Atlas Brands (P) Ltd. v. CIT (TDS)

152 Taxmann.com 384Income Tax Appellate Tribunal2023#5869 most cited

What is Atlas Brands (P) Ltd. v. CIT (TDS) authority for?

Late fees under section 234E are illegal for TDS returns filed before June 1, 2015, if the return is for a period prior to that date, following the ratio of a jurisdictional High Court decision.

20

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2023 to 2025.

Also referred to as

Atlas Brands (P) Ltd. v. CIT (TDS) · section 234E · TDS return delay · late fees · Fatheraj Singhvi v. UoI · pre-June 1 2015

Sections most often in play

Section 200ASection 234ESection 250

Issues it is cited on

section 200asection 234eappeal before cit(a)delay in filing appealsection 234condonation of delaysection 250indianfacinterest

Judgments citing Atlas Brands (P) Ltd. v. CIT (TDS)

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 852/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 851/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

Chakrabarti Eye Care Centre, Thiruvananthapuram vs. ACIT, Thiruvananthapuram

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 850/COCH/2024[2013-14]Status: DisposedITAT Cochin04 Apr 2025AY 2013-14

Bench: Shri George George K., Vp & Shri Inturi Rama Rao, Am

For Appellant: Shri Sreeram Sekhar, CAFor Respondent: Smt. Leena Lal, Sr. D.R
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH BEFORE SHRI GEORGE GEORGE K., VP AND SHRI INTURI RAMA RAO, AM ITA Nos. 850 to 852/Coch/2024 Assessment Year: 2013-14 Chakrabarti Eye Care Centre .......... Appellant Opp. Indianoil Petrol Pump, Kanjirampara SO Thiruvananthapuram 695030 [PAN: AAEFC5336K] vs. ACIT, Thiruvananthapuram .......... Respondent Appellant by: Shri Sreeram Sekhar, CA Respondent by: Smt. Leena Lal, Sr. D.R. Date of Hearing: 03.04.2025 Date of Pronouncement: 04.04.2025 O R D E R Per: George George K., VP These appeals at the instance of the assessee is directed against three separate orde…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 567/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 566/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 565/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 564/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 563/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 562/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 561/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 560/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1)(, Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 559/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 558/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle 3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 557/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 556/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 555/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 554/BANG/2023[2012-13]Status: DisposedITAT Bangalore27 Sept 2023AY 2012-13

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 533/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 532/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 531/BANG/2023[2012-13]Status: DisposedITAT Bangalore27 Sept 2023AY 2012-13

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

Atlas Brands (P) Ltd. v. CIT (TDS) (152 Taxmann.com 384) — Cited in 20 Judgments | BharatTax