137 (Guj.) IV. Qatalys Software Technologies (P.) Ltd. v. UOI

115 Taxmann.com 345High Court2020#541 most cited

What is 137 (Guj.) IV. Qatalys Software Technologies (P.) Ltd. v. UOI authority for?

The Madras High Court has upheld the validity of the levy of fees under Section 234E and penalties under Section 271H, finding the charging provision to be Section 234E, with the power to levy existing from 01/07/2012.

178

judgments rely on this decision, according to BharatTax’s citation analysis of 368,149 Indian tax judgments — from 2020 to 2025.

Also referred to as

Qatalys Software Technologies · Section 234E · Section 271H · TDS returns · late filing fee · penalty · validity of levy · Madras High Court · Finance Act 2012

Sections most often in play

Section 200(3)Section 200ASection 220(2)Section 234ESection 271HSection 154Section 194IASection 201(1)

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 200a(1)(c)section 200a(1)section 272asection 200(3)section 200asection 234esection 200tax deducted at sourcesection 20

Judgments citing 137 (Guj.) IV. Qatalys Software Technologies (P.) Ltd. v. UOI

Madhyanchal Gramin Bank, Mahewa Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 64/JAB/2022[2015-16]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-16

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Mandi Bamora Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 63/JAB/2022[F.Y- 2014-15]Status: DisposedITAT Jabalpur13 Sept 2022

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Laron Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 62/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Chandera Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 61/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Mohangarh Branch, Jabalpur vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 60/JAB/2022[2015-2016]Status: DisposedITAT Jabalpur13 Sept 2022AY 2015-2016

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Niwadi Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 59/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Rajapur Branch, Sagar vs. ITO(TDS) Jabalpur, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 58/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Orchha Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 57/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank Neguan Branch, Neguwan Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 56/JAB/2022[2013-14]Status: DisposedITAT Jabalpur13 Sept 2022AY 2013-14

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

Madhyanchal Gramin Bank, Majholi Branch, Majholi vs. Cito-TDS-2 Jabalpur, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 55/JAB/2022[2014-15]Status: DisposedITAT Jabalpur13 Sept 2022AY 2014-15

Bench: Shri Sanjay Arora, Hon‟Ble & Shri Manomohan Das, Hon'Ble

…IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR BENCH, JABALPUR BEFORE SHRI SANJAY ARORA, HON‟BLE ACCOUNTANT MEMBER & SHRI MANOMOHAN DAS, HON'BLE JUDICIAL MEMBER I.T.A. No. 55/JAB/2022 (Asst. Year: 2014-15) Madhyanchal Gramin Bank, vs. ITO (TDS)-2, Jabalpur. Majhouli Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 56/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank, vs. ITO (TDS)-1, Jabalpur. Neguwan Branch, Poddar Colony, Tili Road, Sagar [PAN : AAAJM 1901 A] (Appellant) (Respondent) I.T.A. No. 57/JAB/2022 (Asst. Year: 2013-14) Madhyanchal Gramin Bank…

W Serve Technologies Private Limited, Gurgaon vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 1040/DEL/2020[2013-14 (26Q-Q-2)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1027/Del/2020 : Asstt. Year. 2015-16 ITA No. 1028/Del/2020 : Asstt. Year. 2015-16 ITA No. 1029/Del/2020 : Asstt. Year. 2015-16 ITA No. 1030/Del/2020 : Asstt. Year. 2015-16 ITA No. 1031/Del/2020 : Asstt. Year. 2015-16 ITA No. 1032/Del/2020 : Asstt. Year. 2015-16 ITA No. 1034/Del/2020 : Asstt. Year. 2014-15 ITA No. 1035/Del/2020 : Asstt. Year. 2014-15 ITA No. 1036/Del/2020 : Asstt. Year. 2014-15 ITA No. 1037/Del/2020 : Asstt. Year. 2014-15 ITA No. 1038/Del/2020 : A…

W Serve Technologies Private Limited, Gurgaon vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 1027/DEL/2020[2015-16 24Q, (Q-1)]Status: DisposedITAT Delhi31 Aug 2022

Bench: Dr. B. R. R. Kumarsh. Anubhav Sharma

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member Sh. Anubhav Sharma, Judicial Member ITA No. 1027/Del/2020 : Asstt. Year. 2015-16 ITA No. 1028/Del/2020 : Asstt. Year. 2015-16 ITA No. 1029/Del/2020 : Asstt. Year. 2015-16 ITA No. 1030/Del/2020 : Asstt. Year. 2015-16 ITA No. 1031/Del/2020 : Asstt. Year. 2015-16 ITA No. 1032/Del/2020 : Asstt. Year. 2015-16 ITA No. 1034/Del/2020 : Asstt. Year. 2014-15 ITA No. 1035/Del/2020 : Asstt. Year. 2014-15 ITA No. 1036/Del/2020 : Asstt. Year. 2014-15 ITA No. 1037/Del/2020 : Asstt. Year. 2014-15 ITA No. 1038/Del/2020 : A…

Shri Shankarlal Vishwkarma, Katni vs. Assistant Commissioner of Income Tax, CPC- TDS, Ghaziabab

In the result, all the three appeals stand allowed

ITA 89/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

…ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran Lal Vishwakarma & other v. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR “SMC” BENCH, JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER Assessment year: 2014-15 Shri Pooran Lal Vishwakarma, vs. Assistant Commissioner of Jalpa Ward, Income Tax, CPC – TDS, Katni (M.P.) Ghaziabad (PAN –ABOPV 0282C) (Appellant ) (Respondent) ITA Nos.88& 89/JAB/2019 Assessment Years: 2013-14 & 2014-15 Shri Shankar Lal Vishwakarma, vs. Assistant Commissioner of Jalpa Ward, Income Tax, CPC – TDS, Katni (M.P.) Ghaziabad (PAN –ABOPV 0281B) (Appellant ) (Respondent) Appella…

Shri Shankarlal Vishwkarma, Katni vs. Assistant Commissioner of Income Tax, CPC- TDS, Ghaziabab

In the result, all the three appeals stand allowed

ITA 88/JAB/2019[2013-14]Status: DisposedITAT Jabalpur11 Nov 2020AY 2013-14

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

…ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran Lal Vishwakarma & other v. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR “SMC” BENCH, JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER Assessment year: 2014-15 Shri Pooran Lal Vishwakarma, vs. Assistant Commissioner of Jalpa Ward, Income Tax, CPC – TDS, Katni (M.P.) Ghaziabad (PAN –ABOPV 0282C) (Appellant ) (Respondent) ITA Nos.88& 89/JAB/2019 Assessment Years: 2013-14 & 2014-15 Shri Shankar Lal Vishwakarma, vs. Assistant Commissioner of Jalpa Ward, Income Tax, CPC – TDS, Katni (M.P.) Ghaziabad (PAN –ABOPV 0281B) (Appellant ) (Respondent) Appella…

Pooran Lal Vishwakarma, Katni vs. Assistant Commissioner of Income Tax, CPC-TDS, Ghaziabad

In the result, all the three appeals stand allowed

ITA 87/JAB/2019[2014-15]Status: DisposedITAT Jabalpur11 Nov 2020AY 2014-15

Bench: Shri Nrs Ganesanassessment Year: 2014-15

Section 200ASection 200CSection 231ESection 234ASection 234E

…ITA Nos.87-89/JAB/2019 (AYs: 2013-14 & 2014-15) Pooran Lal Vishwakarma & other v. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL JABALPUR “SMC” BENCH, JABALPUR BEFORE SHRI NRS GANESAN, JUDICIAL MEMBER Assessment year: 2014-15 Shri Pooran Lal Vishwakarma, vs. Assistant Commissioner of Jalpa Ward, Income Tax, CPC – TDS, Katni (M.P.) Ghaziabad (PAN –ABOPV 0282C) (Appellant ) (Respondent) ITA Nos.88& 89/JAB/2019 Assessment Years: 2013-14 & 2014-15 Shri Shankar Lal Vishwakarma, vs. Assistant Commissioner of Jalpa Ward, Income Tax, CPC – TDS, Katni (M.P.) Ghaziabad (PAN –ABOPV 0281B) (Appellant ) (Respondent) Appella…

Bathline India (Pvt.) Ltd., Delhi vs. ACIT, CPC-TDS, Ghaziabad

In the result, all the appeals filed by the assessees are allowed

ITA 9341/DEL/2019[2013-14 (26Q,Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.9336 to 9341/Del/2019 Assessment Year: 2013-14 & 2014-15 Bathline India (P) Ltd. Vs. ACIT –CPC- TDS Vaishali A-232, Okhla Industrial Area, Ghaziabad – 201010 Uttar Phase-I, Tekhand, South East, Pradesh New Delhi-110020 PAN No. (APPELLANT) (RESPONDENT) Appellant by Sh. Vivek Aggarwal, CA Respondent by Sh. Rakhi Vimal, Sr. DR Date of Hearing: 28.08.2020 Date of Pronouncement: 31.08.2020 ORDER PER R.K PANDA, AM: This batch of six appeals filed by the…

Bathline India (P) Ltd, New Delhi vs. ACIT - CPC, Ghaziabad

In the result, all the appeals filed by the assessees are allowed

ITA 9336/DEL/2019[2013-14 (24Q-Q1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 154Section 200ASection 200A(1)Section 220(2)Section 234ESection 54

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.9336 to 9341/Del/2019 Assessment Year: 2013-14 & 2014-15 Bathline India (P) Ltd. Vs. ACIT –CPC- TDS Vaishali A-232, Okhla Industrial Area, Ghaziabad – 201010 Uttar Phase-I, Tekhand, South East, Pradesh New Delhi-110020 PAN No. (APPELLANT) (RESPONDENT) Appellant by Sh. Vivek Aggarwal, CA Respondent by Sh. Rakhi Vimal, Sr. DR Date of Hearing: 28.08.2020 Date of Pronouncement: 31.08.2020 ORDER PER R.K PANDA, AM: This batch of six appeals filed by the…

Aircon Engineers Private Limited, New Delhi vs. TDS, CPC, Ghaziabad

In the result, all the appeals filed by the assessees are allowed

ITA 9069/DEL/2019[2014-15 (Qtr-4,26Q)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234ESection 271Section 271H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.9069 to 9072/Del/2019 Assessment Year: 2014-15 Aircon Engineers Private Vs. TDS, CPC Ghaziabad Limited, 276, Sultan Sadan-I Lane No.3, Westend Marg, Saidulajaib, New Delhi-110030 PAN No. AAACA5824B (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing : 28.08.2020 Date of order : 31.08.2020 ORDER PER R.K PANDA, AM: This batch of four appeals filed by the assessee are directed against the common order date…

Innovative Pre- Press & Print Private Limited, Delhi vs. ACIT, CPC, TDS, Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 8629/DEL/2019[2015-16(Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Pre- Press & Print Private Limited, Delhi vs. ACIT, CPC, TDS, Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 8628/DEL/2019[2015-16 (Q-3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. M.R. Sahu, CAFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…