Dr. Amrit Lai Mangal v. Union of India

62 Taxmann.com 310High Court2015#1968 most cited

What is Dr. Amrit Lai Mangal v. Union of India authority for?

Section 234E of the Income Tax Act, 1961, which levies a fee for delayed filing of TDS statements, is intra vires the Constitution. However, this fee cannot be levied for statements filed prior to June 1, 2015.

58

judgments rely on this decision, according to BharatTax’s citation analysis of 366,416 Indian tax judgments — from 2017 to 2025.

Also referred to as

Dr. Amrit Lai Mangal v. Union of India · section 234E · section 200(3) · fee for delayed TDS statement · intra vires · validity of section 234E · TDS processing · Punjab & Haryana High Court

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 200a(1)(c)section 200a(1)section 206csection 272asection 200(3)section 206section 200asection 234esection 200tax deducted at sourcesection 20section 234

Judgments citing Dr. Amrit Lai Mangal v. Union of India

Madhyanchal Gramin Bank, Saleha Branch, Sagar vs. ITO(TDS)-2, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 66/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, Ranibaug Panna Branch, Sagar vs. ITO(TDS)-1, Jabalpur

In the result, the assessee‟s appeals are dismissed

ITA 65/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, 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…

Media Anupam Ltd., Berhampur vs. ITO (TDS)-2, Bhubaneswar

In the result, appeals of the assessee in ITA Nos

ITA 447/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.440 to 449/CTK/2019 (AY:2014-2015)( Quarter-1) 26Q (AY:2014-2015)( Quarter-2) 26Q (AY:2014-2015) (Quarter-3) 26Q (AY:2014-2015) (Quarter-4) 26Q (AY:2015-2016) (Quarter-1) 26Q (AY:2015-2016) (Quarter-2) 26Q (AY:2015-2016) (Quarter-3) 26Q (AY:2015-2016) (Quarter-4) 26Q (AY:2016-2017) (Quarter-3) 26Q (AY:2016-2017) (Quarter-4) 26Q MEDIA ANUPAM LTD. Vs. ITO(TDS)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 PAN No. AABCM 2118 B, TAN…

Media Anupam Ltd., Berhampur vs. ITO (TDS)-2, Bhubaneswar

In the result, appeals of the assessee in ITA Nos

ITA 446/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.440 to 449/CTK/2019 (AY:2014-2015)( Quarter-1) 26Q (AY:2014-2015)( Quarter-2) 26Q (AY:2014-2015) (Quarter-3) 26Q (AY:2014-2015) (Quarter-4) 26Q (AY:2015-2016) (Quarter-1) 26Q (AY:2015-2016) (Quarter-2) 26Q (AY:2015-2016) (Quarter-3) 26Q (AY:2015-2016) (Quarter-4) 26Q (AY:2016-2017) (Quarter-3) 26Q (AY:2016-2017) (Quarter-4) 26Q MEDIA ANUPAM LTD. Vs. ITO(TDS)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 PAN No. AABCM 2118 B, TAN…

Media Anupam Ltd., Berhampur vs. ITO (TDS)-2, Bhubaneswar

In the result, appeals of the assessee in ITA Nos

ITA 445/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.440 to 449/CTK/2019 (AY:2014-2015)( Quarter-1) 26Q (AY:2014-2015)( Quarter-2) 26Q (AY:2014-2015) (Quarter-3) 26Q (AY:2014-2015) (Quarter-4) 26Q (AY:2015-2016) (Quarter-1) 26Q (AY:2015-2016) (Quarter-2) 26Q (AY:2015-2016) (Quarter-3) 26Q (AY:2015-2016) (Quarter-4) 26Q (AY:2016-2017) (Quarter-3) 26Q (AY:2016-2017) (Quarter-4) 26Q MEDIA ANUPAM LTD. Vs. ITO(TDS)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 PAN No. AABCM 2118 B, TAN…

Media Anupam Ltd., Berhampur vs. ITO (TDS)-2, Bhubaneswar

In the result, appeals of the assessee in ITA Nos

ITA 444/CTK/2019[2015-16]Status: DisposedITAT Cuttack25 Feb 2020AY 2015-16

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.440 to 449/CTK/2019 (AY:2014-2015)( Quarter-1) 26Q (AY:2014-2015)( Quarter-2) 26Q (AY:2014-2015) (Quarter-3) 26Q (AY:2014-2015) (Quarter-4) 26Q (AY:2015-2016) (Quarter-1) 26Q (AY:2015-2016) (Quarter-2) 26Q (AY:2015-2016) (Quarter-3) 26Q (AY:2015-2016) (Quarter-4) 26Q (AY:2016-2017) (Quarter-3) 26Q (AY:2016-2017) (Quarter-4) 26Q MEDIA ANUPAM LTD. Vs. ITO(TDS)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 PAN No. AABCM 2118 B, TAN…

Media Anupam Ltd., Berhampur vs. ITO (TDS)-2, Bhubaneswar

In the result, appeals of the assessee in ITA Nos

ITA 443/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Feb 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.440 to 449/CTK/2019 (AY:2014-2015)( Quarter-1) 26Q (AY:2014-2015)( Quarter-2) 26Q (AY:2014-2015) (Quarter-3) 26Q (AY:2014-2015) (Quarter-4) 26Q (AY:2015-2016) (Quarter-1) 26Q (AY:2015-2016) (Quarter-2) 26Q (AY:2015-2016) (Quarter-3) 26Q (AY:2015-2016) (Quarter-4) 26Q (AY:2016-2017) (Quarter-3) 26Q (AY:2016-2017) (Quarter-4) 26Q MEDIA ANUPAM LTD. Vs. ITO(TDS)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 PAN No. AABCM 2118 B, TAN…

Media Anupam Ltd., Berhampur vs. ITO (TDS)-2, Bhubaneswar

In the result, appeals of the assessee in ITA Nos

ITA 442/CTK/2019[2014-15]Status: DisposedITAT Cuttack25 Feb 2020AY 2014-15

Bench: Shri C.M. Garg, Jm & Shri L.P. Sahu, Am आयकर अपीऱ सं./Ita Nos.440 To 449/Ctk/2019 (Ay:2014-2015)( Quarter-1) 26Q (Ay:2014-2015)( Quarter-2) 26Q (Ay:2014-2015) (Quarter-3) 26Q (Ay:2014-2015) (Quarter-4) 26Q (Ay:2015-2016) (Quarter-1) 26Q (Ay:2015-2016) (Quarter-2) 26Q (Ay:2015-2016) (Quarter-3) 26Q (Ay:2015-2016) (Quarter-4) 26Q (Ay:2016-2017) (Quarter-3) 26Q (Ay:2016-2017) (Quarter-4) 26Q Media Anupam Ltd. Vs. Ito(Tds)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 Pan No. Aabcm 2118 B, Tanno. : Bbnm00762G (अऩीलाथी /Appellant) (प्रत्यथी / Respondent) .. ननधाारिती की ओर से /Assessee By : Shri A.K.Padhy, Fca िाजस्व की ओर से /Revenue By : Shri J.K.Lenka, Dr सुनवाई की तािीख / Date Of Hearing : 24/02/2020 घोषणा की तािीख/Date Of Pronouncement : 25/02/2020 आदेश / O R D E R Per Bench : These Are The Ten Appeals Have Been Filed By The Assessee Against The Order Of Cit(A)-1, Bhubaneswar All Dated 25.09.2019 For The 1St To 4Th Quarters For The Financial Year 2013-2014 Relevant To Assessment Year 2014-2015, For The 1St To 4Th Quarters For The Financial Year 2014- 2015 Relevant To Assessment Year 2015-2016 & For The 3Rd & 4Th Quarters For The Financial Year 2015-2016 Relevant To Assessment Year 2016-2017, Respectively

For Appellant: Shri A.K.Padhy, FCAFor Respondent: Shri J.K.Lenka, DR
Section 200ASection 201Section 234Section 234ESection 274E

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ,कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI L.P. SAHU, AM आयकर अपीऱ सं./ITA Nos.440 to 449/CTK/2019 (AY:2014-2015)( Quarter-1) 26Q (AY:2014-2015)( Quarter-2) 26Q (AY:2014-2015) (Quarter-3) 26Q (AY:2014-2015) (Quarter-4) 26Q (AY:2015-2016) (Quarter-1) 26Q (AY:2015-2016) (Quarter-2) 26Q (AY:2015-2016) (Quarter-3) 26Q (AY:2015-2016) (Quarter-4) 26Q (AY:2016-2017) (Quarter-3) 26Q (AY:2016-2017) (Quarter-4) 26Q MEDIA ANUPAM LTD. Vs. ITO(TDS)-2, Bhubaneswar Panchsheela Marg, Industrial Estate, Berhampur-760008 PAN No. AABCM 2118 B, TAN…