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5,078 results for “TDS”+ Section 201(1)clear

Sorted by relevance

Delhi1,170Mumbai1,016Bangalore940Chennai488Kolkata161Pune160Raipur138Nagpur131Jaipur126Ahmedabad120Hyderabad103Indore92Cochin64Chandigarh59Jodhpur45Lucknow37Rajkot37Panaji26Visakhapatnam22Surat22Agra18Cuttack18Patna17SC13Jabalpur10Guwahati9Bombay8Ranchi8Amritsar8Dehradun7Varanasi4A.K. SIKRI ROHINTON FALI NARIMAN1

Key Topics

Section 201(1)71TDS64Deduction54Section 143(3)53Addition to Income50Section 20144Section 4041Section 25027Disallowance26Section 194C23Section 153A

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

ITA 2363/PUN/2024[2020-21]Status: DisposedITAT Pune25 Jun 2025AY 2020-21
Section 200ASection 234E

section 201(1A) after filing the\nTDS returns is bad as well.\n4) That as per the provisions of sec 201(1) of the Act also a Deductor\ncannot be treated as an assessee in default and TDS

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

ITA 173/JPR/2025[2017-18]Status: DisposedITAT Jaipur27 May 2025AY 2017-18
For Appellant: Mrs. Apeksha Kalra, AdvocateFor Respondent: Shri Gautam Singh Choudhary, Addl. CIT-DR
Section 142

Showing 1–20 of 5,078 · Page 1 of 254

...
23
Survey u/s 133A19
Section 201
Section 201(1)
Section 250(6)
Section 253(5)
Section 292B
Section 5

201(1) is not automatic. The AO must verify whether taxes have been\npaid by the deductees. If the deductees have paid the taxes due, the deductor\ncannot be treated as an assessee-in-default.\nJagran Prakashan Ltd. v. DCIT (TDS) (2012) 21 taxmann.com 489 (All HC):\nFacts: The AO passed an order under Section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 129/MUM/2023[2015-16]Status: DisposedITAT Mumbai16 Aug 2023AY 2015-16

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 131/MUM/2023[2017-18]Status: DisposedITAT Mumbai16 Aug 2023AY 2017-18

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 127/MUM/2023[2013-14]Status: DisposedITAT Mumbai16 Aug 2023AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 132/MUM/2023[2018-19]Status: DisposedITAT Mumbai16 Aug 2023AY 2018-19

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 128/MUM/2023[2014-15]Status: DisposedITAT Mumbai16 Aug 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 133/MUM/2023[2019-20]Status: DisposedITAT Mumbai16 Aug 2023AY 2019-20

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

ITA 130/MUM/2023[2016-17]Status: DisposedITAT Mumbai16 Aug 2023AY 2016-17

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Ketan Ved, &For Respondent: Shri Biswanath Das &
Section 14Section 17Section 194HSection 201Section 36Section 4Section 6

TDS default under default under default under section 201 section 201 (1) section 201 (1) is of ₹ is determined (1

STATE BANK OF INDIA-ISB BRANCH,MUMBAI vs. DCIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 355/MUM/2023[2011-2012]Status: DisposedITAT Mumbai27 Apr 2023AY 2011-2012

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3087/MUM/2022[2015-16]Status: DisposedITAT Mumbai27 Apr 2023AY 2015-16

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

STATE BANK OF INDIA HRMS DEPARTMENT ,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3111/MUM/2022[2012-2013]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-2013

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

STATE BANK OF INDIA HRMS DEPARTMENT,MUMBAI vs. ASSTT. COMMISSIONER OF INCOME TAX (TDS)RANGE-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3112/MUM/2022[2013-2014]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-2014

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

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

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2764/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3089/MUM/2022[2017-18]Status: DisposedITAT Mumbai27 Apr 2023AY 2017-18

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2), MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3088/MUM/2022[2016-17]Status: DisposedITAT Mumbai27 Apr 2023AY 2016-17

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

STATE BANK OF INDIA-RBO II THANE WESTERN BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2765/MUM/2022[2013-14]Status: DisposedITAT Mumbai27 Apr 2023AY 2013-14

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

STATE BANK OF INDIA- NRI BRANCH,MUMBAI vs. ACIT-TDS-2(2), MUMBAI

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 2744/MUM/2022[2012-13]Status: DisposedITAT Mumbai27 Apr 2023AY 2012-13

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

STATE BANK OF INDIA,MUM vs. ACIT-TDS-2(2),, MUM

In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for In the result, all the appeals of the assessee are allowed for statisti...

ITA 3086/MUM/2022[2014-15]Status: DisposedITAT Mumbai27 Apr 2023AY 2014-15

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Ita Nos. 3111& 3112/Mum/2022 Assessment Years: 2012-13& 2013-14 State Bank Of India Hrms Acit (Tds) Rg-2(2), Department, Peddar Road, Vs. 4Th Floor, Cidco Tower No. 7, Mumbai-400014. Belapur Railway Station Complex-400614. Tan No. Mums 63193 E Appellant Respondent Assessee By : Mr. Anand Desai & Mr. Sachin Lopes, Ar Revenue By : Mr. Paresh Deshpande, Dr

For Appellant: Mr. Anand Desai &For Respondent: Mr. Paresh Deshpande, DR

201(1) order of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as of the TDS officer and thereby holding the appellant as an assessee in default on account of non an assessee in default on account of non- -deduction of tax at source in respect of leave fare concession

CONNAUGHT PLAZA RESTAURANTS PVT. LTD,NEW DELHI vs. DCIT, CIRCLE-73(1), DELHI

The appeal of the assessee is partly allowed in terms of our aforesaid observations

ITA 1984/DEL/2020[2011-12]Status: DisposedITAT Delhi31 Dec 2021AY 2011-12

Bench: Shri G.S. Pannu & Shri Ravish Sood

For Appellant: Shri Rohit Jain, Advocate a/wFor Respondent: Shri Sumit Kumar Varma, Sr.D.R
Section 133ASection 194CSection 194ISection 201Section 201(1)Section 201(3)

201(1) /201(1A) of the Act, dated 29.03.2018 is clearly barred by limitation. We, thus, in terms of our aforesaid observations quash the order passed by the AO u/s.201(1)/201(1A), dated 29.03.2018 as barred by limitation. The Grounds of appeal Nos. 1 to 3 are allowed in terms of our aforesaid observations. 11. We shall now advert