Biswajit Das v. Union of India

413 ITR 92High Court#6106 most cited

What is Biswajit Das v. Union of India authority for?

The levy of fee under section 234E of the Income-tax Act, 1961, is automatic in cases of delay in filing a statement of tax deducted at source, irrespective of any specific order being passed under section 200A.

19

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2019 to 2025.

Also referred to as

Biswajit Das v. Union of India · section 234E · section 200A · section 200 · delay in filing TDS statement · automatic levy of fee · TDS compliance · tax deducted at source

Sections most often in play

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

Judgments citing Biswajit Das v. Union of India

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

…ation before Hon'ble High Courts included the period prior to 1-6-2015. The ld. DR relied on the following decisions:- (i) Rajesh Kourani v. UOI [2017] 83 taxmann.com 137/249 Taxman 402 (Guj.) (ii) Biswajit Das v. UOI [2019] 103 taxmann.com 290/264 Taxman 41/413 ITR 92 (Delhi) (iii) Qatalys Software Technologies (P) Ltd. v. UOI, [2020] 115 taxmann.com 345/272 Taxman 119 (Mad.) (iv) Dundlod Shikshan Sansthan v. UOI [2015] 63 taxmann.com 243/235 Taxman 446 (Raj.) (v) Rashmikant Kundalia v. UOI [2015] 54 taxmann.com 200/229 Taxman 596/373 ITR 268 (Bom.) (vi) Lakshminirman Bangalore (P.) Ltd. v. Dy. CIT [2015] 60 ta…

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

…ation before Hon'ble High Courts included the period prior to 1-6-2015. The ld. DR relied on the following decisions:- (i) Rajesh Kourani v. UOI [2017] 83 taxmann.com 137/249 Taxman 402 (Guj.) (ii) Biswajit Das v. UOI [2019] 103 taxmann.com 290/264 Taxman 41/413 ITR 92 (Delhi) (iii) Qatalys Software Technologies (P) Ltd. v. UOI, [2020] 115 taxmann.com 345/272 Taxman 119 (Mad.) (iv) Dundlod Shikshan Sansthan v. UOI [2015] 63 taxmann.com 243/235 Taxman 446 (Raj.) (v) Rashmikant Kundalia v. UOI [2015] 54 taxmann.com 200/229 Taxman 596/373 ITR 268 (Bom.) (vi) Lakshminirman Bangalore (P.) Ltd. v. Dy. CIT [2015] 60 ta…

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

The appeal of the assessee is allowed

ITA 1042/DEL/2020[2013-14(26Q/Q-4)]Status: DisposedITAT Delhi10 Nov 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Pradeep Gautam, Sr. DR
Section 139(1)Section 139(9)Section 154Section 200ASection 220Section 234E

…judgment of Hon'ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon'ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon'ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT, CPC-TDS, GHAZIABAD

The appeal of the assessee is allowed

ITA 1041/DEL/2020[2013-14(26Q/Q-3)]Status: DisposedITAT Delhi10 Nov 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Pradeep Gautam, Sr. DR
Section 139(1)Section 139(9)Section 154Section 200ASection 220Section 234E

…judgment of Hon'ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon'ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon'ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT - CPC - TDS, GHAIABAD

The appeal of the assessee is allowed

ITA 1039/DEL/2020[2013-14 (24Q, Q4)]Status: DisposedITAT Delhi10 Nov 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Pradeep Gautam, Sr. DR
Section 139(1)Section 139(9)Section 154Section 200ASection 220Section 234E

…judgment of Hon'ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon'ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon'ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

W SERVE TECHNOLOGIES PRIVATE LIMITED,GURGAON vs. ACIT - CPC - TDS, GHAIABAD

The appeal of the assessee is allowed

ITA 1033/DEL/2020[2014-15 (24Q, Q1)]Status: DisposedITAT Delhi10 Nov 2022

Bench: Shri Shamim Yahya & Shri Anubhav Sharma

For Appellant: NoneFor Respondent: Shri Pradeep Gautam, Sr. DR
Section 139(1)Section 139(9)Section 154Section 200ASection 220Section 234E

…judgment of Hon'ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon'ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon'ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

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

…judgment of Hon’ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

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

…judgment of Hon’ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

SH. ASHOK KUMAR JAIN,DELHI vs. DCIT (TDS)- CPC, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 5509/DEL/2016[2014-15]Status: DisposedITAT Delhi17 Feb 2020AY 2014-15

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 5509/Del/2016 : Asstt. Year : 2014-15 Sh. Ashok Kumar Jain, Vs Dcit(Tds), Pankaj Sharma, Advocate, Cpc, 34, Vijay Block, Near Nathu Ghaziabad Sweets, Vikas Marg, Laxmi Nagar, Delhi-110092 (Appellant) (Respondent) Pan No. Aaipj9789P Assessee By : None Revenue By : Sh. Amit Jain, Sr. Dr Date Of Hearing: 10.02.2020 Date Of Pronouncement: 17.02.2020

For Appellant: NoneFor Respondent: Sh. Amit Jain, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…judgment of Hon’ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

M/S. VKARE BIO SCIENCES PVT. LTD.,DELHI vs. DCIT (CPC- TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 2310/DEL/2017[2015-16]Status: DisposedITAT Delhi30 Aug 2019AY 2015-16

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2308/Del/2017 : Asstt. Year : 2015-16 Ita No. 2309/Del/2017 : Asstt. Year : 2015-16 Ita No. 2310/Del/2017 : Asstt. Year : 2015-16 Vkare Bio Sciences Pvt. Ltd., V Deputy Commissioner Of Income C/O L.K. Arora & Co. (Tax S Tax (Cpc-Tds), Advocate), E-36/305, 3Rd Floor, Ghaziabad Jawahar Park, Vikas Marg, Laxmi Nagar, Delhi-110092 (Appellant) (Respondent) Pan No. Aaecv1010E Assessee By : None Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 28.08.2019 Date Of Pronouncement: 30.08.2019 Order Per Bench:

For Appellant: NoneFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…judgment of Hon’ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

M/S. VKARE BIO SCIENCES PVT. LTD.,DELHI vs. DCIT (CPC- TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 2309/DEL/2017[2015-16]Status: DisposedITAT Delhi30 Aug 2019AY 2015-16

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2308/Del/2017 : Asstt. Year : 2015-16 Ita No. 2309/Del/2017 : Asstt. Year : 2015-16 Ita No. 2310/Del/2017 : Asstt. Year : 2015-16 Vkare Bio Sciences Pvt. Ltd., V Deputy Commissioner Of Income C/O L.K. Arora & Co. (Tax S Tax (Cpc-Tds), Advocate), E-36/305, 3Rd Floor, Ghaziabad Jawahar Park, Vikas Marg, Laxmi Nagar, Delhi-110092 (Appellant) (Respondent) Pan No. Aaecv1010E Assessee By : None Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 28.08.2019 Date Of Pronouncement: 30.08.2019 Order Per Bench:

For Appellant: NoneFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…judgment of Hon’ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

M/S. VKARE BIO SCIENCES PVT. LTD.,DELHI vs. DCIT (CPC- TDS), GHAZIABAD

In the result, the appeals of the assessee are allowed

ITA 2308/DEL/2017[2015-16]Status: DisposedITAT Delhi30 Aug 2019AY 2015-16

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2308/Del/2017 : Asstt. Year : 2015-16 Ita No. 2309/Del/2017 : Asstt. Year : 2015-16 Ita No. 2310/Del/2017 : Asstt. Year : 2015-16 Vkare Bio Sciences Pvt. Ltd., V Deputy Commissioner Of Income C/O L.K. Arora & Co. (Tax S Tax (Cpc-Tds), Advocate), E-36/305, 3Rd Floor, Ghaziabad Jawahar Park, Vikas Marg, Laxmi Nagar, Delhi-110092 (Appellant) (Respondent) Pan No. Aaecv1010E Assessee By : None Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 28.08.2019 Date Of Pronouncement: 30.08.2019 Order Per Bench:

For Appellant: NoneFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…judgment of Hon’ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E of the Act is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement…

YOGENDER NATH BHARDWAJ,NEW DELHI vs. DCIT, GHAZIABAD

In the result appeal of the assessee is allowed

ITA 2856/DEL/2017[2015-16]Status: DisposedITAT Delhi28 Aug 2019AY 2015-16

Bench: Sh. Amit Shukladr. B. R. R. Kumarita No. 2856/Del/2017 : Asstt. Year : 2015-16 Yogender Nath Bhardwaj, Vs Dcit, 81-82, 1St Floor, Gokhale Cpc-Tds, Market, New Delhi-110054 Ghaziabad (Appellant) (Respondent) Pan No. Aagpb0780J Assessee By : Sh. Mayank Patwari, Ca Revenue By : Sh. N. K. Bansal, Sr. Dr Date Of Hearing: 27.08.2019 Date Of Pronouncement: 28.08.2019 Order Per Dr. B. R. R. Kumar:

For Appellant: Sh. Mayank Patwari, CAFor Respondent: Sh. N. K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 234ESection 3

…judgment of Hon’ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 4. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E is automatic wherever there is a delay in view of statement of tax at source. 5. After considering the impugned orders we find delay in filing of statement in regard…

SUB DIVISIONAL OFFICE CIVIL PANIPAT,,PANIPAT vs. ITO TDS, KARNAL

In the result appeals of the assessee are allowed

ITA 5924/DEL/2016[2015-16 (4th Qtr)]Status: DisposedITAT Delhi23 Aug 2019

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri VipulFor Respondent: Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…ver, Ld. CIT (A) has rejected the said contention on the ground that order has been passed after 1.6.2015, therefore, fees is leviable. 3. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E is automatic wherever there is a delay in filing of statement of tax at source. 4. After considering the impugned orders, we find there are slight delay in filing of…

SUB DIVISIONAL OFFICE CIVIL PANIPAT,PANIPAT vs. ITO (TDS), KARNAL

In the result appeals of the assessee are allowed

ITA 5920/DEL/2016[2013-14 (F.Y.- 2012-13)]Status: DisposedITAT Delhi23 Aug 2019

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri VipulFor Respondent: Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…ver, Ld. CIT (A) has rejected the said contention on the ground that order has been passed after 1.6.2015, therefore, fees is leviable. 3. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E is automatic wherever there is a delay in filing of statement of tax at source. 4. After considering the impugned orders, we find there are slight delay in filing of…

SMT. SARVADA NANGIA,DEHRADUN vs. DCIT CPC-TDS, GHAZIABAD

In the result appeal of the assessee is allowed

ITA 4434/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi23 Aug 2019

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: NoneFor Respondent: Shri N.K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…judgment of Hon’ble Bombay High Court in the case of Rashmikant Kundalia vs. Union of India and decided the issue against the assessee. 3. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E is automatic wherever there is a delay in view of statement of tax at source. 4. After considering the impugned orders we find delay in filing of statement in regard…

SUB DIVISIONAL OFFICE CIVIL PANIPAT,,PANIPAT vs. ITO TDS, KARNAL

In the result appeals of the assessee are allowed

ITA 5923/DEL/2016[2015-16 (3rd Qtr)]Status: DisposedITAT Delhi23 Aug 2019

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri VipulFor Respondent: Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…ver, Ld. CIT (A) has rejected the said contention on the ground that order has been passed after 1.6.2015, therefore, fees is leviable. 3. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E is automatic wherever there is a delay in filing of statement of tax at source. 4. After considering the impugned orders, we find there are slight delay in filing of…

SUB DIVISIONAL OFFICE CIVIL PANIPAT,,PANIPAT vs. ITO TDS, KARNAL

In the result appeals of the assessee are allowed

ITA 5922/DEL/2016[2015-16 (2nd Qtr)]Status: DisposedITAT Delhi23 Aug 2019

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri VipulFor Respondent: Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…ver, Ld. CIT (A) has rejected the said contention on the ground that order has been passed after 1.6.2015, therefore, fees is leviable. 3. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E is automatic wherever there is a delay in filing of statement of tax at source. 4. After considering the impugned orders, we find there are slight delay in filing of…

SUB DIVISIONAL OFFICE CIVIL PANIPAT,PANIPAT vs. ITO (TDS), KARNAL

In the result appeals of the assessee are allowed

ITA 5919/DEL/2016[2013-14 (F.Y.- 2012-13)]Status: DisposedITAT Delhi23 Aug 2019

Bench: Shri Amit Shukla & Dr. B.R.R. Kumar

For Appellant: Shri VipulFor Respondent: Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR
Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 234ESection 3

…ver, Ld. CIT (A) has rejected the said contention on the ground that order has been passed after 1.6.2015, therefore, fees is leviable. 3. Before us Ld. DR has relied upon the judgment of Hon’ble Delhi High Court in the case of Biswajit Das vs Union of India 413 ITR 92 and also judgment of Hon’ble Bombay High Court in the case of Mr. Rashmikant Kundalia vs Union of India and Writ petition No. 771 of 2014 and submitted that the levy of fee u/s 234E is automatic wherever there is a delay in filing of statement of tax at source. 4. After considering the impugned orders, we find there are slight delay in filing of…

Biswajit Das v. Union of India (413 ITR 92) — Cited in 19 Judgments | BharatTax