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

Kunal Kamalia, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

ITA 86/RAN/2018[14-15]Status: DisposedITAT Ranchi20 May 2019

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.85 To 87/Ran/2018 (नििाारण वषा / Assessment Year :2014-2015) Quarter-4 Quarter-3 & Quarter-1 Kunal Kamalia, Vs. Acit, Cpc-Tds, Aayakar Prop: Kamalia Sales, Bhawan, Sector-3, Gel Church Complex, Vaishali, Ghaziabad, Main Road, Ranchi-834001 (U.P.)-201010 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aptpk 7754 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Adv. राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Ranchi, Dated 16.01.2018 & 19.01.2018 For The Quarter-4, Quarter-3 & Quarter-1 In The Assessment Year 2014-2015. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Appellate Order As Well As Assessment Order Are Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of 2

For Appellant: Shri Ajay Poddar, AdvFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.85 to 87/RAN/2018 (नििाारण वषा / Assessment Year :2014-2015) Quarter-4 Quarter-3 & Quarter-1 Kunal Kamalia, Vs. ACIT, CPC-TDS, Aayakar Prop: Kamalia Sales, Bhawan, Sector-3, GEL Church Complex, Vaishali, Ghaziabad, Main Road, Ranchi-834001 (U.P.)-201010 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : APTPK 7754 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Aja…

Kunal Kamalia, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

ITA 85/RAN/2018[14-15]Status: DisposedITAT Ranchi20 May 2019

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.85 To 87/Ran/2018 (नििाारण वषा / Assessment Year :2014-2015) Quarter-4 Quarter-3 & Quarter-1 Kunal Kamalia, Vs. Acit, Cpc-Tds, Aayakar Prop: Kamalia Sales, Bhawan, Sector-3, Gel Church Complex, Vaishali, Ghaziabad, Main Road, Ranchi-834001 (U.P.)-201010 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Aptpk 7754 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Adv. राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Separate Orders Of Commissioner Of Income Tax (Appeals), Ranchi, Dated 16.01.2018 & 19.01.2018 For The Quarter-4, Quarter-3 & Quarter-1 In The Assessment Year 2014-2015. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Appellate Order As Well As Assessment Order Are Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of 2

For Appellant: Shri Ajay Poddar, AdvFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.85 to 87/RAN/2018 (नििाारण वषा / Assessment Year :2014-2015) Quarter-4 Quarter-3 & Quarter-1 Kunal Kamalia, Vs. ACIT, CPC-TDS, Aayakar Prop: Kamalia Sales, Bhawan, Sector-3, GEL Church Complex, Vaishali, Ghaziabad, Main Road, Ranchi-834001 (U.P.)-201010 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : APTPK 7754 H (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Aja…

Nirmal Modi, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

ITA 84/RAN/2018[15-16]Status: DisposedITAT Ranchi20 May 2019

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.82 To 84/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014 To 2015-2016) Nirmal Modi, Vs. Acit, Cpc-Tds, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adxpm 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Consolidated Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 09.01.2018 For The Assessment Year 2013-2014 To 2015-2016. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Assessment Order Is Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of “Sibia Healthcare Pvt. Ltd. Vs. Dcit(Tds), Ghaziabad” Has Held That The Impugned Levy Of Fees U/S.234E Is Unsustainable In Law. 4. For That Any Other Ground Or Grounds Relief Or Reliefs Shall Be Urged At The Time Of Hearing.

For Appellant: Shri Ajay Poddar, AdvocateFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.82 to 84/RAN/2018 (नििाारण वषा / Assessment Year :2013-2014 to 2015-2016) Nirmal Modi, Vs. ACIT, CPC-TDS, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ADXPM 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Ajay Po…

Nirmal Modi, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

ITA 83/RAN/2018[14-15]Status: DisposedITAT Ranchi20 May 2019

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.82 To 84/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014 To 2015-2016) Nirmal Modi, Vs. Acit, Cpc-Tds, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adxpm 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Consolidated Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 09.01.2018 For The Assessment Year 2013-2014 To 2015-2016. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Assessment Order Is Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of “Sibia Healthcare Pvt. Ltd. Vs. Dcit(Tds), Ghaziabad” Has Held That The Impugned Levy Of Fees U/S.234E Is Unsustainable In Law. 4. For That Any Other Ground Or Grounds Relief Or Reliefs Shall Be Urged At The Time Of Hearing.

For Appellant: Shri Ajay Poddar, AdvocateFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.82 to 84/RAN/2018 (नििाारण वषा / Assessment Year :2013-2014 to 2015-2016) Nirmal Modi, Vs. ACIT, CPC-TDS, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ADXPM 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Ajay Po…

Nirmal Modi, Ranchi vs. ACIT CPC TDS, Ghaziabad

In the result, all the three appeals of the assessee are allowed

ITA 82/RAN/2018[13-14]Status: PendingITAT Ranchi20 May 2019

Bench: Shri Chandra Mohan Gargआयकर अऩीऱ सं./Ita No.82 To 84/Ran/2018 (नििाारण वषा / Assessment Year :2013-2014 To 2015-2016) Nirmal Modi, Vs. Acit, Cpc-Tds, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ Pan/Gir No. : Adxpm 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee By :Shri Ajay Poddar, Advocate राजस्व की ओर से /Revenue By : Shri P.K.Mondal, Acit(Dr) सुनवाई की तारीख / Date Of Hearing : 20/05/2019 घोषणा की तारीख/Date Of Pronouncement 20/05/2019 आदेश / O R D E R These Appeals Have Been Filed By The Assessee Against The Consolidated Order Of Commissioner Of Income Tax (Appeals), Ranchi, All Dated 09.01.2018 For The Assessment Year 2013-2014 To 2015-2016. 2. The Common Ground Raised By The Assessee In All The Three Appeals Is As Under :- “1. For That The Impugned Assessment Order Is Contrary To Law & Against The Facts On Record. 2. For That The Levy Of Penalty/Fee U/S.234E Of The I.Tax Act 1961 Prior To 01.06.2015 Is Unsustainable In Law As The Enabling Provision To Levy The Fee Has Been Inserted W.E.F.01.06.2015. 3. For That Under The Similar Facts & Circumstances The Ld. Income Tax Appellate Tribunal, Amritsar Bench, Amritsar In The Case Of “Sibia Healthcare Pvt. Ltd. Vs. Dcit(Tds), Ghaziabad” Has Held That The Impugned Levy Of Fees U/S.234E Is Unsustainable In Law. 4. For That Any Other Ground Or Grounds Relief Or Reliefs Shall Be Urged At The Time Of Hearing.

For Appellant: Shri Ajay Poddar, AdvocateFor Respondent: Shri P.K.Mondal, ACIT(DR)
Section 154Section 200ASection 234E

…आयकर अपीऱीय अधिकरण, “एस.एम.सी” न्यायपीठ,रााँची IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, RANCHI श्री चन्द्र मोहन गगग, न्द्याययक सदस्य के समऺ । BEFORE SHRI CHANDRA MOHAN GARG, JUDICIAL MEMBER आयकर अऩीऱ सं./ITA No.82 to 84/RAN/2018 (नििाारण वषा / Assessment Year :2013-2014 to 2015-2016) Nirmal Modi, Vs. ACIT, CPC-TDS, Aayakar Prop: Bina Bastralaya Saree Bhawan, Sector-3, Kendra, Vaishali, Ghaziabad, Randhir Pd. Street, Upper (U.P.)-201010 Bazar, Ranchi-834001 स्थायी ऱेखा सं./ जीआइआर सं./ PAN/GIR No. : ADXPM 9244 Q (अऩीऱाथी /Appellant) (प्रत्यथी / Respondent) .. यनधागररती की ओर से /Assessee by :Shri Ajay Po…

Sh. Jasbir Singh Anand, Jadadhri vs. ACIT, CPC (TDS), Ghaziabad

In the result all the above appeals of the assessee are allowed

ITA 185/CHANDI/2018[2015-16]Status: DisposedITAT Chandigarh28 Feb 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR
Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

…and the same had thereafter been processed under Sec.200A of the I.T Act on 26.09.2015 and 04.10.2015, as per the details tabulated hereinabove, We find that the Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs. Union of India (2016) 289 CTR 602 (Kar.) had concluded that the notice under Sec.200A of the I.T. Act computing fee under Sec.234E, to the extent the same related to the period of the tax deducted 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 Sona…

Sh. Jasbir Singh Anand, Jadadhri vs. ACIT, CPC (TDS), Ghaziabad

In the result all the above appeals of the assessee are allowed

ITA 184/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR
Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

…and the same had thereafter been processed under Sec.200A of the I.T Act on 26.09.2015 and 04.10.2015, as per the details tabulated hereinabove, We find that the Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs. Union of India (2016) 289 CTR 602 (Kar.) had concluded that the notice under Sec.200A of the I.T. Act computing fee under Sec.234E, to the extent the same related to the period of the tax deducted 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 Sona…

Sh. Jasbir Singh Anand, Jadadhri vs. ACIT, CPC (TDS), Ghaziabad

In the result all the above appeals of the assessee are allowed

ITA 183/CHANDI/2018[2014-15]Status: DisposedITAT Chandigarh28 Feb 2019AY 2014-15

Bench: Shri N.K. Saini & Shri Sanjay Garg

For Appellant: Shri. Tejmohan Singh, AdvocateFor Respondent: Smt. Meenakshi Vohra, Sr. DR
Section 154Section 200Section 200(3)Section 200ASection 234ESection 246A

…and the same had thereafter been processed under Sec.200A of the I.T Act on 26.09.2015 and 04.10.2015, as per the details tabulated hereinabove, We find that the Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi & Ors. Vs. Union of India (2016) 289 CTR 602 (Kar.) had concluded that the notice under Sec.200A of the I.T. Act computing fee under Sec.234E, to the extent the same related to the period of the tax deducted 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 Sona…

M/S Good Health Food Pvt., Ltd., Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 259/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

M/S Good Health Food Pvt., Ltd., Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 258/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

M/S Good Health Food Pvt., Ltd., Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 257/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

M/S Good Health Food Pvt., Ltd., Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 256/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

C.N.Automobiles, Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 255/RAN/2018[2014-15]Status: DisposedITAT Ranchi15 Feb 2019AY 2014-15

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

C.N.Automobiles, Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 254/RAN/2018[2014-15]Status: DisposedITAT Ranchi15 Feb 2019AY 2014-15

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

C.N.Automobiles, Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 253/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

M/S Comprehensive Neomarketing System Pvt., Ltd., Ranchi

ITA 251/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

M/S Comprehensive Neomarketing System Pvt. Ltd., Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 250/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

Shree Balaji Steel Works, Jamshedpur vs. ACIT

ITA 24/RAN/2017[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

Shree Balaji Steel Works, Jamshedpur vs. ACIT

ITA 23/RAN/2017[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…

Shree Balaji Steel Works, Jamshedpur vs. ACIT

ITA 22/RAN/2017[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…IN THE INCOME TAX APPELLATE TRIBUNAL RANCHI BENCH “SMC” RANCHI Before Shri S.S, Godara, Judicial Member ITA No.21-24/Ran/2017 Assessment Year:2013-14 Shree Balaji Steel Works ACIT, CPC, बनाम / Marwari Para Road, Gaziabad V/s. Jugsalai, Jamshedpur-831006 [PAN No. ABBFS 3293 H] .. अपीलाथ" /Appellant ""यथ" /Respondent None आवेदक क" ओर से/By Assessee Shri Chandan Das, JCIT-DR राज"व क" ओर से/By Revenue ITA No.250-251/Ran/2018 Assessment Year:2013-14 (Q4-26Q)(Q-3-24Q) M/s Comprehensive ACIT, Centrallised बनाम / Neomarketing System Pvt. Processing Cell-TDS, V/s. Ltd. Rattanlall Surajmull Aayakar Bhawan, Compound, C.N.…