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“short payment of tax”

TDS / TCSSection 201Section 20133 judgments

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE 3(4), HYDERABAD

ITA 1237/HYD/2025[2022-23]Status: DisposedITAT Hyderabad21 Jan 2026AY 2022-23
For Appellant: \nShri P. Murali Mohan Rao, CAFor Respondent: \nShri K. Vinoth Kannan
Section 154Section 200Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

same.\n9.\nApropos the challenge by the assessee company to the demand that was\nraised by the ITO (TDS), CPC, viz., (i) short payment of tax: Rs.17,005/-; and\n(ii) short deduction of tax: Rs.1,22,275/- (Rs.13,600/- as per order under section\n154, dated 19/04/2022 ... section 220(2): Rs.12,032/-. Also, it was\nobserved by him that the interest under section 201(1A) actually included, viz.,\n(i) short payment of tax: Rs. 17,004/-; (ii) short deduction/collection of tax: Rs.\n13,660/-; and (iii) interest under section

VIVIMED LABS LIMITED,HYDERABAD vs. DCIT., CENTRAL CIRCLE-3(4), HYDERABAD

Accordingly, the appeal filed by the assessee company, being devoid and bereft of any substance, is dismissed

ITA 1236/HYD/2025[2021-22]Status: DisposedITAT Hyderabad21 Jan 2026AY 2021-22

Bench: Shri Manjunatha G. & Shri Ravish Soodआ.अपी.सं /Ita No.1236 & 1237/Hyd/2025 ("नधा"रण वष"/Assessment Year:2021-22 & 2022-23) Vivimed Labs Limited, Vs. Dcit, Hyderabad. Central Circle-3(4), Pan: Aaacv6060A Hyderabad. (Appellant) (Respondent) "नधा"रती "वारा/Assessee By: Shri P. Murali Mohan Rao, Ca राज" व "वारा/Revenue By: Shri K. Vinoth Kannan, Sr. Ar सुनवाई क" तार"ख/Date Of 05/01/2026 Hearing: घोषणा क" तार"ख/Date Of 21/01/2026 Pronouncement: आदेश / Order

For Appellant: Shri P. Murali Mohan Rao, CAFor Respondent: Shri K. Vinoth Kannan
Section 154Section 200Section 200(3)Section 201Section 201(1)Section 220(2)Section 234ESection 250Section 311

Rs.12,032/-. The CIT(A) observed that the amount of interest under section 201(1A) of Rs.48,529/- was comprised of, viz., (i) short payment of tax: Rs.17,004/-; (ii) short deduction/collection of tax: 13,660/-; and (iii) interest under section 201(1A): Rs.17,868/-. The CIT(A) observed that ... same. 9. Apropos the challenge by the assessee company to the demand that was raised by the ITO (TDS), CPC, viz., (i) short payment of tax: Rs.17,005/-; and (ii) short deduction of tax: Rs.1,22,275/- (Rs.13,600/- as per order under section 154, dated 19/04/2022

ALTRET INDUSTRIES PRIVATE LIMITED,SAIYEDPURA SURAT vs. THE INCOME TAX OFFICER TDS CPC, CPC

In the result, appeal filed by the assessee in dismissed

ITA 855/SRT/2024[2016-201]Status: DisposedITAT Surat25 Jul 2025AY 2016-201

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

assessee had filed its TDS quarterly statement of FY.2010-11. The TDS - CPC (in short, ‘AO’) raised demand of Rs.14,170/- due to short payment of tax of Rs.10,750/- and consequential interest of Rs.3,240/-. 4. Aggrieved by the order of AO, the assessee filed appeals before

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICXER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

ITA 818/SRT/2024[A.Y. 2014-15]Status: DisposedITAT Surat25 Jul 2025

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

assessee had filed its TDS quarterly statement of FY.2010-11. The TDS - CPC (in short, ‘AO’) raised demand of Rs.14,170/- due to short payment of tax of Rs.10,750/- and consequential interest of Rs.3,240/-. 4. Aggrieved by the order of AO, the assessee filed appeals before

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

ITA 816/SRT/2024[2014-15]Status: DisposedITAT Surat25 Jul 2025AY 2014-15

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

assessee had filed its TDS quarterly statement of FY.2010-11. The TDS - CPC (in short, ‘AO’) raised demand of Rs.14,170/- due to short payment of tax of Rs.10,750/- and consequential interest of Rs.3,240/-. 4. Aggrieved by the order of AO, the assessee filed appeals before

ALTRET INDUSTRIES PRIVATE LIMITED,ALTRET HOUSE, SAIYEDPURA vs. THE INCOME TAX OFFICER, TDS, CPC, COMMISSIONER OF INCOME TAX

In the result, appeal filed by the assessee in dismissed

ITA 815/SRT/2024[2015-2016]Status: DisposedITAT Surat25 Jul 2025AY 2015-2016

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

assessee had filed its TDS quarterly statement of FY.2010-11. The TDS - CPC (in short, ‘AO’) raised demand of Rs.14,170/- due to short payment of tax of Rs.10,750/- and consequential interest of Rs.3,240/-. 4. Aggrieved by the order of AO, the assessee filed appeals before

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

ITA 814/SRT/2024[2015-16]Status: DisposedITAT Surat25 Jul 2025AY 2015-16

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

assessee had filed its TDS quarterly statement of FY.2010-11. The TDS - CPC (in short, ‘AO’) raised demand of Rs.14,170/- due to short payment of tax of Rs.10,750/- and consequential interest of Rs.3,240/-. 4. Aggrieved by the order of AO, the assessee filed appeals before

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER , TDS, CPC, SURAT

ITA 812/SRT/2024[2013-14]Status: DisposedITAT Surat25 Jul 2025AY 2013-14
Section 200A(1)Section 249(3)Section 250

nassessee had filed its TDS quarterly statement of FY.2010-11. The TDS - CPC\n(in short, 'AO') raised demand of Rs.14,170/- due to short payment of tax of\nRs.10,750/- and consequential interest of Rs.3,240/-.\n4.\nAggrieved by the order of AO, the assessee filed appeals before the\nCIT ... Industries Pvt. Ltd., filed TDS quarterly statements for FY 2010-11. The TDS-CPC raised a demand of Rs. 14,170 due to short payment of tax and consequential interest. The assessee filed an appeal before the CIT(A) after a delay of over 11 years, which was dismissed

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

ITA 811/SRT/2024[2013-14]Status: DisposedITAT Surat25 Jul 2025AY 2013-14
Section 200A(1)Section 249(3)Section 250

nassessee had filed its TDS quarterly statement of FY.2010-11. The TDS - CPC\n(in short, 'AO') raised demand of Rs.14,170/- due to short payment of tax of\nRs.10,750/- and consequential interest of Rs.3,240/-.\n4.\nAggrieved by the order of AO, the assessee filed appeals before the\nCIT

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

ITA 810/SRT/2024[2011-12]Status: DisposedITAT Surat25 Jul 2025AY 2011-12

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

Section 200A(1)Section 249(3)Section 250

assessee had filed its TDS quarterly statement of FY.2010-11. The TDS - CPC (in short, ‘AO’) raised demand of Rs.14,170/- due to short payment of tax of Rs.10,750/- and consequential interest of Rs.3,240/-. 4. Aggrieved by the order of AO, the assessee filed appeals before

SHABBIR TAHER KACHWALA,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGALORE

The appeal of the appellant is allowed for statistical purposes

ITA 3454/MUM/2024[2016-17]Status: DisposedITAT Mumbai17 Mar 2025AY 2016-17

Bench: Ao As Held By Various Case Laws.

For Appellant: Shri Anil GuptaFor Respondent: Shri Mayur Makadia
Section 143(1)Section 154Section 249

processed by the CPC on 04.12.2016 a demand of Rs. 1,59,553 (including interest) was raised on the appellant for .the alleged short payment of tax. It was then that the appellant realised about the error committed. 4) As the same was a mistake apparent from records

DCIT, CENTRAL CIRCLE 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD, HISSAR

In the result, the appeal of the revenue is dismissed

ITA 1929/DEL/2023[2011-12]Status: DisposedITAT Delhi05 Mar 2024AY 2011-12

Bench: Sh. N. K. Billaiya & Sh. C.N. Prasadassessment Year: 2011-12 Dcit Vs. Prakash Industries Ltd. Central Circle 30 15 Km Stone Delhi Road, New Delhi Hisar, Haryana – 125044 Pan No.Aabcp6765H (Appellant) (Respondent) Appellant By Sh. P N Barnwal, Cit Dr Respondent By Sh. Ajay Wadhwa, Advocate Ms. Ayushi Gupta, Advocate Date Of Hearing: 29/02/2024 Date Of Pronouncement: 05/03/2024 Order Per N. K. Billaiya, Am: This Appeal By The Revenue Is Preferred Against The Order Of The Cit(A)-30, New Delhi Dated 21.04.2023 Pertaining To A.Y.2011-12. 2. The Grievance Of The Revenue Read As Under :-

Section 115JSection 132Section 143(2)Section 147Section 148Section 153Section 153ASection 154Section 234Section 234B

Whether the CIT (A) was correct in dismissing the appeal of the revenue when it will result in allowing the assessee legally for short payment of tax. 6. Whether the CIT (A) was correct in ignoring the decision of Hon'ble Apex Court in the 6. case

DCIT, CENTRAL CIRCLE 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD, HISSAR

In the result, both the appeals of the Revenue in ITA Nos

ITA 1928/DEL/2023[2009-10]Status: DisposedITAT Delhi05 Mar 2024AY 2009-10

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri P.N. Barnwal, CIT- DR
Section 115JSection 143(3)Section 153ASection 154Section 234B

Whether the CIT (A) was correct in dismissing the appeal of the revenue when it will result in allowing the assessee legally for short payment of tax. 6. Whether the CIT (A) was correct in ignoring the decision ofHon'ble Apex Court in the case of ClT vs M.H Anjuman

DCIT, CENTRAL CIRCLE 30, NEW DELHI vs. PRAKASH INDUSTRIES LTD, HISSAR

In the result, both the appeals of the Revenue in ITA Nos

ITA 1927/DEL/2023[2007-08]Status: DisposedITAT Delhi05 Mar 2024AY 2007-08

Bench: Shri N.K. Billaiya & Shri Challa Nagendra Prasad

For Appellant: Shri Ajay Wadhwa, AdvFor Respondent: Shri P.N. Barnwal, CIT- DR
Section 115JSection 143(3)Section 153ASection 154Section 234B

Whether the CIT (A) was correct in dismissing the appeal of the revenue when it will result in allowing the assessee legally for short payment of tax. 6. Whether the CIT (A) was correct in ignoring the decision ofHon'ble Apex Court in the case of ClT vs M.H Anjuman

SMT. KAMLESH SETH,BATALA vs. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeal of the assessee is allowed

ITA 173/ASR/2022[2017-18]Status: DisposedITAT Amritsar31 Jan 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 153ASection 270ASection 270A(2)(a)

demand, immediately after passing of the assessment order. In our view, the assessee has no malafide intention of 5 Kamlesh Seth v. CIT short payment of tax by way of error in tax computation in the return of income as alleged cause for violation of section 270A

WORLD QUANT RESEARCH (INDIA) P LTD.,,MUMBAI-400076 vs. COMMISSIONER OF INCOME TAX (APPEAL) NATIONAL FACELESS APPEAL CENTRES)-, DELHI

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

ITA 1067/MUM/2022[2021-22]Status: DisposedITAT Mumbai13 Dec 2022AY 2021-22

Bench: Shri S. Rifaur Rahman & Shri Sandeep Singh Karhail

For Appellant: Shri Jeet KamdarFor Respondent: Ms. Richa Gulati
Section 115Section 195Section 200ASection 201Section 250

dated 05/04/2021, issued under section 200A/206CB of the Act for Q2 demand of Rs. 2,95,78,630, was levied on account of short payment of taxes. 5. The learned CIT(A) vide impugned order after taking note of the letters filed by the assessee held that the assessee

DIRECTOR OF INCOME TAX vs. JACABS CIVIL INC.

Appeals of the Department are dismissed

ITA - 491 / 2008HC Delhi30 Aug 2010
Section 143(2)Section 234B

issued. Thereafter, the assessment was framed on 26th March, 2004. The Assessing Officer had inter alia found that there was short payment of taxes inasmuch as the advance tax was not paid by the assessee on due dates and therefore, the Assessing Officer was of the opinion that the assessee

COMMISSIONER OF INCOME TAX DELHI I vs. ANANT RAJ INDUSTRIES P. LTD.

The appeals are dismissed

ITA - 456 / 2008HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

COMMISSIONER OF INCOME TAX vs. C.J.INTERNATIONAL HOTELS LTD.

The appeals are dismissed

ITA - 453 / 2008HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

COMMISSIONER OF INCOME TAX DELHI II vs. LEROY SOMER & CONTROLS INDIA P.LTD.

The appeals are dismissed

ITA - 407 / 2008HC Delhi06 Feb 2009

government, in law, on the amount of MAT credit, on the one hand, interest would be charged from the assessee on the alleged short payment of tax, without taking into account of MAT credit, on the other. This, according to Mr Vohra, would result in iniquity and injustice. He submitted

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