Amaravati v. ITO, High Court of Kerala

142 Taxmann.com 81High Court2022#3543 most cited

What is Amaravati v. ITO, High Court of Kerala authority for?

A late fee under section 234E cannot be imposed if TDS applications have been processed under section 200A. Orders levying such fees are liable to be set aside.

33

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2024 to 2025.

Also referred to as

Amaravati v. ITO · section 200A · section 234E · TDS processing · late fee · tax deducted at source · Kerala High Court

Sections most often in play

Section 200ASection 234ESection 200A(1)(c)Section 1961Section 250Section 143(1)Section 154Section 200A(1)(c) of the Income Tax Act

Issues it is cited on

section 200asection 234esection 200clarificatory amendmentsection 200a(1)section 20section 234section 23levy of penaltydelay in filing appealtax deducted at sourceopportunity of being heard

Judgments citing Amaravati v. ITO, High Court of Kerala

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…

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

In the result, these other

ITA 878/DEL/2023[2015-16 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 877/DEL/2023[2015-16 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, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 876/DEL/2023[2014-15, 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 875/DEL/2023[2014-15 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 874/DEL/2023[2014-15 24-Q,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 873/DEL/2023[2014-15, 24-Q,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, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 846/DEL/2023[2013-14]Status: DisposedITAT Delhi15 Feb 2024AY 2013-14

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…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण,च"डीगढ़ "यायपीठ “ए” , च"डीगढ़ IN THE INCOME TAX APPELLATE TRIBUNAL, CHANDIGARH BENCH “A”, CHANDIGARH HEARING THROUGH: VIRTUAL MODE "ी आकाश दीप जैन, उपा"य" एवं "ी िव"म "सह यादव, लेखा सद"य BEFORE: SHRI. AAKASH DEEP JAIN, VP & SHRI. VIKRAM SINGH YADAV, AM आयकर अपील सं./ ITA Nos. 35 & 38/Chd/2022 िनधा"रण वष" / Assessment Year : 2014-15 Batra Exports बनाम DCIT, TDS C/o J K Gupta, Advocate Ludhiana 4702, Hospital Bazar, Bathinda Punjab- 151005 "थायी लेखा सं./PAN NO: अपीलाथ"/Appellant ""यथ"/Respondent िनधा"रती क" ओर से/Assessee by : Shri J.K. Gupta, Advocate राज"व क" ओर से/ Revenue by : Smt. Amanpreet…