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“Section 200(1)”

Section References (mined)Section 200Section 200(1)26 judgments

EMBASSY PROPERTY DEVELOPMENTS PRIVATE LIMITED ,BANGALORE vs. DCIT, CIRCLE-1(1), BANGALORE

ITA 1031/BANG/2025[2017-18]Status: DisposedITAT Bangalore23 Feb 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2017-18

For Appellant: Ms. Nimashri K.A., A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 201Section 201(1)Section 250Section 40

ITA No.1031/Bang/2025 Embassy Property Developments Private Limited, Bengaluru IN THE INCOME TAX APPELLATE TRIBUNAL “A’’BENCH: BANGALORE BEFORE SHRI WASEEM

SURYA INTERNATIONAL PVT. LTD.,LUCKNOW vs. CENTRAL PROCESSING CENTRE, BANGALORE

In the result, the appeal is partly allowed for statistical purposes

ITA 323/LKW/2025[2020-21]Status: DisposedITAT Lucknow08 Jan 2026AY 2020-21

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

Section 143(1)Section 2(8)Section 40A(3)

deducted but has not been paid during NIL the previous year or in the subsequent year before the expiry of time prescribed under section 200(1) Date of Amount Nature Name PAN of Addres Addres City or PIN Remarks payment of of of the the Line 1 s Line

THE ACIT GANDHIDHAM CIRCLE, GANDHIDHAM vs. SOFTEL MACHINES LIMITED , GANDHIDHAM ( KUTCH)

In the result, the appeal filed by the Revenue is allowed for statistical purposes

ITA 175/RJT/2023[2016-17]Status: DisposedITAT Rajkot30 Sept 2025AY 2016-17

Bench: DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA (Judicial Member)

For Appellant: Shri Vimal Desai, Ld. ARFor Respondent: Shri Sanjay Pungalia, Ld. CIT-DR
Section 143(3)Section 250Section 43BSection 68

IN THE INCOME TAX APPELLATE TRIBUNAL, RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT MEMBER & DINESH MOHAN SINHA, JUDICIAL

SABITA RUDRA,NORTH TWENTY FOUR PARGANAS vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 50(1)KOLKATA, KOLKATA

ITA 363/KOL/2024[2017-2018]Status: DisposedITAT Kolkata08 Sept 2025AY 2017-2018
Section 143(3)

{ "clean_text": "IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA\nBEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER\nAND SHRI RAKESH

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 812/JPR/2025[2016-17]Status: DisposedITAT Jaipur23 Jul 2025AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

For Appellant: Shri Tarun Mittal, CAFor Respondent: Shri Ajey Malik, CIT (Th. V.C)
Section 143(3)Section 37(1)

आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh

VISHAL PLASTOMERS PVT. LTD.,,AHMEDABAD vs. THE JT.CIT, RANGE-8,, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 1782/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2025AY 2009-10

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR &
Section 143(3)Section 14ASection 234ASection 250(6)Section 36(1)(va)Section 37(1)Section 40Section 41(1)

same was deposited beyond the due of deposit. Accordingly, he treated the asssesee as an assessee in default as per section 200(1) of the Act and made disallowance of such expenditure u/s 40(a)(ia) of the Act amounting to Rs.15,01,561/-. ITA Nos. 1776 & 1782/Ahd/2014 [Vishal Plastomers

THE ITO, WARD-8(4),, AHMEDABAD vs. VISHAL PLASTOMERS PVT. LTD.,, AHMEDABAD

The appeal of the Revenue is dismissed

ITA 1776/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad06 May 2025AY 2009-10

Bench: SMT. ANNAPURNA GUPTA (Accountant Member), Ms. SUCHITRA KAMBLE (Judicial Member)

For Appellant: Shri Bandish Soparkar, ARFor Respondent: Shri Prathvi Raj Meena, CIT.DR &
Section 143(3)Section 14ASection 234ASection 250(6)Section 36(1)(va)Section 37(1)Section 40Section 41(1)

same was deposited beyond the due of deposit. Accordingly, he treated the asssesee as an assessee in default as per section 200(1) of the Act and made disallowance of such expenditure u/s 40(a)(ia) of the Act amounting to Rs.15,01,561/-. ITA Nos. 1776 & 1782/Ahd/2014 [Vishal Plastomers

WELGROW HOTELS CONCEPTS (P) LTD,DELHI vs. ITO,WARD-78(4), DELHI

In the result, Appeals filed by the assessee in ITA No

ITA 1870/DEL/2023[2014-15]Status: DisposedITAT Delhi05 Oct 2023AY 2014-15

Bench: SHRI G.S.PANNU (President), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 194Section 200(1)Section 201Section 201(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI G.S.PANNU, PRESIDENT AND SHRI YOGESH KUMAR U.S

WELGROW HOTELS CONCEPTS (P) LTD,DELHI vs. ITO,WARD-78(4), DELHI

In the result, Appeals filed by the assessee in ITA No

ITA 1869/DEL/2023[2013-14]Status: DisposedITAT Delhi05 Oct 2023AY 2013-14

Bench: SHRI G.S.PANNU (President), SHRI YOGESH KUMAR U.S. (Judicial Member)

Section 194Section 200(1)Section 201Section 201(1)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE, SHRI G.S.PANNU, PRESIDENT AND SHRI YOGESH KUMAR U.S

SHIV KRIPA HOTELS PRIVATE LIMITED,JAIPUR vs. THE DCIT, CIRCLE-3

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

ITA 443/JPR/2022[2013-14]Status: DisposedITAT Jaipur18 Aug 2023AY 2013-14

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

For Appellant: Sh. Manish Agarwal (CA)For Respondent: Smt. Monisha Choudhary (Addl. CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 201(1)Section 40

and/or the tax having been deducted at source was not paid to the credit of the Central Government within the time prescribed in section 200(1). However, provisions of this section were causing undue hardship to the assesse, that too when assesse is discharging such liability of collecting and depositing

M/S. VOLVO GROUP INDIA PRIVATE LIMITED (EARLIER KNOWN AS VOLVO INDIA PRIVATE LIMITED),BENGALURU vs. INCOME TAX OFFICER (OSD) LARGE TAX PAYERS UNIT, BANGALORE

ITA 498/BANG/2020[2014-15]Status: DisposedITAT Bangalore25 Aug 2022AY 2014-15

Bench: Shri George George K. & Ms. Padmavathy Sassessment Year : 2014-15

For Appellant: Shri Neeraj K. Jain, AdvocateFor Respondent: Shri Bijoy Kumar Panda, CIT(DR)(ITAT), Bengaluru
Section 194CSection 194C(6)Section 201Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K., JUDICIAL MEMBER AND Ms. PADMAVATHY S

UNITED BREWERIES LTD,BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7(1)(1), BENGALURU

ITA 2569/BANG/2017[2013-14]Status: DisposedITAT Bangalore01 Jun 2022AY 2013-14

Bench: Shri N.V. Vasudevan, Vice Preseident & Shri Padmavathy S

For Appellant: Shri K.R. Vasudevan, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 92Section 92B(1)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESEIDENT AND SHRI PADMAVATHY S, ACCOUNTANT

INCOME TAX OFFICER, BANGALORE vs. M/S.DELL INDIA PVT.LTD.,, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 2035/BANG/2016[2014-15]Status: DisposedITAT Bangalore25 Mar 2022AY 2014-15

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

year, or has been deducted during the previous year but paid in any subsequent year after the expiry of the time prescribed in section 200(1), such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid

DELL INTERNATIONAL SERVICES INDIA PVT. LTD.,,BANGALORE vs. ITO, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1151/BANG/2015[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

year, or has been deducted during the previous year but paid in any subsequent year after the expiry of the time prescribed in section 200(1), such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid

DELL INDIA P LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), LTU, BANGALORE

In the result the appeals filed by assessee and revenue for A

ITA 1644/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri. Chandra Poojari & Smt. Beena Pillai

Section 201

year, or has been deducted during the previous year but paid in any subsequent year after the expiry of the time prescribed in section 200(1), such sum shall be allowed as a deduction in computing the income of the previous year in which such tax has been paid

M/S VOLVO INDIA PVT LTD,BANGALORE vs. INCOME TAX OFFICER(TDS), BANGALORE

ITA 1195/BANG/2014[2012-13]Status: DisposedITAT Bangalore25 Mar 2022AY 2012-13

Bench: Shri George George K & Ms. Padmavathy S

For Appellant: Shri S Parthasarthy, AdvocateFor Respondent: Smt. Priyadarshini Besaganni, JCIT(DR)
Section 194CSection 194HSection 194ISection 194JSection 195Section 201Section 201(1)Section 40

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, JUDICIAL MEMBER AND MS. PADMAVATHY S

M/S. TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED,RAMANAGAR vs. INCOME TAX OFFICER, (TDS), LTU, BANGALORE

ITA 2392/BANG/2019[2011-12]Status: DisposedITAT Bangalore23 Mar 2022AY 2011-12

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita No.2391 & 2392/Bang/2019 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 154Section 190Section 201Section 201(1)Section 37Section 40

ITA No.2391 & 2392/Bang/2019 M/s. Toyota Kirloskar Motor Pvt. Ltd., Ramanagar IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE

M/S. TOYOTA KIRLOSKAR MOTOR PRIVATE LIMITED,RAMANAGAR vs. INCOME TAX OFFICER, (TDS), LTU, BANGALORE

ITA 2391/BANG/2019[2010-11]Status: DisposedITAT Bangalore23 Mar 2022AY 2010-11

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranita No.2391 & 2392/Bang/2019 Assessment Years : 2010-11 & 2011-12

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 154Section 190Section 201Section 201(1)Section 37Section 40

ITA No.2391 & 2392/Bang/2019 M/s. Toyota Kirloskar Motor Pvt. Ltd., Ramanagar IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE

BIOCON LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, LTU, BANGALORE

ITA 1248/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Mar 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri B.R. Baskaranassessment Year : 2012-13

For Appellant: Shri Padamchand Khincha, A.RFor Respondent: Shri Sumer Singh Meena, D.R
Section 190Section 201Section 201(1)Section 40

ITA No.1248/Bang/2014 Biocon Ltd., Bangalore IN THE INCOME TAX APPELLATE TRIBUNAL “A’’ BENCH: BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT

M/S HERBALIFE INTERNATIONAL INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-3(1)(2), BANGALORE

ITA 3168/BANG/2018[2015-16]Status: DisposedITAT Bangalore09 Feb 2022AY 2015-16

Bench: Shri N V Vasudevan & Shri Chandra Poojari

For Appellant: Shri Nageshwar Rao, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-I(DR)(ITAT), Bengaluru
Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N V VASUDEVAN, VICE PRESIDENT AND SHRI CHANDRA POOJARI

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