Fateh Raj Singhvi & Ors. v. UOI

289 CTR 602High Court2016#58 most cited

What is Fateh Raj Singhvi & Ors. v. UOI authority for?

A fee under Section 234E cannot be levied or adjusted in an intimation under Section 200A for TDS statements pertaining to periods prior to June 1, 2015, as the enabling amendment to Section 200A(1)(c) came into effect only from that date.

844

judgments rely on this decision, according to BharatTax’s citation analysis of 381,123 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fateh Raj Singhvi · Section 234E · Section 200A · late filing fee TDS · fee prior to 01.06.2015 · processing of TDS statement · intimation Section 200A(1)(c) · retrospective levy 234E

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 220(2)Section 156Section 201(1)Section 200(3)

Issues it is cited on

section 200a(1)(c)section 200a(1)section 200(3)section 234esection 200asection 200section 206csection 206section 220(2)section 20tax deducted at sourcedelay in filing appeal

Judgments citing Fateh Raj Singhvi & Ors. v. UOI

K.D.Realities Pvt. Ltd., Mumbai vs. ACIT, CPC, TDS, Ghaziabad

ITA 6502/MUM/2018[2016-17]Status: DisposedITAT Mumbai15 Nov 2019AY 2016-17

Bench: Shri Ravish Sood & Shri N.K. Pradhan

For Appellant: Ms. Nupur Agarwal, A.RFor Respondent: Shri K. Bhoopathi, D.R
Section 154Section 200ASection 234E

…26Q/24Q” for the aforementioned quarters pertaining to the captioned years under consideration i.e A.Y. 2013-14, 2014-15, A.Y. 2015-16 and A.Y 2016-17. We find that the Hon’ble High Court of Karnataka in the case of Fatehraj Singhvi Vs. Union of India (2016) 289 CTR 602 (Kar), had concluded, that the notice under Sec.200A of the Act computing fee under Sec.234E, to the extent the same related to the period of the tax deduction prior to 01.06.2015 was liable to be „set aside‟. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonal…

K.D.Realities Pvt. Ltd., Mumbai vs. ACIT, CPC, TDS, Ghaziabad

ITA 6499/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Nov 2019AY 2013-14

Bench: Shri Ravish Sood & Shri N.K. Pradhan

For Appellant: Ms. Nupur Agarwal, A.RFor Respondent: Shri K. Bhoopathi, D.R
Section 154Section 200ASection 234E

…26Q/24Q” for the aforementioned quarters pertaining to the captioned years under consideration i.e A.Y. 2013-14, 2014-15, A.Y. 2015-16 and A.Y 2016-17. We find that the Hon’ble High Court of Karnataka in the case of Fatehraj Singhvi Vs. Union of India (2016) 289 CTR 602 (Kar), had concluded, that the notice under Sec.200A of the Act computing fee under Sec.234E, to the extent the same related to the period of the tax deduction prior to 01.06.2015 was liable to be „set aside‟. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonal…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS)-1, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 714/IND/2018[13-14 Q-1]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS)-1, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 713/IND/2018[12-13.Q-4]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS), Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 712/IND/2018[12-13]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS), Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 711/IND/2018[12-13]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore vs. ITO (TDS)-2, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 574/IND/2018[2014-15]Status: DisposedITAT Indore13 Nov 2019AY 2014-15

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…

Nemichand Ratanchand Jain, Bangalore vs. The Assistant Commissioner of Income Tax CPC-TDS, Ghaziabad

In the result, the assessee's appeal is allowed

ITA 2401/BANG/2018[2015-16]Status: DisposedITAT Bangalore08 Nov 2019AY 2015-16

Bench: Shri B.R. Baskaran & Shri Pavan Kumar Gadale

For Appellant: Smt. Suman Lunkar, C.AFor Respondent: Shri M. Vijay Kumar, Addl. CIT (D.R)
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL BANGALORE BENCHES “ C ” BENCH: BANGALORE BEFORE SHRI B.R. BASKARAN, ACCOUNTANT MEMBER AND SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA. No.2401/Bang/2018 (Assessment Year: 2015-16) Nemichand Ratanchand Jain, Vs. Asst. Commissioner of 21/5, Albert Victor Road, Fort, Income Tax, Bengaluru – 560 002 CPC – TDS, Ghaziabad. (Appellant) (Respondent) Assessee By: Smt. Suman Lunkar, C.A. Revenue By: Shri M. Vijay Kumar, Addl. CIT (D.R) Date of Hearing : 05.11.2019 Date of Pronouncement : 08.11.2019 O R D E R PER SHRI PAVAN KUMAR GADALE, JM : The assessee has filed an appeal agains…

M/S Vikas Samities, Jamshedpur vs. CIT Exemption, Ranchi

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

ITA 356/RAN/2018[2014-15]Status: DisposedITAT Ranchi30 Oct 2019AY 2014-15
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…आयकर अपीऱीय अधिकरण, रााँची न्यायपीठ, रााँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.355 & 356/RAN/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) Vikas Samities, Vs. ITO(TDS), Jamshedpur K3-58, Hans Stoehr Road, TELCO, PO: TELCO, Jamshedpur, East Singhbhum, Jharkhand-831004 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : AAAAV 8318 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Pawan Periwal,…

M/S Vikas Samities, Jamshedpur vs. CIT Exemption, Ranchi

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

ITA 355/RAN/2018[2013-14]Status: DisposedITAT Ranchi30 Oct 2019AY 2013-14
For Appellant: Shri Pawan Periwal, CA(AR)For Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…आयकर अपीऱीय अधिकरण, रााँची न्यायपीठ, रााँची IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य एवं श्री एऱ.ऩी.साहु, ऱेखा सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JM AND SHRI L.P. SAHU, AM आयकर अऩीऱ सं./ITA No.355 & 356/RAN/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) Vikas Samities, Vs. ITO(TDS), Jamshedpur K3-58, Hans Stoehr Road, TELCO, PO: TELCO, Jamshedpur, East Singhbhum, Jharkhand-831004 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : AAAAV 8318 B (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Pawan Periwal,…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA 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…

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘G’, NEW DELHI Before Sh. Amit Shukla, Judicial Member Dr. B. R. R. Kumar, Accountant Member ITA 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, Accountant Member: Following grounds have been raised in this appeal: “1. That on the facts and in the circumstan…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 5919,5920,5922,5923,5924/Del/2016 Asstt. Years: 2013-14,2013-14, 2015-16,2015-16,2015-16 Sub Divisional Office Civil Vs. ITO, (TDS) Panipat, Karnal Sub Divisional Office, Secretariat, Panipat – 132103 PAN TRKS07590C (Appellant) (Respondent) Assessee by: Shri Vipul Department by : Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR Date of Hearing 20/08/2019 Date of 23/ 08/2019 pronouncement O R D E R PER BENCH: The aforesaid appeals have been filed by the asses…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 5919,5920,5922,5923,5924/Del/2016 Asstt. Years: 2013-14,2013-14, 2015-16,2015-16,2015-16 Sub Divisional Office Civil Vs. ITO, (TDS) Panipat, Karnal Sub Divisional Office, Secretariat, Panipat – 132103 PAN TRKS07590C (Appellant) (Respondent) Assessee by: Shri Vipul Department by : Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR Date of Hearing 20/08/2019 Date of 23/ 08/2019 pronouncement O R D E R PER BENCH: The aforesaid appeals have been filed by the asses…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 4434/Del/2016 Asstt. Year: 2014-15 Smt. Sarvada Nangia, Vs. Deputy Commissioner C/o The Universal of Income Tax, TDS- Knowledge Store, Usha CPC Aayakar Bhawan, Complex, GMS Road, Vaishali Ghaziabad Dehradun PAN AKXPN4288J (Appellant) (Respondent) Assessee by: None Department by : Shri N.K. Bansal, Sr. DR Date of Hearing 20/08/2019 Date of 23/08/2019 pronouncement O R D E R PER AMIT SHUKLA, JM: The aforesaid appeal has been filed by the assessee against impugned o…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 5919,5920,5922,5923,5924/Del/2016 Asstt. Years: 2013-14,2013-14, 2015-16,2015-16,2015-16 Sub Divisional Office Civil Vs. ITO, (TDS) Panipat, Karnal Sub Divisional Office, Secretariat, Panipat – 132103 PAN TRKS07590C (Appellant) (Respondent) Assessee by: Shri Vipul Department by : Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR Date of Hearing 20/08/2019 Date of 23/ 08/2019 pronouncement O R D E R PER BENCH: The aforesaid appeals have been filed by the asses…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 5919,5920,5922,5923,5924/Del/2016 Asstt. Years: 2013-14,2013-14, 2015-16,2015-16,2015-16 Sub Divisional Office Civil Vs. ITO, (TDS) Panipat, Karnal Sub Divisional Office, Secretariat, Panipat – 132103 PAN TRKS07590C (Appellant) (Respondent) Assessee by: Shri Vipul Department by : Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR Date of Hearing 20/08/2019 Date of 23/ 08/2019 pronouncement O R D E R PER BENCH: The aforesaid appeals have been filed by the asses…

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

…INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”: NEW DELHI BEFORE SHRI AMIT SHUKLA, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER ITA Nos. 5919,5920,5922,5923,5924/Del/2016 Asstt. Years: 2013-14,2013-14, 2015-16,2015-16,2015-16 Sub Divisional Office Civil Vs. ITO, (TDS) Panipat, Karnal Sub Divisional Office, Secretariat, Panipat – 132103 PAN TRKS07590C (Appellant) (Respondent) Assessee by: Shri Vipul Department by : Shri S.S. Rana, CIT(DR) and Shri N.K. Bansal, Sr. DR Date of Hearing 20/08/2019 Date of 23/ 08/2019 pronouncement O R D E R PER BENCH: The aforesaid appeals have been filed by the asses…