Tata Teleservices v. UOI

66 Taxmann.com 157High Court2016#2763 most cited

What is Tata Teleservices v. UOI authority for?

An amendment effective from October 1, 2014, regarding the time limit for passing orders under section 201(1) of the Income Tax Act is prospective in nature. Consequently, for orders to be passed under section 201(1) from April 1, 2010, the time limit is two years from the end of the financial year in which the TDS statement is filed.

43

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Tata Teleservices · Section 201(1) · Section 201(3) · TDS time limit · prospective amendment · withholding tax orders · assessee in default · time limit two years · TDS statement filing · Gujarat High Court · 66 Taxmann.com 157

Sections most often in play

Section 127Section 131Section 131(1A)Section 132Section 132ASection 133ASection 139(1)Section 143(3)

Issues it is cited on

section 101section 203section 201(3)section 51section 271cinterest on securitiessection 201(1a)section 194asection 200assessee in defaultsection 201(1)section 201

Judgments citing Tata Teleservices v. UOI

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

ITA 94/JPR/2025[2014]Status: DisposedITAT Jaipur21 Aug 2025

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Mahendra Gargieya, AdvFor Respondent: Mrs. Alka Gautam, CIT-Sr.DR a
Section 144Section 153C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 94/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 cuke DY. Commissioner of Income Tax, Smt. Kamla Prabha Vs. Central Circle-2, L/H of Late Sh. Gopal Lal Ji Jaipur. Goswami, Main Road, Ladpura, Kota City S.O., Kota-324006. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEVPG7177D vihykFkhZ@Appellant izR;FkhZ@Respondent CO. No. 22/JPR/2…

BANK OF INDIA,SURAT vs. ITO (TDS-1), SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 323/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 248/SRT/2019[2011-12]Status: DisposedITAT Surat21 Nov 2022AY 2011-12

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 247/SRT/2019[2010-11]Status: DisposedITAT Surat21 Nov 2022AY 2010-11

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

BANK OF INDIA, ,SURAT vs. DY. CIT, TDS, CIRCLE, SURAT, SURAT

In the result, assessee’s both appeals are allowed

ITA 246/SRT/2019[2009-10]Status: DisposedITAT Surat21 Nov 2022AY 2009-10

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am

For Appellant: Shri Pankaj R Gupta, CAFor Respondent: Shri Vinod Kumar, Sr. DR
Section 201(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL, SURAT BENCH, SURAT BEFORE SHRI PAWAN SINGH, JM & DR. A. L. SAINI, AM ITA Nos.246 & 323/SRT/2019 (Assessment Year: 2009-10) (Physical Court Hearing) Bank of India, Surat Deputy Commissioner of Ghod Dod Road Branch, Ground Income-tax, TDS Circle, Surat, Room No.401, 4th Floor, Anavil Floor, Nr. BSNL Office, Ghod Dod Road, Opp. Panjarapole, Business Center, Adajan-Hazira Surat-395001 Road, Surat-395009 Vs. Income Tax Officer (TDS-1), Surat, Room No.402, 4th Floor, Anavil Business Center, Adajan-Hazira Road, Surat- 395009 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAACB 0472 C (Appellan…

STATE BANK OF INDIA,NOIDA vs. ACIT TDS, NOIDA

The appeals are allowed and impugned demands in the assessment orders are set aside

ITA 1297/DEL/2020[2011-12]Status: DisposedITAT Delhi16 Aug 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1261/Del/2020, A.Y. 2011-12

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…was regularly filing TDS statements. It was submitted that this amendment with effect from 01.10.2014 is prospective in nature and reliance in this regard was placed on the judgment of Hon’ble Gujarat High Court in Tata Teleservices vs. Union of India (2016) 66 Taxmann.com 157 (Gujarat). He relied judgment of Co-ordinate Bench in HCL Technologies Ltd. vs. ACIT ITA No. 1723/Del./2017 order dated 15.07.2020 to contend that relying Hon’ble Gujarat High Court judgment the Tribunal has held that with effect from 01.04.2010 the time limit provided to pass orders u/s 201(1) was two years from the end of financial year…

STATE BANK OF INDIA,NOIDA vs. ACIT TDS, NOIDA

The appeals are allowed and impugned demands in the assessment orders are set aside

ITA 1262/DEL/2020[2011-12]Status: DisposedITAT Delhi16 Aug 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1261/Del/2020, A.Y. 2011-12

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…was regularly filing TDS statements. It was submitted that this amendment with effect from 01.10.2014 is prospective in nature and reliance in this regard was placed on the judgment of Hon’ble Gujarat High Court in Tata Teleservices vs. Union of India (2016) 66 Taxmann.com 157 (Gujarat). He relied judgment of Co-ordinate Bench in HCL Technologies Ltd. vs. ACIT ITA No. 1723/Del./2017 order dated 15.07.2020 to contend that relying Hon’ble Gujarat High Court judgment the Tribunal has held that with effect from 01.04.2010 the time limit provided to pass orders u/s 201(1) was two years from the end of financial year…

STATE BANK OF INDIA,NOIDA vs. ACIT TDS, NOIDA

The appeals are allowed and impugned demands in the assessment orders are set aside

ITA 1261/DEL/2020[2011-12]Status: DisposedITAT Delhi16 Aug 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.1261/Del/2020, A.Y. 2011-12

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…was regularly filing TDS statements. It was submitted that this amendment with effect from 01.10.2014 is prospective in nature and reliance in this regard was placed on the judgment of Hon’ble Gujarat High Court in Tata Teleservices vs. Union of India (2016) 66 Taxmann.com 157 (Gujarat). He relied judgment of Co-ordinate Bench in HCL Technologies Ltd. vs. ACIT ITA No. 1723/Del./2017 order dated 15.07.2020 to contend that relying Hon’ble Gujarat High Court judgment the Tribunal has held that with effect from 01.04.2010 the time limit provided to pass orders u/s 201(1) was two years from the end of financial year…

STATE BANK OF INDIA,NEW DELHI vs. ACIT CIRCLE-77(1), NEW DELHI

The appeals are allowed and impugned assessment orders are set aside

ITA 2616/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Aug 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.2615/Del/2019, A.Y. 2011-12 M/S. State Bank Of India Vs. Acit, Personal Banking Branch Circle-77(1), 11, Sansad Marg, Laxmi Nagar, New Delhi-110001 Delhi-110092 Pan No. Aaacs8577K Tan : Dels23348D (Appellant) (Respondent)

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…2010-11 stands expired on 31.03.2014. It was submitted that this amendment with effect from 01.10.2014 is prospective in nature and reliance in this regard was placed on the judgment of Hon’ble Gujarat High Court in Tata Teleservices vs. Union of India (2016) 66 Taxmann.com 157 (Gujarat). He relied judgment of Co-ordinate Bench in HCL Technologies Ltd. vs. ACIT ITA No. 1723/Del./2017 order dated 15.07.2020 to contend that relying Hon’ble Gujarat High Court judgment the Tribunal has held that with effect from 01.04.2010 the time limit provided to pass orders u/s 201(1) was two years from the end of financial year…

STATE BANK OF INDIA,NEW DELHI vs. ACIT, CIRCLE-77(1), NEW DELHI

The appeals are allowed and impugned assessment orders are set aside

ITA 2615/DEL/2019[2011-12]Status: DisposedITAT Delhi03 Aug 2022AY 2011-12

Bench: Sh. Anil Chaturvedi & Sh. Anubhav Sharmaita No.2615/Del/2019, A.Y. 2011-12 M/S. State Bank Of India Vs. Acit, Personal Banking Branch Circle-77(1), 11, Sansad Marg, Laxmi Nagar, New Delhi-110001 Delhi-110092 Pan No. Aaacs8577K Tan : Dels23348D (Appellant) (Respondent)

Section 10(5)Section 133ASection 192Section 201Section 201(1)

…2010-11 stands expired on 31.03.2014. It was submitted that this amendment with effect from 01.10.2014 is prospective in nature and reliance in this regard was placed on the judgment of Hon’ble Gujarat High Court in Tata Teleservices vs. Union of India (2016) 66 Taxmann.com 157 (Gujarat). He relied judgment of Co-ordinate Bench in HCL Technologies Ltd. vs. ACIT ITA No. 1723/Del./2017 order dated 15.07.2020 to contend that relying Hon’ble Gujarat High Court judgment the Tribunal has held that with effect from 01.04.2010 the time limit provided to pass orders u/s 201(1) was two years from the end of financial year…

KARNATAKA VIKAS GRAMEEN BANK,DHARWAD vs. INCOME TAX OFFICER, TDS WARD-1, HUBLI

In the result, ITA Nos.1526 & 1527/Bang/2017 are allowed, while

ITA 1529/BANG/2017[2011-12]Status: DisposedITAT Bangalore28 Feb 2022AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 200Section 201(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1526 to 1529/Bang/2017 Assessment years : 2008-09 to 2010-11 Karnataka Vikas Grameen Bank, Vs. The Income Tax Officer, P.B.No.11, Belgaum Road, TDS Ward-1, Dharwad – 580 008. Hubli. PAN: AAAAK 6324Q APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.02.2022 Date of Pronouncement : 28.02.2022 O R D E R Per Bench These appeals by the assesses are directed a…

KARNATAKA VIKAS GRAMEEN BANK,DHARWAD vs. INCOME TAX OFFICER, TDS WARD-1, HUBLI

In the result, ITA Nos.1526 & 1527/Bang/2017 are allowed, while

ITA 1528/BANG/2017[2010-11]Status: DisposedITAT Bangalore28 Feb 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 200Section 201(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1526 to 1529/Bang/2017 Assessment years : 2008-09 to 2010-11 Karnataka Vikas Grameen Bank, Vs. The Income Tax Officer, P.B.No.11, Belgaum Road, TDS Ward-1, Dharwad – 580 008. Hubli. PAN: AAAAK 6324Q APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.02.2022 Date of Pronouncement : 28.02.2022 O R D E R Per Bench These appeals by the assesses are directed a…

KARNATAKA VIKAS GRAMEEN BANK,DHARWAD vs. INCOME TAX OFFICER, TS WARD-1, HUBLI

In the result, ITA Nos.1526 & 1527/Bang/2017 are allowed, while

ITA 1527/BANG/2017[2009-10]Status: DisposedITAT Bangalore28 Feb 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 200Section 201(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1526 to 1529/Bang/2017 Assessment years : 2008-09 to 2010-11 Karnataka Vikas Grameen Bank, Vs. The Income Tax Officer, P.B.No.11, Belgaum Road, TDS Ward-1, Dharwad – 580 008. Hubli. PAN: AAAAK 6324Q APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.02.2022 Date of Pronouncement : 28.02.2022 O R D E R Per Bench These appeals by the assesses are directed a…

KARNATAKA VIKAS GRAMEEN BANK,DHARWAD vs. INCOME TAX OFFICER, TDS WARD-1, HUBLI

In the result, ITA Nos.1526 & 1527/Bang/2017 are allowed, while

ITA 1526/BANG/2017[2008-09]Status: DisposedITAT Bangalore28 Feb 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Ravishankar, AdvocateFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 200Section 201(1)Section 250Section 254

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI CHANDRA POOJARI, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA No.1526 to 1529/Bang/2017 Assessment years : 2008-09 to 2010-11 Karnataka Vikas Grameen Bank, Vs. The Income Tax Officer, P.B.No.11, Belgaum Road, TDS Ward-1, Dharwad – 580 008. Hubli. PAN: AAAAK 6324Q APPELLANT RESPONDENT Appellant by : Shri Ravishankar, Advocate Respondent by : Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 24.02.2022 Date of Pronouncement : 28.02.2022 O R D E R Per Bench These appeals by the assesses are directed a…

INFINITY RETAIL LTD.,MUMBAI vs. CIT(TDS)-1, MUMBAI

In the result, the appeal is allowed

ITA 92/MUM/2021[2011-12]Status: DisposedITAT Mumbai22 Feb 2022AY 2011-12

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleinfinity Retail Limited, Cit (Tds) – 1 Unit No. 701 & 702, 7Th Room No. 900, 9Th Floor, बनाम/ Floor, Kaledonia, Sahar K.G. Mittal Building, Road, Andheri (East), Vs. Netaji Subhash Road, Mumbai – 400069. Charni Road, Mumbai-400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccv1726H .. (""थ" / Respondent) (अपीलाथ" /Appellant)

For Appellant: Shri Nitesh Joshi. ARFor Respondent: Shri Jasjeet Singh, CIT-DR
Section 194CSection 194ISection 201(1)Section 262Section 263

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, MUMBAI BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER Infinity Retail Limited, CIT (TDS) – 1 Unit No. 701 & 702, 7th Room No. 900, 9th Floor, बनाम/ Floor, Kaledonia, Sahar K.G. Mittal Building, Road, Andheri (East), Vs. Netaji Subhash Road, Mumbai – 400069. Charni Road, Mumbai-400002. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AACCV1726H .. (""थ" / Respondent) (अपीलाथ" /Appellant) अपीलाथ" ओर से / Appellant by : Shri Nitesh Joshi. AR ""थ" की ओर से/Respondent by : Shri Jasjeet Singh, CIT-DR 10/02/2022 सुनवाई की तारीख / Date…

M/S HCL TECHNOLOGIES LTD.,,NOIDA vs. ACIT (TDS), NOIDA

In the result appeal of assessee is allowed

ITA 1723/DEL/2017[2009-10]Status: DisposedITAT Delhi20 Jul 2020AY 2009-10

Bench: Shri Amit Shukla & Shri Prashant Maharishihcl Technologies Ltd, Acit(Tds), Plot No. 3A, Tower 6, 14Th Floor, Vs. Noida Sector-126, Noida Pan: Aaach1645P (Appellant) (Respondent)

For Appellant: Shri Neeraj Jain, AdvFor Respondent: Ms. Rakhi Vimal, Sr. DR
Section 194CSection 201Section 201(1)Section 40

…INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH “C”: NEW DELHI ] (THROUGH VIDEO CONFERENCING) BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER HCL Technologies Ltd, ACIT(TDS), Plot No. 3A, Tower 6, 14th Floor, Vs. Noida Sector-126, Noida PAN: AAACH1645P (Appellant) (Respondent) Shri Ajay Vohra, Sr. Adv., Assessee by : Shri Neeraj Jain, Adv., Shri Aditya Vohra, Adv., & Shri Arpit Goyal, C.A. Department by : Ms. Rakhi Vimal, Sr. DR, Date of Hearing 15/07/2020 Date of pronouncement 20/07/2020 O R D E R PER PRASHANT MAHARISHI, A. M. : 1. This appeal is filed by the by the assessee…

INCOME TAX OFFICERS (TDS),, GANDHINAGAR vs. SHRI RANG INFRASTRUCTURE PVT. LTD.,, GANDHINAGAR

In the result, the appeal of Revenue is allowed for statistical purpose

ITA 2266/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad04 Sept 2019AY 2010-11

Bench: Shri Pradip Kumar Kedia & Shri Mahavir Prasadआयकर अपील सं./I.T.A. No. 2266/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2010-11)

For Appellant: Shri L. P. Jain, Sr. DR
Section 194Section 2(22)(e)Section 201Section 201(1)Section 201(3)

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘C’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, AHMEDABAD BEFORE SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER, & SHRI MAHAVIR PRASAD, JUDICIAL MEMBER आयकर अपील सं./I.T.A. No. 2266/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2010-11) ITO (TDS) Gandhinagar M/s. Shri Rang बनाम/ Block No. 14, 4th Floor, Infrastructure (P) Ltd. Vs. Udhyog Bhavan, Sector-11, Syamvan, Gandhinagar- 382011 B/h. Vrundavan Hotel, Koba Circle, Post, Koba, Dist: Gandhinagar- 382007 "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AAI CS9 126 J .. (अपीलाथ" /Appellant) (""यथ" / Respondent) अपीलाथ" ओर स…

BANK OF INDIA (SANGLI BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

ITA 146/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1-2 119/PUN/2019 Bank of India (Peth ITO, TDS, 2009-10 120/PUN/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur PAN: AAACB0472C 3-4 121/PUN/2019 Bank of India (Islampur ITO, TDS, 2009-10 122/PUN/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar…

BANK OF INDIA, (VITE BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

ITA 145/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1-2 119/PUN/2019 Bank of India (Peth ITO, TDS, 2009-10 120/PUN/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur PAN: AAACB0472C 3-4 121/PUN/2019 Bank of India (Islampur ITO, TDS, 2009-10 122/PUN/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar…

BANK OF INDIA (SHAHUWADI BRANCH),,KOLHAPUR vs. INCOME-TAX OFFICER, TDS,, KOLHAPUR

In the result, all the 9 appeals are partly allowed as above

ITA 144/PUN/2019[2010-11]Status: DisposedITAT Pune25 Jul 2019AY 2010-11

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm Sl. No. Ita No. Name Of Appellant Name Of Respondent Asst. Year 1-2 119/Pun/2019 Bank Of India (Peth Ito, Tds, 2009-10 120/Pun/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur Pan: Aaacb0472C 3-4 121/Pun/2019 Bank Of India (Islampur Ito, Tds, 2009-10 122/Pun/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar Office, Tal. Walva, Kolhapur Pan: Aaacb0472C 5-6 123/Pun/2019 Bank Of India Ito, Tds, 2009-10 124/Pun/2019 (Shahupuri Branch), Kolhapur 2010-11 683 E, 2Nd Lane, Shahupuri, Kolhapur Pan: Aaacb0472C 7-8 125/Pun/2019 Bank Of India Ito, Tds, 2009-10 126/Pun/2019 (Jaysingpur Branch), Kolhapur 2010-11 Radhabai Raod, Post Box No.60, Jaysingpur, Kolhapur Pan: Aaacb0472C 9-10 127/Pun/2019 Bank Of India (Miraj Ito, Tds, 2009-10 128/Pun/2019 Branch), Kolhapur 2010-11 Shivaji Road Branch Indian Med Association Building Hospital Road Miraj, Kolhapur Pan: Aaacb0472C 11 129/Pun/2019 Bank Of India Ito, Tds, 2010-11 (Kharsundi Branch), Kolhapur Sourabh, Opp. S.T. Stand, At & Post Kharsundi, Tal. Atpadi, Kolhapur Pan: Aaacb0472C 12 131/Pun/2019 Bank Of India (Chuye Ito, Tds, 2010-11 Branch), Kolhapur At & Post Chuye, Via Ispurli, Tal. Karveer, Kolhapur Pan: Aaacb0472C

Section 200Section 201Section 201(1)

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM Sl. No. ITA No. Name of Appellant Name of Respondent Asst. Year 1-2 119/PUN/2019 Bank of India (Peth ITO, TDS, 2009-10 120/PUN/2019 Vadgaon Branch), Kolhapur 2010-11 R.S. No.128, Plot No.7, Yadav Colony, Peth Vadgaon, Tal. Hatkanangale, Kolhapur PAN: AAACB0472C 3-4 121/PUN/2019 Bank of India (Islampur ITO, TDS, 2009-10 122/PUN/2019 Branch), Kolhapur 2010-11 Natyagruha Building, Near Tahasildar…

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