Yashpal Sahni v. Rekha Hajarnavis

165 Taxmann 144High Court2007#4297 most cited

What is Yashpal Sahni v. Rekha Hajarnavis authority for?

If a deductor deducts TDS but does not deposit it into the government account, the assessee is not liable for that TDS.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2017 to 2026.

Also referred to as

Yashpal Sahni v. Rekha Hajarnavis · section 205 · TDS deducted but not deposited · assessee liability · government cannot be penalized

Sections most often in play

Section 143(1)Section 205Section 199Section 200Section 201Section 203Section 221Section 276B

Issues it is cited on

recognised provident fundsection 50bsection 43b(f)approved gratuity fundsection 40a(9)section 211section 205wholly and exclusively for businesssection 221(1)section 203section 35dslump sale

Judgments citing Yashpal Sahni v. Rekha Hajarnavis

Walvekar Brothers & Co, Pune vs. Income-Tax Officer, Ward - 3(2), Pune

In the result, appeal of the assessee is allowed

ITA 770/PUN/2018[2013-14]Status: DisposedITAT Pune10 Aug 2022AY 2013-14
For Appellant: Smt. J.R. ChandekarFor Respondent: Shri Arvind Desai
Section 143(2)Section 192Section 194ASection 194BSection 194CSection 194DSection 194ESection 195Section 196ASection 205

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, PUNE SHRI PARTHA SARATHI CHAUDHURY, JM AND DR. DIPAK P. RIPOTE, AM ITA No. 770/PUN/2018 : Assessment Year : 2013-14 Walvekar Brothers & Co., 1 Dwarka Aparment, HKM Road, Opp. Central Mall, Model Colony, PUNE – 411 016 PAN; AAAFW 5046 L :Appellant Vs. The I.T.O. Ward 3(2) Pune. : Respondent Appellant by : Smt. J.R. Chandekar Respondent by : Shri Arvind Desai Date of Hearing : 27-07-2022 Date of Pronouncement : 10-08-2022 ORDER PER PARTHA SARATHI CHAUDHURY, JM : This appeal preferred by the assessee emanates from the order of the ld. CIT(A)-3, Pune dated 07-02-2018…

Kiran S Patel, Mumbai vs. ADIT, CPC, Bengaluru

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 233/MUM/2022[2019-20]Status: DisposedITAT Mumbai13 Jul 2022AY 2019-20
For Appellant: Shri Chetan K. DhabaliaFor Respondent: Shri Rajesh Ojha, (Sr. AR)
Section 143(1)Section 205

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI ABY T. VARKEY, JM AND SHRI OM PRAKASH KANT, AM आयकर अपील सं/ I.T.A. No.233/Mum/2022 (निर्धारण वर्ा / Assessment Year: 2019-20) Kiran S. Patel बिधम/ ADIT-CPC A-2, Tahira Industrial Bangaluru. Vs. Compound Caves Road, Jogeshwari East, Mumbai- 400060. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AAEPP0334Q (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee by: Shri Chetan K. Dhabalia Revenue by: Shri Rajesh Ojha, (Sr. AR) सुनवाई की तारीख / Date of Hearing: 16/06/2022 घोषणा की तारीख /Date of Pronouncement: 13/07/2022 आदेश / O R D E R PER ABY…

Jasjit Singh, New Delhi vs. ITO, New Delhi

ITA 4097/DEL/2016[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Sachin Jain, CAFor Respondent: Shri Sanjay Kumar, Senior DR
Section 131Section 143Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.4096/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.4097/Del./2016 (ASSESSMENT YEAR : 2009-10) Shri Jasjit Singh, vs. ITO, Ward 41 (1), 29/56, Punjabi Bagh (West), New Delhi. New Delhi – 110 026. (PAN : ABHPS1536P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sachin Jain, CA REVENUE BY : Shri Sanjay Kumar, Senior DR Date of Hearing : 21.01.2021 Date of Order : 03.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : ITA No.4096/Del.…

Jasjit Singh, New Delhi vs. ITO, New Delhi

ITA 4096/DEL/2016[2009-10]Status: DisposedITAT Delhi03 Mar 2021AY 2009-10

Bench: Shri Anil Chaturvedi & Shri Kuldip Singh(Through Video Conference)

For Appellant: Shri Sachin Jain, CAFor Respondent: Shri Sanjay Kumar, Senior DR
Section 131Section 143Section 154

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘D’ : NEW DELHI) BEFORE SHRI ANIL CHATURVEDI, ACCOUNTANT MEMBER and SHRI KULDIP SINGH, JUDICIAL MEMBER (THROUGH VIDEO CONFERENCE) ITA No.4096/Del./2016 (ASSESSMENT YEAR : 2009-10) ITA No.4097/Del./2016 (ASSESSMENT YEAR : 2009-10) Shri Jasjit Singh, vs. ITO, Ward 41 (1), 29/56, Punjabi Bagh (West), New Delhi. New Delhi – 110 026. (PAN : ABHPS1536P) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sachin Jain, CA REVENUE BY : Shri Sanjay Kumar, Senior DR Date of Hearing : 21.01.2021 Date of Order : 03.03.2021 O R D E R PER KULDIP SINGH, JUDICIAL MEMBER : ITA No.4096/Del.…

Mrinal Roy, Noida vs. DCIT, Circle-2, Noida

In the result, the appeal of the assessee is partly allowed

ITA 1682/DEL/2019[2009-10]Status: DisposedITAT Delhi21 Feb 2020AY 2009-10

Bench: Ms. Sushma Chowlaआयकर अपील सं. / Ita No.1682/Del/2019 "नधा"रण वष" / Assessment Year 2009-10

For Appellant: Ms. Ananya Kapoor, AdvocateFor Respondent: Sh. Pradeep Singh Gautam, Sr. DR
Section 143(3)Section 147Section 199(1)Section 205Section 249(1)(a)

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “एसएमसी”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI सु"ी सुषमा चावला, उपा"य" BEFORE MS. SUSHMA CHOWLA, VICE PRESIDENT आयकर अपील सं. / ITA No.1682/Del/2019 "नधा"रण वष" / Assessment Year 2009-10 Mrinal Roy, C/o Ananya Kapoor, Advocate 12-Central Lane, Ground Floor Bengali Market-New Delhi ..........अपीलाथ"/Appellant PAN-ABPPR0608F vs DCIT, Circle-2, ………….""यथ"/ Respondent Noida अपीलाथ" क" ओर से / Appellant by : Ms. Ananya Kapoor, Advocate ""यथ" क" ओर से / Respondent by : Sh. Pradeep Singh Gautam, Sr. DR सुनवाई क" तार"ख / घोषणा क" तार"ख / Da…

Aricent Technologies (Holdings) Ltd., New Delhi vs. Addl. CIT, Special Range- 1, New Delhi

In the result, the appeal of the assessee is partly allowed

ITA 5708/DEL/2019[2015-16]Status: DisposedITAT Delhi23 Dec 2019AY 2015-16

Bench: Ms. Sushma Chowla, Jm & Dr.B.R.R.Kumar, Am

For Appellant: Sh. Ajay Vohra, Sr.AdvFor Respondent: Sh. Sanjay I.Bara, CIT DR
Section 144Section 153Section 32Section 37Section 40

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “आई-1”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘I-1’, NEW DELHI सु"ी सुषमा चावला, "या"यक सद"य एवं डॉ. बी. आर. आर. कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, JM & DR.B.R.R.KUMAR, AM आयकर अपील सं./ITA No.5708/Del/2019 "नधा"रण वष" / Assessment Year: 2015-16 Aricent Technologies Holdings Ltd., 5, Jain Mandir Marg (Annex), Connaught Place, New Delhi-110001. ...........अपीलाथ"/Appellant PAN-AACCK8280B vs The Addl. CIT, …………. ""यथ" / Respondent Special Range-1, New Delhi. अपीलाथ" क" ओर से / Appellant by : Sh. Ajay Vohra, Sr.Adv., Sh. Neeraj Jain, Adv…

Shri. ADIT Gupta, Bangalore vs. Commissioner of Income Tax (Appeals), Bangalore

In the result, the appeal of the assessee is partly allowed

ITA 1387/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Apr 2017AY 2012-13

Bench: Shri Sunil Kumar Yadav

For Appellant: Shri. H. N. Khincha, CAFor Respondent: Shri. M. K. Biju, JCIT
Section 154Section 199Section 205

…ITA.1387/Bang/2016 Page - 1 IN THE INCOME TAX APPELLATE TRIBUNAL BENGALURU BENCH 'C', BENGALURU BEFORE SHRI SUNIL KUMAR YADAV, JUDICIAL MEMBER AND SHRI. S. JAYARAMAN, ACCOUNTANT MEMBER I.T.A No.1387/Bang/2016 (Assessment Year : 2012-13) Shri. Adit Gupta, No.73, 1st floor, Central Street, K P West, Bengaluru 560 020 .. Appellant PAN : AGBPG3002D v. Commissioner of Income Tax (Appeals), Bengaluru-2, Bengaluru .. Respondent Assessee by : Shri. H. N. Khincha, CA Revenue by : Shri. M. K. Biju, JCIT Heard on : 17.04.2017 Pronounced on : 21.04.2017 O R D E R PER S. JAYARAMAN, ACCOUNTANT MEMBER : This is an ap…