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69 results for “TDS”+ Section 140Aclear

Sorted by relevance

Mumbai69 Delhi60 Hyderabad25 Karnataka23 Kolkata8 Bangalore7 Cochin5 Chennai5 Ahmedabad3 Varanasi2 Cuttack2 Chandigarh2 Pune2 Raipur2 Jaipur2 SC2 Telangana2 Rajkot1

Key Topics

Section 244A159 Section 244A(1)(b)37 Addition to Income35 Section 221(1)33 TDS33 Section 143(3)30 Section 25024 Section 69A24 Section 140A22 Section 80I

DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

ITA 7620/MUM/2016[2010-11]Status: DisposedITAT Mumbai24 Apr 2019AY 2010-11

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

For Appellant: Shri. Shiv PrakashFor Respondent: Shri. D.G Pansari, DR

Section 140ASection 244ASection 244A(1)(b)

Section 140A, in addition to TDS (Tax Deducted at Source) and advance tax. The assessment order was framed under Section

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, both the appeals of the revenue are dismissed

Showing 1–20 of 69 · Page 1 of 4

22

ITA 5908/MUM/2017[2001-02]Status: DisposedITAT Mumbai19 Jun 2019AY 2001-02

Bench: Shri Pawan Singh, Jm & Shri M.Balaganesh, Am

Section 140ASection 143(3)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(1)(b)

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

UNION BANK OF INDIA,MUMBAI vs. ACIT LTU, MUMBAI

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

ITA 7589/MUM/2014[2008-09]Status: DisposedITAT Mumbai11 Aug 2016AY 2008-09

Bench: Shri Amit Shukla & Shri Ashwani Tanejaassessment Year: 2008-09 Union Bank Of India, Acit Ltu, Central Accounts 29Th Floor, World बनाम/ Department, Vi Floor, 239 Trade Centre, Cuff Vs. Vidhan Bhavan Marg, Parade Nariman Point Mumbai -400 021 Mumbai-400005 (Revenue) (Respondent ) P.A. No.Aaacu0564G Assessee By Shri C. Naresh (Ar) Revenue By Shri G.M. Doss (Dr)

Section 140ASection 143(3)Section 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

DSP MERRILL LYNCH LIMITED,MUMBAI vs. ADDL C.I.T. RANGE 4(1), MUMBAI

In the result, appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 1581/MUM/2011[1994-95]Status: DisposedITAT Mumbai27 Oct 2025AY 1994-95

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri. Leyaqat Ali Aafaqui, Sr. AR

Section 140ASection 143(1)(a)Section 143(3)Section 147Section 234Section 234BSection 234B(3)Section 250Section 80Section 800

TDS credit allowed 6,71,889 6,71,889 Advance tax paid 1,12,50,000 1,12,50,000 Balance tax payable 55,24,409 55,24,409 B Interest paid by assessee on Self-assessment uls, 140A: Section

ADDL CIT SP RG 22, MUMBAI vs. DSP MERRILL LYNCH LTD, MUMBAI

In the result, appeal of the assessee is partly allowed and the appeal of the revenue is dismissed

ITA 2198/MUM/2011[1994-95]Status: DisposedITAT Mumbai27 Oct 2025AY 1994-95

Bench: Shri Amit Shukla, Jm& Ms Padmavathy S, Am

For Appellant: Shri Nitesh JoshiFor Respondent: Shri. Leyaqat Ali Aafaqui, Sr. AR

Section 140ASection 143(1)(a)Section 143(3)Section 147Section 234Section 234BSection 234B(3)Section 250Section 80Section 800

TDS credit allowed 6,71,889 6,71,889 Advance tax paid 1,12,50,000 1,12,50,000 Balance tax payable 55,24,409 55,24,409 B Interest paid by assessee on Self-assessment uls, 140A: Section

DCTI-3(4), , MUMBAI vs. M/S IDBI BANK LTD , MUMBAI

Accordingly, the grounds raised assessee are allowed and that of the revenue are dismissed

ITA 2081/MUM/2023[2002-2003]Status: DisposedITAT Mumbai30 Oct 2023AY 2002-2003

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs-to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

DCTI-3(4), , MUMBAI vs. M/S IDBI BANK LTD , MUMBAI

Accordingly, the grounds raised assessee are allowed and that of the revenue are dismissed

ITA 2080/MUM/2023[1997-98]Status: DisposedITAT Mumbai30 Oct 2023AY 1997-98

Bench: Shri Vikas Awasthy () & Ms. Padmavathy S. ()

Section 143(3)Section 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs-to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

ACIT-2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1102/MUM/2023[2013-14]Status: DisposedITAT Mumbai27 Jun 2023AY 2013-14

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Ketan VedFor Respondent: Shri Paresh Deshpande

Section 140ASection 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

ACIT-2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1100/MUM/2023[2009-10]Status: DisposedITAT Mumbai27 Jun 2023AY 2009-10

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Ketan VedFor Respondent: Shri Paresh Deshpande

Section 140ASection 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

ACIT-2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1099/MUM/2023[2008-09]Status: DisposedITAT Mumbai27 Jun 2023AY 2008-09

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Ketan VedFor Respondent: Shri Paresh Deshpande

Section 140ASection 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

ACIT-2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1098/MUM/2023[2007-08]Status: DisposedITAT Mumbai27 Jun 2023AY 2007-08

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Ketan VedFor Respondent: Shri Paresh Deshpande

Section 140ASection 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

ACIT-2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1097/MUM/2023[2006-07]Status: DisposedITAT Mumbai27 Jun 2023AY 2006-07

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Ketan VedFor Respondent: Shri Paresh Deshpande

Section 140ASection 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

ACIT-2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 1101/MUM/2023[2012-13]Status: DisposedITAT Mumbai27 Jun 2023AY 2012-13

Bench: Shri B.R. Baskaran & Shri Rahul Chaudhary

For Appellant: Shri Ketan VedFor Respondent: Shri Paresh Deshpande

Section 140ASection 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

DCIT 2(2)(1), MUMBAI vs. STATE BANK OF INDIA, MUMBAI

In the result, the appeal of the revenue is dismissed

ITA 5910/MUM/2017[2008-09]Status: DisposedITAT Mumbai19 Jun 2019AY 2008-09

Bench: Shri Pawan Singh, Jm & Shri M. Balaganesh, Am Acit-2(2)(1) Vs. M/S. State Bank Of India Room No.545, 5Th Floor Frt Department, 3Rd Floor Aayakar Bhavan Corporate Centre, State M.K.Road Bank Bhawan, Madam Cama Churchgate, Road, Nariman Point Mumbai – 400 020 Mumbai – 400 021 Pan/Gir No.Aaacs8577K (Appellant) .. (Respondent)

Section 140ASection 143(3)Section 244A

140A(1) of the Act, when an assessee is duty bound to pay the outstanding tax, amount paid by the assessee shall first be adjusted against interest payable and the balance shall be adjusted against tax payable, the same procedure needs to be followed in respect of refund due to the assessee i.e., the amount shall first be adjusted towards

ACIT 2(2)(1), MUMBAI vs. ICICI PRUDENTIAL AMC LTD, MUMBAI

In the result, appeal of the Revenue is dismissed

ITA 3540/MUM/2017[2007-08]Status: DisposedITAT Mumbai30 Jan 2019AY 2007-08

Bench: Shri C.N. Prasad, Hon'Ble & Shri G. Manjunatha, Hon'Blea.C.I.T, Circle – 2(2)(1) V. M/S. Icici Prudential Amc Ltd., Room No. 545, 5Th Floor, 8Th Floor, Peninsula Tower, Aayakar Bhavan, M.K. Road, Peninsula Corporate Park, Mumbai-400 020 Lower Parel, Mumbai- 400 013 Pan: Aaaci 1000 K (Appellant) (Respondent) Assessee By : None Department By : Shri Abi Rama Kartikeyan

For Appellant: NoneFor Respondent: Shri Abi Rama Kartikeyan

Section 154Section 156Section 244(1)Section 244ASection 244A(1)Section 244A(1)(a)Section 244A(1)(b)

TDS etc. It was further submitted that clause 'b' of section 244(1) covers interest on refund in "any other case". According to the appellant, its case is covered by the interest arising on account of payments of tax other than the payments covered u/s.244A(1)(a). Since the payment of self- assessment tax is not specifically covered by section

RAYMOND LTD,MUMBAI vs. DCIT RG 2(3), MUMBAI

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

ITA 8642/MUM/2011[2000-01]Status: DisposedITAT Mumbai15 Jun 2022AY 2000-01

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 8641 & 8642/Mum/2011 (A.Ys. 1999-2000 & 2000-01) Raymond Limited, Vs. The Dcit-2(3) New Hind House, Aayakar Bhavan, Narottam Morarjee Marg, M.K. Road, Ballard Estate, Mumbai – 400 020 Mumbai – 400 001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacr4896A Assessee .. Revenue

For Appellant: Nitesh JoshiFor Respondent: Shri T. Shankar

Section 140ASection 14ASection 14A(2)Section 244A(1)(b)Section 80H

TDS was more than the tax payable on returned income the appellant had paid self-assessment tax which is in violation of the provisions of section 140A

RAYMOND LTD,MUMBAI vs. DCIT RG 2(3), MUMBAI

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

ITA 8641/MUM/2011[1999-00]Status: DisposedITAT Mumbai15 Jun 2022AY 1999-00

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhailita Nos. 8641 & 8642/Mum/2011 (A.Ys. 1999-2000 & 2000-01) Raymond Limited, Vs. The Dcit-2(3) New Hind House, Aayakar Bhavan, Narottam Morarjee Marg, M.K. Road, Ballard Estate, Mumbai – 400 020 Mumbai – 400 001 स्थायी लेखा सं./ जीआइआर सं./ Pan/Gir No: Aaacr4896A Assessee .. Revenue

For Appellant: Nitesh JoshiFor Respondent: Shri T. Shankar

Section 140ASection 14ASection 14A(2)Section 244A(1)(b)Section 80H

TDS was more than the tax payable on returned income the appellant had paid self-assessment tax which is in violation of the provisions of section 140A

SUDHIR APPUKUTTAN PANIKASSERY ,MUMBAI vs. INCOME TAX OFFICER CIRCLE 3, KALYAN

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

ITA 3558/MUM/2025[2022-23]Status: DisposedITAT Mumbai03 Sept 2025AY 2022-23

Bench: Shri Narendra Kumar Billaiya & Shri Anikesh Banerjee

For Appellant: Shri Parag VyasFor Respondent: Ms. Kavitha Kaushik (SR DR)

Section 115JSection 139Section 139(1)Section 140ASection 140B(4)Section 143(1)Section 234BSection 234FSection 250Section 89

TDS claimed as well as self-assessment tax was not given. The assessee claimed that the assesse paid the tax amounting to Rs.50 lakhs as self- assessment tax under section 140A

LIFETIME REALTY P.LTD,MUMBAI vs. DCIT 8(2), MUMBAI

The appeal of the assessee is allowed

ITA 6632/MUM/2012[2010-11]Status: DisposedITAT Mumbai17 Feb 2017AY 2010-11

Bench: Shri R.C. Sharma, Am & Shri Ravish Sood, Jm आयकर अपील सं./I.T.A. No.6632/Mum/2012 (निर्धारण वर्ा / Assessment Year: 2010-11,) Life Time Realty Pvt. Ltd., Dy. Cit, Circle 8(2), 425-426, Laxmi Mall, Laxmi Room No. 209, Aaykar बिधम/ Industrial Area, Andheri (W), Bhawan, M.K Road, Mumbai- 400053. Churchgate, Vs. Mumbai-400020. स्थायीलेखासं./जीआइआरसं./Pan/Gir No. Aabcl1276B (अपीलाथी /Appellant) (प्रत्यथी / Respondent) :

For Appellant: Shri Shriram BajajFor Respondent: Shri Suresh Kumar, Sr. A.R

Section 140ASection 140A(3)Section 221Section 221(1)Section 234BSection 250

section 140A(3) of the Act by the learned Assessing Officer. Your appellant, therefore, prays that the penalty imposed be cancelled. 2. Your appellant craves leave to alter, modify, amend or delete the above ground of appeal, or to add one or more new ground(s), as may be necessary.” 2. Briefly stated, the facts of the case are that

VIACOM 18 MEDIA PRIVATE LIMITED,MUMBAI vs. DCIT (IT)-4(3)(1), MUMBAI

In the result, this appeal filed by the assessee stands dismissed

ITA 3776/MUM/2015[2013-14]Status: DisposedITAT Mumbai07 Aug 2017AY 2013-14

Bench: Shri Shamim Yahya, Am & Shri Ravish Sood, Jm

For Appellant: Ms.Armaity IchhaporiaFor Respondent: Shri M.V.Rajguru (Sr.DR)

Section 195Section 195(2)Section 9(1)Section 9(1)(vi)

140A(3) was non- existent in view of the said decision of the Madras High Court and cancelled the order of the penalty. Thus, it can be seen that the said decision is not relevant to the facts of the present case a the same has been rendered in connection with non-existent section. 6. During the course of hearing