I) O,KTD,MUMBAI vs. ASST CIT CIR 3(3), MUMBAI

In the result, appeals are allowed in part in terms indicated hereinabove

ITA 7117/MUM/2012[2008-09]Status: DisposedITAT Mumbai27 Jun 2018AY 2008-09

Bench: Shri R.C.Sharma, Am & Shri Amarjit Singh, Jm

Section 144C(13)Section 144C(5)Section 92C

…ing judicial pronouncements, it has been held that TDS credit should be allowed to the taxpayer on the basis of the TDS Certificates issued by the payer bearing details of the taxes so deducted on behalf of the taxpayer:  Sumit Devendra Rajani vs ACIT [2014] 369 ITR 673 (Gujarat HC)  Rakesh KumarGupta vs UO1 [2014] 365 ITR 143 (Allahabad HC)  LSG Sky Chef [2014] 163 TTJ 808 {Mumbai ITAT)  Citicorp Finance (India) Private Limited vs ACIT (ITA No. 8532/Mum/2011 (Mumbai ITAT) M/s. Spencer Staurt (I) Pvt. Ltd., 24. In view of the above discussion, the AO is directed to give effect for short TDS credit granted to…

SHRI NARESHKUMAR P. PATEL,,BANASKANTHA vs. THE INCOME TAX OFFICER, WARD-1,, PALANPUR

In the result, appeal is allowed in the terms indicated above

ITA 1767/AHD/2016[2011-12]Status: DisposedITAT Ahmedabad19 Sept 2017AY 2011-12

Bench: The Cit(A), But Without Any Success. The Assessee Is Now In Second Appeal Before Us. Shri Nareshkumar P Patel Vs. Ito Assessment Year : 2011-12 Page 2 Of 5

Section 204Section 205

…ITA No. 1767/Ahd/2016 Shri Nareshkumar P Patel vs. ITo Assessment Year : 2011-12 Page 1 of 5 IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “D” BENCH, AHMEDABAD [Coram: Pramod Kumar AM and S S Godara JM] Assessment Year: 2011-12 Shri Nareshkumar P Patel .......…………......Appellant Ambica Nagar, B/h. Pratik Gas, Mahavir Road, Palanpur, Banaskantha-385001 [PAN : AGWPP 3366 N] Vs. Income Tax Officer .......................Respondent Ward-1, B.K., Palanpur Appearances by: Arti N Shah for the appellant Sumit Kumar Verma for the respondent Date of concluding the hearing : September 14, 2017 Date of pronouncing…

HITT HOLLAND INSTITUTE OF TRAFFIC TECHNOLOGY B. V. vs. DDIT, INTERNATIONAL TAXATION 1(1), KOLKATA, KOLKATA

In the result, appeal of the Assessee is partly allowed

ITA 574/KOL/2014[2010-2011]Status: DisposedITAT Kolkata08 Feb 2017AY 2010-2011

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

For Appellant: Shri S.K.Agarwal, ARFor Respondent: Shri.G.Mallikarjuna, CIT(DR)

Section 143(3)Section 144C(13)

…cates available. 38 39 HIIT Holland Institute of Traffic Technology B.V. A.Yr..2010-11 Rakesh Kumar Gupta Vs Union of India (2014) 365 ITR 143 (Allahabad HC) Court On Its Own Motion Vs. CIT (2013) 352 ITR 273 (Delhi HC) Sum it Devendra Rajani vs. ACIT (2014) 369 ITR 673 (Gujarat HC) ACIT vs. Orn Prakash Gattani (2000) 242 ITR 638 (Guwahati HC) Yashpal Sahwney (2007) 293 ITR 539 (Bombay HC) 55. After considering the submissions of the learned counsel for the Assessee, we are of the view that it would be just and appropriate to direct the AO to consider the TDS certificate produced by the Assessee and after verif…

JIGRI DOST PRODUCTIONS P.LTD,MUMBAI vs. ITO 5(2)(2), MUMBAI

In the result, the appeal filed by the assessee is treated as allowed

ITA 4668/MUM/2015[2009-10]Status: DisposedITAT Mumbai21 Jul 2016AY 2009-10

Bench: Shri B.R. Baskaran (Am)& Ramlal Negi (Jm)

Section 143(1)Section 154

…in the prescribed form and hence the AO should be directed to give credit of TDS amount on the basis of TDS certificates. He submitted that the Hon'ble Gujarat High Court has considered the identical issue in the case of Sumit Devendra Rajani Vs. ACIT (2014) 369 ITR 673 and held that the tax cannot be recovered from the deductee, if deductor has failed to deposit the TDS amount in the Government Treasury. In this regard the assessee also placed reliance on the following case laws :-  Sumit Devendra Rajani Vs. ACIT (2014) 369 ITR 673  Yashpal Sahani Vs. ACIT (2007) 293 ITR 539  Rakesh Kumar Gupta Vs. UOI (2014…