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“Section 192(1)”

Section References (mined)Section 192Section 192(1)57 judgments

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

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

ITA 1465/CHNY/2024[2015-16]Status: DisposedITAT Chennai27 Jun 2025AY 2015-16

Bench: Shri S.S. Viswanethra Ravi & Shri Jagadishआयकर अपील सं./I.T.A. No.1465/Chny/2024 िनधा"रण वष"/Assessment Year: 2015-16 State Bank Of India Vs. The Assistant Commissioner Of Industrial Finance Branch, Income Tax, 103, Mount Road, Chennai 600 002. Tds Circle 3(1), [Tan:Ches02510E] Chennai. (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Ms. G. Vardini Karthik, Advocate (Virtual) ""थ" की ओर से/Respondent By : Shri N. Madan Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 02.04.2025 घोषणा की तारीख /Date Of Pronouncement : 27.06.2025 आदेश /O R D E R Per S.S. Viswanethra Ravi: This Appeal Filed By The Assessee Is Directed Against The Order Dated 21.03.2024 Passed By The Addl/Jcit(1)-1, Coimbatore For The Assessment Year 2015-16. 2. The Assessee Raised 17 Grounds Of Appeal, Amongst Which, The Only Issue Emanates For Our Consideration As To Whether The Ld. Cit(A) Is Justified In Confirming The Order Passed Under Section 201/201(1A) Of The Income Tax Act, 1961 [“Act” In Short] In The Facts & Circumstances Of The Case.

For Appellant: Ms. G. Vardini Karthik, Advocate (virtual)For Respondent: Shri N. Madan Kumar, JCIT
Section 10(5)Section 192BSection 201

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under Section 192(1) of the Act. 7. In view of the above, the Assessee Bank was issued a show cause u/s 201(1)/201

THE REGIONAL MANAGER STATE BANK OF INDIA ,FARRUKHABAD vs. ITO (TDS) , ALIGARH

In the result, the appeal is dismissed

ITA 199/AGR/2022[2014-15]Status: DisposedITAT Agra19 May 2025AY 2014-15
Section 10(5)Section 192Section 201Section 201(1)Section 201(3)Section 250

Delhi- Madurai- Columbo- Kuala Lampur- Singapore- Columbo-\nDelhi and his claim was fully reimbursed by the appellant and no tax\nwas deducted under Section 192(1) for the same.\n4. The appellant on the other hand through its counsel senior\nadvocate Shri K.V. Vishwanathan, would argue that though the travel ... provisions of the\nIncome Tax Act, 1961 (for short 'the Act') and the Income Tax Rules,\n1962 framed therein. Let us first take Section 192(1) of the Act which\ncasts a statutory duty on the employer to deduct Tax at source from\nthe salary of its employee “192(1

STATE BANK OF INDIA, ZONAL OFFICE(15875),PATHANKOT vs. INCOME TAX OFFICER (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 653/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

STATE BANK OF INDIA,AMRITSAR vs. JOINT COMMISSIONER OF INDIA (IN-SITU), LUDHIANA

The appeal is dismissed

ITA 643/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

STATE BANK OF INDIA, SAMB BRANCH,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1), CHANDIGARH

The appeal is dismissed

ITA 626/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: BEFORE: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

STATE BANK OF INDIA,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1),, CHANDIGARH

The appeal is dismissed

ITA 623/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT (TDS), CHANDIGARH

The appeal is dismissed

ITA 622/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

STATE BANK OF INDIA,PANCHKULA vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

ITA 493/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

ITA 173/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh25 Mar 2025AY 2016-17

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 376/CHANDI/2023[2014-15]Status: DisposedITAT Chandigarh25 Mar 2025AY 2014-15

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

ITA 375/CHANDI/2023[2013-14]Status: DisposedITAT Chandigarh25 Mar 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

assessee employer therefore ought to have applied his mind and deducted tax at source as it was his statutory duty, under section 192(1) of the Act. 17. In conclusion we do not find any reason to interfere with the order passed by the Delhi High Court. The appeal

ITO , TDS WARD-75(2), NEW DELHI vs. KUSHAL INFRA PROJECT INDUSTRIES INDIA LTD., NEW DELHI

In the result, appeal filed by the Revenue is dismissed

ITA 8071/DEL/2019[2010-11]Status: DisposedITAT Delhi17 Jan 2025AY 2010-11

Bench: Shri Vimal Kumar & Shri Naveen Chandraito, Tds Vs. M/S. Kushal Infra Project Ward – 75(2), Industries India Ltd. Aayakar Bhawn, Lakshmi 209, Uday Plaza, 16-A, Nagar, New Delhi -110 092 Uday Park, New Delhi-110 049 Pan : Aacck 3933 D (Appellant) (Respondent) Assessee By Ms. Ragini Handa, Adv. Respondent By Shri Dayainder Singh, Sidhu, Cit(Dr) Date Of Hearing 30.12.2024 Date Of Pronouncement 17.01.2025 O R D E R Per Vimal Kumar:

Section 143(3)Section 192(1)Section 2(14)Section 271CSection 271C(1)(a)Section 275(1)(c)Section 35D

penalty proceedings were initiated under section 271C(1)(a) of the Act for non compliance of provisions of section 192(1) of the Act. Show-cause notice dated 01.03.2016 was issued. Later on, show-cause notice was also sent on 15.06.2016. In response to notices, no one attended the proceedings ... Delhi High Court 6.1 In the Assessment Order penalty under section 271C of the Act was initiated for non-compliance of section 192(1). Penalty levied for TDS non-compliance of contractual payments. No contractual payments in P&L account and the total expenditures debited in P&L account

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2778/MUM/2024[2019-20]Status: DisposedITAT Mumbai27 Nov 2024AY 2019-20

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

wherein it was held as under: 4. We have carefully considered the rival submissions and perused the record. Section 192(1) of the Income-tax Act, 1961 speaks of deduction of tax at source on the amount payable at the average rate of income tax computed on the basis ... where mandates that each installment of TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192(3) of the Income-tax Act, 1961 makes it further clear that TDS installments of each month need hot necessarily be accurate

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2777/MUM/2024[2018-19]Status: DisposedITAT Mumbai27 Nov 2024AY 2018-19

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

wherein it was held as under: 4. We have carefully considered the rival submissions and perused the record. Section 192(1) of the Income-tax Act, 1961 speaks of deduction of tax at source on the amount payable at the average rate of income tax computed on the basis ... where mandates that each installment of TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192(3) of the Income-tax Act, 1961 makes it further clear that TDS installments of each month need hot necessarily be accurate

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2776/MUM/2024[2017-18]Status: DisposedITAT Mumbai27 Nov 2024AY 2017-18

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

wherein it was held as under: 4. We have carefully considered the rival submissions and perused the record. Section 192(1) of the Income-tax Act, 1961 speaks of deduction of tax at source on the amount payable at the average rate of income tax computed on the basis ... where mandates that each installment of TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192(3) of the Income-tax Act, 1961 makes it further clear that TDS installments of each month need hot necessarily be accurate

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2775/MUM/2024[2016-17]Status: DisposedITAT Mumbai27 Nov 2024AY 2016-17

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

wherein it was held as under: 4. We have carefully considered the rival submissions and perused the record. Section 192(1) of the Income-tax Act, 1961 speaks of deduction of tax at source on the amount payable at the average rate of income tax computed on the basis ... where mandates that each installment of TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192(3) of the Income-tax Act, 1961 makes it further clear that TDS installments of each month need hot necessarily be accurate

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2774/MUM/2024[2015-16]Status: DisposedITAT Mumbai27 Nov 2024AY 2015-16

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

wherein it was held as under: 4. We have carefully considered the rival submissions and perused the record. Section 192(1) of the Income-tax Act, 1961 speaks of deduction of tax at source on the amount payable at the average rate of income tax computed on the basis ... where mandates that each installment of TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192(3) of the Income-tax Act, 1961 makes it further clear that TDS installments of each month need hot necessarily be accurate

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2773/MUM/2024[2014-15]Status: DisposedITAT Mumbai27 Nov 2024AY 2014-15
Section 192(3)Section 201Section 220(2)Section 250

wherein it was held as under:\n4. We have carefully considered the rival submissions and perused the record. Section 192(1) of the Income-tax Act, 1961 speaks of deduction of tax at source on the amount payable at the average rate of income tax computed on the basis ... where mandates that each installment of TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192(3) of the Income-tax Act, 1961 makes it further clear that TDS installments of each month need hot necessarily be accurate

THE GREAT EASTERN SHIPPING CO. LTD ,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee\nare allowed

ITA 2772/MUM/2024[2013-14]Status: DisposedITAT Mumbai27 Nov 2024AY 2013-14
Section 192(3)Section 201Section 220(2)Section 250

wherein it was\nheld as under:\n4. We have carefully considered the rival submissions and\nperused the record. Section 192(1) of the Income-tax Act, 1961\nspeaks of deduction of tax at source on the amount payable at the\naverage rate of income tax computed on the basis ... where mandates that each\ninstallment of TDS recovered should be exactly 1/12 of the total\ntax deductible at source. A conjoint reading of sections 192(1) and\n192(3) of the Income-tax Act, 1961 makes it further clear that TDS\ninstallments of each month need hot necessarily be accurate

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

ITA 2771/MUM/2024[2012-13]Status: DisposedITAT Mumbai27 Nov 2024AY 2012-13

Bench: Shri Sandeep Gosain & Ms. Padmavathy S

Section 192(3)Section 201Section 220(2)Section 250

wherein it was held as under: 4. We have carefully considered the rival submissions and perused the record. Section 192(1) of the Income-tax Act, 1961 speaks of deduction of tax at source on the amount payable at the average rate of income tax computed on the basis ... where mandates that each installment of TDS recovered should be exactly 1/12 of the total tax deductible at source. A conjoint reading of sections 192(1) and 192(3) of the Income-tax Act, 1961 makes it further clear that TDS installments of each month need hot necessarily be accurate

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