assessee in default — 1,654 case laws

State Bank of India-Cag Branch, Mumbai vs. ACIT-TDS-2(2), Mumbai

In the result, all the appeals filed by the assessee are allowed for statistical

ITA 2726/MUM/2022[2012-13]Status: DisposedITAT Mumbai28 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh Joshi a/w Ninad PatadeFor Respondent: Shri Paresh Deshpande

Section 10(5)Section 192Section 201Section 201(1)Section 250

source inspite of the LTC provided to employees even where foreign leg is involved. The assessee contended that it was not assessee in default as per the provision of section 201 of the Act. The A.O. held that section 10(5) benefit cannot be availed for LTC if the employee ... claiming LTC. The A.O. passed the order u/s. 201(1) and 201(1A) of the Act holding the assessee to be the assessee in default as per the provision of section 201(1) for non deduction and non deposit of TDS. 5. Aggrieved by the said order, the assessee

State Bank of India-Corporate Centre, Mumbai vs. Commissioner of Income-Tax (Appeals). NFAC, Mumbai

In the result, all the appeals filed by the assessee are allowed for statistical

ITA 2609/MUM/2022[2013-14]Status: DisposedITAT Mumbai28 Apr 2023AY 2013-14

Bench: Shri Om Prakash Kant, Am & Ms. Kavitha Rajagopal, Jm

For Appellant: Shri Nitesh Joshi a/w Ninad PatadeFor Respondent: Shri Paresh Deshpande

Section 10(5)Section 192Section 201Section 201(1)Section 250

source inspite of the LTC provided to employees even where foreign leg is involved. The assessee contended that it was not assessee in default as per the provision of section 201 of the Act. The A.O. held that section 10(5) benefit cannot be availed for LTC if the employee ... claiming LTC. The A.O. passed the order u/s. 201(1) and 201(1A) of the Act holding the assessee to be the assessee in default as per the provision of section 201(1) for non deduction and non deposit of TDS. 5. Aggrieved by the said order, the assessee

Chadha Sugars and Industries P.Ltd, Aligarh vs. ACIT, Circle-73(1), Delhi

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

ITA 1312/DEL/2022[2014-15]Status: DisposedITAT Delhi27 Apr 2023AY 2014-15

Bench: Shri C.M. Garg & Shri M Balaganeshchadha Sugars & Industries P. Ltd, Vs. Acit, C/O. Deepak Singh, Advocate, 2, Circle-73(1), Court Of Wards Compound, Aligarh, Delhi Up-202001 (Appellant) (Respondent) Pan: Aaccc5309B

For Appellant: Sh. Deepak Singh, AdvFor Respondent: Sh. Vipul Kashyap, Sr. DR

Section 194Section 194CSection 194ISection 201

assessee has deducted tax @2% towards payment of CAM charges u/s 194-C of the Act, the assessee cannot be treated as an assessee in default and the AO was not right in making addition in the hands of the assessee for differential amount of 8% by holding that ... payment of CAM charges and the assessee has deducted TDS @ 2% instead of 10% and, therefore, liable to be held as ‘the assessee in default’ and he was right in making addition of the differential amount of 8% in the hands of the assessee towards short deduction @ 8% and interest

DCIT (TDS)(OSD)-2(3), Mumbai vs. Uber India Systems Pvt Ltd, Mumbai

In the result, the appeal by the Revenue is dismissed

ITA 126/MUM/2023[2019-20]Status: DisposedITAT Mumbai26 Apr 2023AY 2019-20

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: Shri Hiten ChandeFor Respondent: Shri Ankush Kapoor

Section 165ASection 204Section 250

ascertain the TDS defaults. During the course of verification carried out and on the basis of subsequent examination conducted in respect of the assessee, substantial defaults in the deduction of tax at source within the meaning of section 201(1)/201(1A) of the Act were noted. Vide order dated ... 28/01/2020 passed under section 201(1)/201(1A) of the Act the assessee was treated as assessee in default and a demand of Rs.146,72,40,645 was raised for failure to deduct tax at source under section 194C of the Act. The Assessing Officer-TDS (“AO- TDS”) noted that

Shri Gurbinder Singh Mahal, Amritsar vs. Income Tax Officer Ward-IV ( 2), Amritsar

In the result, the appeal of the assessee bearing ITA No

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

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

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

receiver or manager or trustee appointed under a trust. (c) every person who is deemed to The clause ‘c’ refers to assessee in default which is not applicable in the be an assessee in default under case of the appellant. any provision of this Act; I.T.A. No.22/Asr/2023 18 Assessment Year

Maruti Suzuki India Ltd, New Delhi vs. DCIT, Circle-16(1), New Delhi

ITA 1953/DEL/2022[2018-19]Status: FixedITAT Delhi20 Apr 2023AY 2018-19

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

For Appellant: Shri Niraj ShethFor Respondent: Shri Vinod Tanwani, CIT-DR

Section 115