191 (Karnataka); Franchise India Brands Ltd. v. CPC, ITAT Delhi

122 Taxmann.com 196Reported decision2020#3639 most cited

What is 191 (Karnataka); Franchise India Brands Ltd. v. CPC, ITAT Delhi authority for?

Orders levying late fee under Section 234E are liable to be set aside if the authorities below have erred in sustaining the levy.

32

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2025.

Also referred to as

Franchise India Brands Ltd. v. CPC · ITAT Delhi · Section 234E · late fee · levy of penalty · set aside order · rectification under section 154 · Section 200A · Section 220(2) · Section 143(1)

Sections most often in play

Section 200ASection 234ESection 200A(1)(c)Section 1961Section 220(2)Section 154Section 143(1)Section 200(3)

Issues it is cited on

section 200asection 234esection 200section 200a(1)rectification under section 154section 20section 220section 234section 220(2)levy of penaltysection 23tax deducted at source

Judgments citing 191 (Karnataka); Franchise India Brands Ltd. v. CPC, ITAT Delhi

Punchsheel Nursing Home, Main Road Nagrota Bagwan vs. ITO TDS Ward 76(3), Aayakar Bhawan, Distt Centre Laxmi Nagar

In the result, both the appeals of the assessee are allowed

ITA 3321/DEL/2025[2013-14]Status: DisposedITAT Delhi19 Dec 2025AY 2013-14

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3320 & 3321/Del/2025 [Assessment Year: 2015-16 & 2013-14] Punchsheel Nursing Home Vs. ITO Main Road, Nagrota TDS Ward- 76 (3) Aayakar Bagwan, Distt. Kangra H.P. Bhawan Distt. Centre Laxmi Kangra Nagar Appellant Respondent Assessee by None Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 19.12.2025 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the assessee against NFAC, Delhi dated 03.03.2025 for the A.Y’s 2015…

Punchsheel Nursing Home, Main Road Nagrota Bagwan vs. ITO TDS Ward 76(3), Aayakar Bhawan Distt Centre Laxmi Nagar

In the result, both the appeals of the assessee are allowed

ITA 3320/DEL/2025[2015-16]Status: DisposedITAT Delhi19 Dec 2025AY 2015-16

Bench: Shri C.N. Prasad & Shri Naveen Chandra

Section 154Section 201Section 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, ‘E’: NEW DELHI BEFORE SHRI C.N. PRASAD, JUDICIAL MEMBER AND SHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER ITA No.3320 & 3321/Del/2025 [Assessment Year: 2015-16 & 2013-14] Punchsheel Nursing Home Vs. ITO Main Road, Nagrota TDS Ward- 76 (3) Aayakar Bagwan, Distt. Kangra H.P. Bhawan Distt. Centre Laxmi Kangra Nagar Appellant Respondent Assessee by None Revenue by Ms. Ankush Kalra, Sr. DR Date of Hearing 13.11.2025 Date of Pronouncement 19.12.2025 ORDER PER C.N. PRASAD, JM, These two appeals are filed by the assessee against NFAC, Delhi dated 03.03.2025 for the A.Y’s 2015…

Supreme Transport Company, Indore vs. ITO TDS-II, Indore

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

ITA 917/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

Supreme Transport Company, Indore vs. ITO TDS-II, Indore

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

ITA 914/IND/2024[2013-14]Status: DisposedITAT Indore13 Oct 2025AY 2013-14

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

Section 200(3)Section 200ASection 234E

…आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND SHRI PARESH M. JOSHI, JUDICIAL MEMBER ITA No.914 & 917/Ind/2024 Assessment Year: 2013-14 [Financial Year: 2012-13 / Q2-24Q & Q3-24Q) M/s. Supreme Transport ITO TDS-II, Company, Indore 201, Vikram Tower, बनाम/ Sneh Nagar, Vs. Indore (Assessee/Appellant) (Revenue/Respondent) PAN: AAUFS5010N Assessee by Shri Subhash Chand Jain, AR Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 08.10.2025 Date of Pronouncement 13.10.2025 आदेश/ O R D E R Per Bench: Feeling aggrieved by…

A2Z Waste Management (Mirzapur) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, both the Assessee’s appeals are allowed

ITA 741/DEL/2025[2014-15]Status: DisposedITAT Delhi13 May 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwalita Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z Waste Management Vs. Dcit/Acit (Tds), (Mirzapur) Limited, Tds, Cpc, Ayakar O-116, 1St Floor, Dlf Shopping Bhawan, Sector-3, Mall, Arjun Marg, Vaishali, Dlf City, Phase-1, Ghaziabad-201010 Dlf Qe S.O., Gurgaon, Haryana- 122002 (Pan: Rtka06548D) (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Om Parkash, Sr. Dr. Date Of Hearing 13.05.2025 Date Of Pronouncement 13.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Om Parkash, Sr. DR
Section 2Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z WASTE MANAGEMENT VS. DCIT/ACIT (TDS), (MIRZAPUR) LIMITED, TDS, CPC, AYAKAR O-116, 1ST FLOOR, DLF SHOPPING BHAWAN, SECTOR-3, MALL, ARJUN MARG, VAISHALI, DLF CITY, PHASE-1, GHAZIABAD-201010 DLF QE S.O., GURGAON, HARYANA- 122002 (PAN: RTKA06548D) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Om Parkash, Sr. DR. Date of Hearing 13.05.2025 Date of Pronouncement 13.05.2025 ORDER PER MAHAVIR…

A2Z Waste Management (Mirzapur) Limited, Gurgaon vs. Deputy/Assistant Commissioner of Income Tax (TDS), Ghaziabad

In the result, both the Assessee’s appeals are allowed

ITA 740/DEL/2025[2014-15]Status: DisposedITAT Delhi13 May 2025AY 2014-15

Bench: Shri Mahavir Singh & Shri Manish Agarwalita Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z Waste Management Vs. Dcit/Acit (Tds), (Mirzapur) Limited, Tds, Cpc, Ayakar O-116, 1St Floor, Dlf Shopping Bhawan, Sector-3, Mall, Arjun Marg, Vaishali, Dlf City, Phase-1, Ghaziabad-201010 Dlf Qe S.O., Gurgaon, Haryana- 122002 (Pan: Rtka06548D) (Appellant) (Respondent) Appellant By : None Respondent By : Sh. Om Parkash, Sr. Dr. Date Of Hearing 13.05.2025 Date Of Pronouncement 13.05.2025 Order

For Appellant: NoneFor Respondent: Sh. Om Parkash, Sr. DR
Section 2Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’’ : NEW DELHI) BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER ITA Nos. 740 & 741/Del/2025 Asstt. Year : 2014-15 A2Z WASTE MANAGEMENT VS. DCIT/ACIT (TDS), (MIRZAPUR) LIMITED, TDS, CPC, AYAKAR O-116, 1ST FLOOR, DLF SHOPPING BHAWAN, SECTOR-3, MALL, ARJUN MARG, VAISHALI, DLF CITY, PHASE-1, GHAZIABAD-201010 DLF QE S.O., GURGAON, HARYANA- 122002 (PAN: RTKA06548D) (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Om Parkash, Sr. DR. Date of Hearing 13.05.2025 Date of Pronouncement 13.05.2025 ORDER PER MAHAVIR…

Atn Infratech P.Ltd, New Delhi vs. ACIT, Circle 1(1), New Delhi

Appeals of the assessee are allowed

ITA 1598/DEL/2023[2015-16 (Q-4/26Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

Atn Infratech P.Ltd, New Delhi vs. ACIT, Circle-1(1), New Delhi

Appeals of the assessee are allowed

ITA 1597/DEL/2023[2015-16 (Q-4/24Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

Atn Infratech P.Ltd, New Delhi vs. ACIT, Circle-1(1), New Delhi

Appeals of the assessee are allowed

ITA 1596/DEL/2023[2013-14 (Q-3/26Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

Atn Infratech Private Limted, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 951/DEL/2023[2015-16 (24Q,Q3)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 950/DEL/2023[2015-16 (24Q,Q2)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 949/DEL/2023[2015-16 (26Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 948/DEL/2023[2014-15 (26Q,Q2)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 947/DEL/2023[2014-15 (26Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 946/DEL/2023[2014-15 (24Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. DCIT, Circle-1(1), Delhi

In the result, these other

ITA 945/DEL/2023[2013-14 (26Q,Q4)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. DCIT, Circle-1(1), Delhi

In the result, these other

ITA 944/DEL/2023[2013-14 (24Q,Q4)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 881/DEL/2023[2015-16 26Q,Q4]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 880/DEL/2023[2015-16, 26Q,Q3]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 879/DEL/2023[2015-16 26Q Q2]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…