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 381,112 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

M/S. Jbs Capacitors Pvt. Ltd., Bhubaneswar vs. DCIT, Cps-TDS, Ghaziabad

In the result, all the appeals filed by the assessee are allowed

ITA 112/CTK/2016[2014-15]Status: DisposedITAT Cuttack25 Oct 2017AY 2014-15

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri S.C.Bhadra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.112 to 114 /CTK/2016 Assessment Year: 2014-2015 M/s. JBS Capacitors Pvt Vs. DCIT, Central Processing Ltd., n-2/51/A, Rasulgarh, Cell_TDS, TDS CPC, Aayakar Mancheswar, Bhubaneswar. Bhavan, Sector-3, Vaishali, Gaziabad, U.P. 201010 PAN/GIR No.BBNJO 0048 G (Appellant) .. ( Respondent) Assessee by : Shri S.C.Bhadra, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 25/10/ 2017 Date of Pronouncement : 25 /10/ 2017 O R D E R Per N.S.Saini, AM These are appe…

Glee Pharma Pvt. Ltd., Cuttack vs. DCIT(TDS)(CPC), Ghaziabad

In the result, appeals filed by the assessee are allowed

ITA 161/CTK/2016[2013-14]Status: DisposedITAT Cuttack28 Aug 2017AY 2013-14

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.R.Mohanty, ARFor Respondent: Shri D.K.Pradhan, DR
Section 194Section 200Section 200ASection 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.161, 162 & 163/CTK/2016 Assessment Year :2013-2014 Glee Pharma Pvt Ltd., Plot Vs. DCIT, CPC, TDS, Ghaziabad No.7D/1380, Sector 09, CDA, Cuttack PAN/GIR No.BBNGO 1174 F (Appellant) .. ( Respondent) Assessee by : Shri P.R.Mohanty, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 24/08/ 2017 Date of Pronouncement : 28 /08/ 2017 O R D E R Per N.S.Saini, AM These are appeals filed by the assessee against the separate orders of the CIT(A)-, Cuttack all dat…

Latest Generation Entertainment Pvt. Ltd., Cuttack vs. DCIT, CPC-TDS

In the result, both the appeals filed by the assessee are allowed

ITA 150/CTK/2016[2013-14]Status: DisposedITAT Cuttack28 Aug 2017AY 2013-14

Bench: S/Shri N.S Saini & Pavan Kumar Gadale

For Appellant: Shri P.K.Mishra, ARFor Respondent: Shri D.K.Pradhan, DR
Section 200Section 200ASection 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK BENCH, CUTTACK BEFORE S/SHRI N.S SAINI, ACCOUNTANT MEMBER AND PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA Nos.150 & 151 /CTK/2016 Assessment Years: 2013-14 &2014-15 Latest Generation Vs. DCIT, Central Processing Entertainment Pvt Ltd., C/O. Cell_TDS, TDS CPC, Aayakar Hotel Triple C, Buxi Bazar, Bhavan, Sector-3, Vaishali, Cuttack Gaziabad, U.P. 201010 PAN/GIR No.BBNLO 0331 C (Appellant) .. ( Respondent) Assessee by : Shri P.K.Mishra, AR Revenue by : Shri D.K.Pradhan, DR Date of Hearing : 24/08/ 2017 Date of Pronouncement : 28 /08/ 2017 O R D E R Per N.S.Saini, AM T…

M/S. Rakesh Raj and Associates, New Delhi vs. ACIT (CPC), Ghaziabad

In the result all the appeals of the assesse in ITA No

ITA 4694/DEL/2016[2013-14]Status: DisposedITAT Delhi28 Apr 2017AY 2013-14

Bench: Shri B.P. Jain

For Appellant: Sh. SomilAggarwal& Sh. DeepakFor Respondent: Sh. BedobaniChaudhary, Sr. DR
Section 200ASection 200A(1)Section 220(2)Section 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCHES, NEW DELHI – [SMC] BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER, ITA No.4694 to 4702/Del/2016 [Assessment Year: 2013-14 to 2015-16] Rakesh Raj & Associates ACIT (CPC) C/o M/s. RRA TAXINDIA, TDS, Vaishali, D-28, South Extension, Part-I Vs Ghaziabad New Delhi PAN: AAEFR1998J [Appellant] [Respondent] Date of Hearing : 27.04.2017 Date of Pronouncement : 28.04.2017 Appellant by : Sh. SomilAggarwal& Sh. Deepak Garg Respondent by : Sh. BedobaniChaudhary, Sr. DR ORDER These appeals of the assesse arise from 9 different orders of ld. CIT(A) as per details below: Sl.No. IT…