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

Dadasaheb Vitthalrao Urhe, Pune vs. ITO, TDS Pune, Pune

ITA 1286/PUN/2023[2013-14 Q2(FORM 26Q)]Status: DisposedITAT Pune29 Feb 2024

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपीलसं. / Ita No. 1286 To 1309/Pun/2023 / Assessment Year : 2013-14 To 2015-16 Dadasaheb Vittalrao Urhe 5, Abhijeet Engineers, Panchwati Colony, Talegaon Dabhade, Pune-410506 Pan:Aaapu9881D . . . . . . . अपीलार्थी / Appellant बनाम / V/S. Income Tax Officer, Tds, Pune. . . . . . . .प्रत्यर्थी / Respondent द्वारा / Appearances Assessee By : Mr Rohit Tapadiya [‘Ld. Ar’] Revenue By : Mr Ramnath Murkunde [‘Ld. Dr’] सुनवाई की तारीख / Date Of Conclusive Hearing : 28/02/2024 घोषणा की तारीख / Date Of Pronouncement : 29/02/2024 आदेश / Order Per Bench; The Present Bunch Of Twenty Four Appeals Of The Assessee Are Assailed Against Respective Orders Of First Appellate Order Of National Faceless Appeal Centre, Delhi [For Short ‘Nfac’] Passed U/S 250 Of The Income-Tax Act, 1961 [For Short ‘The Act’], Which Ascended Out Of Respective Orders Of Intimation/Rectification Processed By The Cit/Cpc-Tds, Pune [For Short ‘Ao’] For Various Quarters Pertaining To The Assessment Years [For Short ‘Ay’] 2013-14 To 2015-16. 2. Since The Facts & Solitary Issue Involved In This Bunch Of Appeals Are Identical, On The Request Of Rival Parties, For The Sake Of Brevity These Are Heard Together For A Common & Consolidated Order.

For Appellant: Mr Rohit Tapadiya [‘Ld. AR’]For Respondent: Mr Ramnath Murkunde [‘Ld. DR’]
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

…by Finance Act, 2015, consequently the fees levied for any default prior thereto being sine auctoritate hence unsustainable in the eyes of law. This position finds fortified by the Hon’ble High Court of Karnataka in ‘Fatheraj Singhvi & Ors Vs UOI’ reported in 289 CTR 602 & ‘Sree Ayyappa Educational Charitable Trust & Anr. Vs. DCIT (WP- 618/2015)’. Followed by Hon’ble Kerala High Court in ‘Olari Little Flower Kuries Pvt. Ltd. Vs UOI(WA-600/2017)’, by co-ordinate benches in ‘Medical Superintendent Rural Hospital Vs DCIT’ (2018) 173 ITD 575, ‘KD Realities Pvt. Ltd. Vs CIT’ (2019)SCC Online21609,‘Permanent Magnets Lt…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 38/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…5. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in, not following the judgment of Hon'ble Karnataka High Court in the case of' Fatheraj Singhvi & Others vs UOI reported at 289 CTR 602, which is higher in authority than ITAT. Reliance is also placed on UOI vs Kamlaksmi Finance Ltd AIR 1992 SC 711, directly on the issue, for judicial discipline. Even, this judgment was not distinguished and was not referred to in the decision. So, the fee imposed is liable to be quashed. 6. That any other relief may kindly be granted to the asse…

Batra Exports, Fazilka vs. DCIT, |TDS, Ludhiana

In the result, both the appeals are allowed

ITA 35/CHANDI/2022[2014-15]Status: DisposedITAT Chandigarh07 Feb 2024AY 2014-15

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri J.K. Gupta, AdvocateFor Respondent: Smt. Amanpreet Kaur, Sr. DR
Section 200ASection 234Section 234E

…5. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in, not following the judgment of Hon'ble Karnataka High Court in the case of' Fatheraj Singhvi & Others vs UOI reported at 289 CTR 602, which is higher in authority than ITAT. Reliance is also placed on UOI vs Kamlaksmi Finance Ltd AIR 1992 SC 711, directly on the issue, for judicial discipline. Even, this judgment was not distinguished and was not referred to in the decision. So, the fee imposed is liable to be quashed. 6. That any other relief may kindly be granted to the asse…

Techmobia Digital Solutions Pvt. Ltd., New Delhi vs. DCIT, Circle-76(1), New Delhi

In the result, the appeal of the assessee is allowed

ITA 1853/DEL/2022[2013-14]Status: DisposedITAT Delhi18 Jan 2024AY 2013-14

Bench: Dr. B. R. R. Kumar, Shri Yogesh Kumar Us

For Appellant: Sh. Shailesh Gupta, CAFor Respondent: Sh. Amit Katoch, Sr. DR
Section 194ISection 200(3)Section 201Section 23Section 234ESection 246

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’, NEW DELHI Before Dr. B. R. R. Kumar, Accountant Member, Shri Yogesh Kumar US, Judicial Member ITA No. 1853/Del/2022 : Asstt. Year: 2013-14 Techmobia Digital Solutions Pvt. Ltd., Vs DCIT, F-26, Connaught Place, Circle-76(1), New Delhi-110001 New Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AABCC8565A Assessee by : Sh. Shailesh Gupta, CA Revenue by : Sh. Amit Katoch, Sr. DR Date of Hearing: 02.11.2023 Date of Pronouncement: 18.01.2024 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeal has been filed by the assessee against the order of Nationa…

Moodabidre Town Municipality, Moodubidire vs. The Income Tax Officer, (TDS), Mangalore

The appeal is partly allowed

ITA 2/PAN/2020[2015-16]Status: DisposedITAT Panaji01 Sept 2023AY 2015-16

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali(Through Virtual Hearing From Pune) आयकर अपऩल सं. / Ita No. 002/Pan/2020 निर्धारण वषा / Assessment Year : 2015-16

For Appellant: None for AssesseeFor Respondent: Shri B. Y. Chavan
Section 200Section 200(3)Section 200A(1)(c)Section 234ESection 250

…furnishing in the absence of enabling provision of section 200A(1)(c) of the Act suffers from infirmity and finds force w.e.f. 01/06/2015 in the light of decision of Hon’ble Jurisdictional High Court of Karnataka in ‘Fatheraj Singhvi & Ors Vs UOI’ reported in 289 CTR 602. [Equivalent citation 73 Taxmann.com 252] 7. In the extant appeal, for quarter-Q4, a ‘26Q statement’ for AY 2015-16 was delivered/furnished on 30/12/2016 by the appellant as against due date of filing 15/05/2015. Thus aforestated statement admittedly delivered beyond the due date prescribed under the Act, consequently the Ld. AO invoking provisi…

Ee Res Division Rajnandgaon, Rajnandgaon vs. Deputy Commissioner of Income Tax, CPC, TDS, Ghaziabad

In the result, appeals of the assessee are allowed in terms of our aforesaid observations

ITA 257/RPR/2022[2014-15]Status: DisposedITAT Raipur08 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: None (written submission)
Section 200ASection 234E

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of the Name of Asst. Quarter Form No. Appellant the Years Respondent EE RES Division The DCIT(CPC- Rajnandgaon, TDS), Collectorate 255/RPR/2022 Ghaziabad 2014-15 Qr.2 24Q Campus, G.E. 1-3 256/RPR/2022 2014-15 Qr.1 24Q Road, 257/RPR/2022 2014-15 Qr.4 24Q Rajnandgaon-491 441 PAN :AAAGE0303H Assessee by : None (written submission) : Shri Satya Prakash Sharma, Sr. DR Revenue by सुनवाई क" तार"ख / Date of Hearing : 08.08.202…

Ee Res Division Rajnandgaon, Rajnandgaon vs. Deputy Commissioner of Income Tax, CPC, TDS, Ghaziabad

In the result, appeals of the assessee are allowed in terms of our aforesaid observations

ITA 256/RPR/2022[2014-15]Status: DisposedITAT Raipur08 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: None (written submission)
Section 200ASection 234E

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of the Name of Asst. Quarter Form No. Appellant the Years Respondent EE RES Division The DCIT(CPC- Rajnandgaon, TDS), Collectorate 255/RPR/2022 Ghaziabad 2014-15 Qr.2 24Q Campus, G.E. 1-3 256/RPR/2022 2014-15 Qr.1 24Q Road, 257/RPR/2022 2014-15 Qr.4 24Q Rajnandgaon-491 441 PAN :AAAGE0303H Assessee by : None (written submission) : Shri Satya Prakash Sharma, Sr. DR Revenue by सुनवाई क" तार"ख / Date of Hearing : 08.08.202…

Ee Res Division Rajnandgaon, Rajnandgaon vs. Deputy Commissioner of Income Tax, CPC, TDS, Ghaziabad

In the result, appeals of the assessee are allowed in terms of our aforesaid observations

ITA 255/RPR/2022[2014-15]Status: DisposedITAT Raipur08 Aug 2023AY 2014-15

Bench: Shri Ravish Sood & Shri Arun Khodpia

For Appellant: None (written submission)
Section 200ASection 234E

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI RAVISH SOOD, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER Sl. ITA No. Name of the Name of Asst. Quarter Form No. Appellant the Years Respondent EE RES Division The DCIT(CPC- Rajnandgaon, TDS), Collectorate 255/RPR/2022 Ghaziabad 2014-15 Qr.2 24Q Campus, G.E. 1-3 256/RPR/2022 2014-15 Qr.1 24Q Road, 257/RPR/2022 2014-15 Qr.4 24Q Rajnandgaon-491 441 PAN :AAAGE0303H Assessee by : None (written submission) : Shri Satya Prakash Sharma, Sr. DR Revenue by सुनवाई क" तार"ख / Date of Hearing : 08.08.202…

Gulmarg Devlopment Authority, Baramula vs. Income Tax Officer ( TDS), Srinagar

Appeals are disposed of in the terms indicated as above

ITA 111/ASR/2023[2019-20]Status: DisposedITAT Amritsar18 Jul 2023AY 2019-20

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Mohd. Iqbal Untoo, CAFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 200ASection 234Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH, AMRITSAR (VIRTUAL COURT) BEFORE DR. M. L. MEENA, ACCOUNTANT MEMBER AND SH. ANIKESH BANERJEE, JUDICIAL MEMBER I.T.A. Nos. 110 & 111/Asr/2023 Assessment Years: 2018-19 & 2019-20 Gulmarg Development Vs. Income Tax Officer (TDS), Authority, Executive Engg. Srinagar Gulmarg Development Authority, Tangmarg, Baramulla, J&K 193402 [TAN: AMRG 11044G] (Appellant) (Respondent) Appellant by : Sh. Mohd. Iqbal Untoo, CA Respondent by: Sh. S. M. Surendranath, Sr. DR Date of Hearing: 17.07.2023 Date of Pronouncement: 18.07.2023 ORDER Per Dr. M. L. Meena, AM: Bo…

Gulmarg Devlopment Authority, Baramula vs. Income Tax Officer ( TDS), Srinagar

ITA 109/ASR/2023[2016-17]Status: DisposedITAT Amritsar22 Jun 2023AY 2016-17

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 221Section 250

…uncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS), Gaziabad I.T.A. No.90/Asr/2015 dated 9-Jun-2015 2. ITAT A Bench, Chennai in the case of Smt. G. Indhirani 3. Sri Fatheraj Singhvi vs. Union of India [2016] reported in 289 CTR 602, (the Hon’ble Karnataka High Court). 4. ITAT Delhi Bench in case of Samikaran Learning Pvt. Ltd. (ITA Nos. 4050 to 4054/Del/2016). 5. ITAT Pune in case of Gajanan Constructions vs. DCIT, CPC (TDS), (2016) 73 taxman.com 380 (Pune Trib.) 4. Per contra, the Ld. DR supported the impugned order ad contended that the deductor had filed his TDS Quarte…

Gulmarg Devlopment Authority, Baramula vs. Income Tax Oficer ( TDS), Srinagar

ITA 108/ASR/2023[2015-16]Status: DisposedITAT Amritsar22 Jun 2023AY 2015-16

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 221Section 250

…uncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS), Gaziabad I.T.A. No.90/Asr/2015 dated 9-Jun-2015 2. ITAT A Bench, Chennai in the case of Smt. G. Indhirani 3. Sri Fatheraj Singhvi vs. Union of India [2016] reported in 289 CTR 602, (the Hon’ble Karnataka High Court). 4. ITAT Delhi Bench in case of Samikaran Learning Pvt. Ltd. (ITA Nos. 4050 to 4054/Del/2016). 5. ITAT Pune in case of Gajanan Constructions vs. DCIT, CPC (TDS), (2016) 73 taxman.com 380 (Pune Trib.) 4. Per contra, the Ld. DR supported the impugned order ad contended that the deductor had filed his TDS Quarte…

Gulmarg Devlopment Authority, Baramula vs. Income Tax Officer ( TDS), Srinagar

ITA 107/ASR/2023[2013-14]Status: DisposedITAT Amritsar22 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 221Section 250

…uncements- 1. ITAT, Amritsar in the case of Sibia Healthcare Private Limited v DCIT (TDS), Gaziabad I.T.A. No.90/Asr/2015 dated 9-Jun-2015 2. ITAT A Bench, Chennai in the case of Smt. G. Indhirani 3. Sri Fatheraj Singhvi vs. Union of India [2016] reported in 289 CTR 602, (the Hon’ble Karnataka High Court). 4. ITAT Delhi Bench in case of Samikaran Learning Pvt. Ltd. (ITA Nos. 4050 to 4054/Del/2016). 5. ITAT Pune in case of Gajanan Constructions vs. DCIT, CPC (TDS), (2016) 73 taxman.com 380 (Pune Trib.) 4. Per contra, the Ld. DR supported the impugned order ad contended that the deductor had filed his TDS Quarte…

Kizhakke Variath Kunhikrishnan, New Delhi vs. ITO, Ward 72(1), New Delhi

The appeals stands allowed

ITA 180/DEL/2023[2013-14 (FY 2012-13/Q4)]Status: DisposedITAT Delhi07 Jun 2023

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 154Section 234ESection 2A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 179/Del/2023, A.Y. 2012-13 ITA No. 180/Del/2023, A.Y. 2013-14 KizhakkeVariath Kunhikrishnan Vs. ITO, 434, Plot No.1, Ward 72(1) Shriniketan, New Delhi Dwarka, New Delhi PAN : AAMPK4421B Appellant Respondent Appellant by Sh. Pankaj Garg, CA Respondent by Sh. Bhopal Singh, Sr. DR Date of hearing: 06.06.2023 Date of Pronouncement: 06.06.2023 ORDER Per Anubhav Sharma, JM : Both appeals have been preferred by the Assessee against the order dated 05/01/2023 o…

Kizhakke Variath Kunhikrishnan, New Delhi vs. ITO, Ward 72(1), New Delhi

The appeals stands allowed

ITA 179/DEL/2023[2013-14 (FY2012-13/Q2)]Status: DisposedITAT Delhi07 Jun 2023

Bench: Sh. N.K.Billaiya & Sh.Anubhav Sharma

Section 154Section 234ESection 2A

…IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘C’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH.ANUBHAV SHARMA, JUDICIAL MEMBER ITA No. 179/Del/2023, A.Y. 2012-13 ITA No. 180/Del/2023, A.Y. 2013-14 KizhakkeVariath Kunhikrishnan Vs. ITO, 434, Plot No.1, Ward 72(1) Shriniketan, New Delhi Dwarka, New Delhi PAN : AAMPK4421B Appellant Respondent Appellant by Sh. Pankaj Garg, CA Respondent by Sh. Bhopal Singh, Sr. DR Date of hearing: 06.06.2023 Date of Pronouncement: 06.06.2023 ORDER Per Anubhav Sharma, JM : Both appeals have been preferred by the Assessee against the order dated 05/01/2023 o…

Shiksha Vibhag Karmchari Sahkari Samiti Limited, Bundi vs. ITO, Bundi

In the result, the appeal of the assessee is allowed

ITA 272/JPR/2022[2019-2020]Status: DisposedITAT Jaipur05 Apr 2023AY 2019-2020

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.L. Podar (Adv.)For Respondent: Shri A.S. Nehra (Addl. CIT)
Section 139(4)Section 143(1)Section 80P

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR MkWa- ,l-lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 272/JPR/2022 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Shiksha Vibhag Karmchari Sahkari Commissioner of Income Tax Samiti Limited. Vs. Appeals, Delhi Infront of Ganesh Bag, Devpura, Bundi, Bundi-323001. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADAS 4745 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by…

Anjani Prs Blends Private Limited, Hyderabad vs. DCIT, Circle-1(1), Hyderabad

In the result, both the appeals are allowed

ITA 88/HYD/2023[2014-15]Status: DisposedITAT Hyderabad28 Feb 2023AY 2014-15

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Vinod, ARFor Respondent: Shri Kumar Aditya, DR
Section 200ASection 200A(1)Section 234E

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 87 & 88/Hyd/2023 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15) Anjani PRS Blends Pvt. Ltd., Vs. DCIT, Circle-1(1), Hyderabad Hyderabad [PAN No. AAKCA1734C] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri P. Vinod, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 20/02/2023 घोर्णध की तधरीख/Pronouncement on: 28/02/2023…

Anjani Prs Blends Private Limited, Hyderabad vs. DCIT, Circle-1(1), Hyderabad

In the result, both the appeals are allowed

ITA 87/HYD/2023[2013-14]Status: DisposedITAT Hyderabad28 Feb 2023AY 2013-14

Bench: Shri Rama Kanta Panda & Shri K.Narasimha Chary

For Appellant: Shri P. Vinod, ARFor Respondent: Shri Kumar Aditya, DR
Section 200ASection 200A(1)Section 234E

…आयकर अपीलीय अधिकरण, हैदराबाद पीठ में IN THE INCOME TAX APPELLATE TRIBUNAL HYDERABAD BENCHES “B”, HYDERABAD BEFORE SHRI RAMA KANTA PANDA, ACCOUNTANT MEMBER & SHRI K.NARASIMHA CHARY, JUDICIAL MEMBER आ.अपी.सं / ITA Nos. 87 & 88/Hyd/2023 (निर्धारण वर्ा / Assessment Years: 2013-14 & 2014-15) Anjani PRS Blends Pvt. Ltd., Vs. DCIT, Circle-1(1), Hyderabad Hyderabad [PAN No. AAKCA1734C] अपीलधर्थी / Appellant प्रत्‍यर्थी / Respondent निर्धाररती द्वधरध/Assessee by: Shri P. Vinod, AR रधजस्‍व द्वधरध/Revenue by: Shri Kumar Aditya, DR सुिवधई की तधरीख/Date of hearing: 20/02/2023 घोर्णध की तधरीख/Pronouncement on: 28/02/2023…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 721/HYD/2022[26Q Quarter 1 2015-16]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…ed that the assessee was expecting a favorable order from the Hon'ble High Court. At this juncture it is essential to note that the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribuna…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 720/HYD/2022[26Q Quarter 4 2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…ed that the assessee was expecting a favorable order from the Hon'ble High Court. At this juncture it is essential to note that the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribuna…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 719/HYD/2022[26Q Quarter 2-2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…ed that the assessee was expecting a favorable order from the Hon'ble High Court. At this juncture it is essential to note that the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribuna…