Fatehraj Singhvi v. UOI

73 Taxmann.com 252High Court2016#14 most cited

What is Fatehraj Singhvi v. UOI authority for?

The amendment to Section 200A, enabling the levy of late filing fees under Section 234E, applies prospectively from June 1, 2015. Therefore, no fee under Section 234E can be levied via an intimation issued under Section 200A for periods prior to this date.

1,778

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fatehraj Singhvi v UOI · 73 Taxmann.com 252 · Section 234E · Section 200A · prospective amendment · retrospective application · levy of late filing fee · intimation under Section 200A · processing TDS statements · prior to 01-06-2015 · constitutional validity · TDS default fee

Sections most often in play

Section 234ESection 200ASection 154Section 250Section 156Section 220(2)Section 200(3)Section 271H

Issues it is cited on

section 200(3)section 220section 220(2)mistake apparent on recordsection 234esection 200asection 200a(1)(c)section 200section 200a(1)tax collected at sourcetax deducted at sourcesection 206c

Judgments citing Fatehraj Singhvi v. UOI

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), KOLKATA

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

ITA 180/KOL/2026[2015-2016]Status: DisposedITAT Kolkata13 Apr 2026AY 2015-2016

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA

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

ITA 179/KOL/2026[2014-2015]Status: DisposedITAT Kolkata13 Apr 2026AY 2014-2015

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

KAUSHALYA INFRASTRUCTURE DEVELOPMENT CORPORATION LTD.,KOLKATA vs. I.T.O., WARD - 2(1), TDS,, KOLKATA

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

ITA 178/KOL/2026[2013-2014]Status: DisposedITAT Kolkata13 Apr 2026AY 2013-2014

Bench: Shri George Mathan & Shri Rakesh Mishraita Nos.178 To 180/Kol/2026 Assessment Years: 2013-14 To 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant Hb-170, Sector Iii, Salt Lake, Bidhan Nagar Ib Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [Pan: Aacck1581F] Vs. Ito, Ward-2(1), Tds, Kolkata………….…………………….....………..Respondent Appearances By: Shri Miraj D. Sha, Appeared On Behalf Of The Appellant. Shri Pradip Kumar Biswas, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : April 13, 2026 Date Of Pronouncing The Order : April 13, 2026 Order Per Bench: This Is A Batch Of Three Appeals Filed By The Assessee Against The Orders Of The Ld. Commissioner Of Income Tax (Appeals), Addl/Jcit (A), Panaji [Hereinafter Referred To As “The Ld. Cit(A)”] Passed U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) In Appeal Nos. Nfac/2011-12/10384523, Nfac/2011-12/10384523, Nfac/2013- 14/10384527 All Dated 19.11.2025, For The Assessment Years 2013-14 To 2015-16 Respectively.

Section 200(3)Section 200ASection 200A(1)(c)Section 206C(3)Section 234ESection 250Section 271(1)(a)Section 271HSection 272A(2)(k)

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH AT KOLKATA Before Shri George Mathan, Judicial Member and Shri Rakesh Mishra, Accountant Member ITA Nos.178 to 180/Kol/2026 Assessment Years: 2013-14 to 2015-16 Kaushalya Infrastructure Development Corporation Ltd…………..……Appellant HB-170, Sector III, Salt Lake, Bidhan Nagar IB Market, S.O Salt Lake, North 24 Parganas, W.B – 700106. [PAN: AACCK1581F] vs. ITO, Ward-2(1), TDS, Kolkata………….…………………….....………..Respondent Appearances by: Shri Miraj D. Sha, appeared on behalf of the Appellant. Shri Pradip Kumar Biswas, Sr. DR, appeared on behalf of the Respondent. Date of co…

DIGP GC CRPF,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRALIZED PROCESSING CELL, TDS, GHAZIBAD

In the result, this appeal of assessee is allowed

ITA 302/NAG/2025[2013-14/2014-15]Status: DisposedITAT Nagpur25 Feb 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy(Physical Hearing) Digp Gc Crpf, Nagpur Dcit, Central Processing Cell, Offices Of The Digp Group Centre, Vs Tds, Hingna Road, Digdoh Hills, Midc Area, Tds Cpc, Aayakar Bhawan, Sector Nagpur, Maharashtra – 440019. –3, Vaishali, Ghaziabad, Uttar [Pan: Aaaagd0143E] Pradesh – 201010. Appellant / Assessee Respondent / Revenue Assessee By Shri Kapil Hirani, Advocate Revenue By Shri Surjit Kumar Saha, Sr. Dr Date Of Hearing 25.02.2026 Date Of Pronouncement 25.02.2026 Order Under Section 254(1) Of Income Tax Act

Section 200A(1)Section 234ESection 254(1)

…IN THE INCOME TAX APPELLATE TRIBUNAL “NAGPUR” BENCH, NAGPUR BEFORE SHRI PAWAN SINGH, JUDICIAL MEMBER & SHRI KHETTRA MOHAN ROY, ACCOUNTANT MEMBER (Physical hearing) DIGP GC CRPF, Nagpur DCIT, Central Processing Cell, Offices of the DIGP Group Centre, Vs TDS, Hingna Road, Digdoh Hills, MIDC Area, TDS CPC, Aayakar Bhawan, Sector Nagpur, Maharashtra – 440019. –3, Vaishali, Ghaziabad, Uttar [PAN: AAAAGD0143E] Pradesh – 201010. Appellant / Assessee Respondent / Revenue Assessee by Shri Kapil Hirani, Advocate Revenue by Shri Surjit Kumar Saha, Sr. DR Date of hearing 25.02.2026 Date of pronouncement 25.02.2026 Order unde…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 596/AGR/2025[2014-15]Status: DisposedITAT Agra19 Feb 2026AY 2014-15

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 589,594,595 & 596/Agr/2025 Assessment Year : 2015-16, 2015-16, 2015-16 & 2014-15 Civil Surgeon Cum Hospital V Assessing officer, TDS office Superintendent Bhind Near BSNL office, Hospital Campus, Gwalior Road, Gwalior Gwalior M.P. – 477 001 M.P. – 474 001 PAN : BPLCO2273F (Appellant) (Respondent) Assessee by Shri Neeraj Jain, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 19/02/2026 ORDER PER SUNIL KUMAR SINGH,…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 595/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 589,594,595 & 596/Agr/2025 Assessment Year : 2015-16, 2015-16, 2015-16 & 2014-15 Civil Surgeon Cum Hospital V Assessing officer, TDS office Superintendent Bhind Near BSNL office, Hospital Campus, Gwalior Road, Gwalior Gwalior M.P. – 477 001 M.P. – 474 001 PAN : BPLCO2273F (Appellant) (Respondent) Assessee by Shri Neeraj Jain, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 19/02/2026 ORDER PER SUNIL KUMAR SINGH,…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND (M.P.),BHIND vs. INCOME TAX OFFICER TDS OFFICE GWALIOR, GWALIOR

In the result, assessee’s appeals ITA Nos

ITA 594/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 589,594,595 & 596/Agr/2025 Assessment Year : 2015-16, 2015-16, 2015-16 & 2014-15 Civil Surgeon Cum Hospital V Assessing officer, TDS office Superintendent Bhind Near BSNL office, Hospital Campus, Gwalior Road, Gwalior Gwalior M.P. – 477 001 M.P. – 474 001 PAN : BPLCO2273F (Appellant) (Respondent) Assessee by Shri Neeraj Jain, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 19/02/2026 ORDER PER SUNIL KUMAR SINGH,…

CIVIL SURGEON CUM HOSPITAL SUPERINTANDENT BHIND,BHIND vs. AESSESSING OFFICER TDS OFFICE, AAYAKAR BHAVWAN CITY CENTRE FLOOR FIRST

In the result, assessee’s appeals ITA Nos

ITA 589/AGR/2025[2015-16]Status: DisposedITAT Agra19 Feb 2026AY 2015-16

Bench: : Shri S. Rifaur Rahman & Shri Sunil Kumar Singh

Section 154Section 200Section 200ASection 220(2)Section 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL, AGRA BENCH, AGRA BEFORE : SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI SUNIL KUMAR SINGH, JUDICIAL MEMBER ITA No. 589,594,595 & 596/Agr/2025 Assessment Year : 2015-16, 2015-16, 2015-16 & 2014-15 Civil Surgeon Cum Hospital V Assessing officer, TDS office Superintendent Bhind Near BSNL office, Hospital Campus, Gwalior Road, Gwalior Gwalior M.P. – 477 001 M.P. – 474 001 PAN : BPLCO2273F (Appellant) (Respondent) Assessee by Shri Neeraj Jain, CA Department by Shri Anil Kumar, Sr. DR Date of hearing 18/02/2026 Date of pronouncement 19/02/2026 ORDER PER SUNIL KUMAR SINGH,…

SIDDHARTH AGARWAL,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

ITA 647/JODH/2024[2015-16]Status: DisposedITAT Jodhpur17 Feb 2026AY 2015-16

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blesiddharth Agarwal Assistant Commissioner Of 28, Polo Ground, Income Tax, Cpc, Tds Udaipur - 313001 Udaipur Pan No. Akgpa 4183 N Assessee By Shri Shrawan Kumar Gupta, Advocate (Virtual) Revenue By Smt. Runi Pal – Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of Ld. Commissioner Of Income Tax, Appeal [Hereinafter Referred To As Cit(A)] Udaipur – 2 Dated 10.06.2024 With Respect To Assessment Year 2015-16 Challenging Therein The Sustaining The Levy Of Fee U/S 234A Of The Act By The Ao By View Of Rectification Order Dated 12.06.2022 Passed U/S 154 Of The Income Tax Act, 1961 Amounting To Rs. 28,600/- & Interest Of Rs. 16,016/- Totalling To Rs. 44,616/-, Although The Amended Law Was Not Applicable For The Year Under Consideration Because It Was Applicable Only With Effect From 01.06.2015. Asst. Year: 2015-16 2 2. At The Outset, The Ld. Counsel For The Assessee Submitted That The Appellant Assessee Filed A Rectification Application U/S 154 Of The Act Before The Acit, Cpc-Tds, Vaishali Ghajiabad For Tds In Form 27Q For Financial Year 2014- 15 With Respect To Quarter 4, Subsequently Rectification Order Was Passed On 12.06.2020 Determining Late Filing Fee/Penalty Of Rs. 28,600/- U/S 234A & Interest Of Rs. 16,016/- U/S 220 Of The Income Tax Act, 1961 Which Has Been Confirmed By Ld. Cit(A). Ignoring The Fact That Ao Did Not Have Power To Change Fee U/S 234E While Processing Tds Returns & Hence In Absence Of Enabling Provisions, Levy Of Fee Could Not Be Deducted In The Course Of Intimation Issued U/S 200A Prior To 01.06.2015. The Ld. Ar Prayed For Deleting The Fee & Interest Levied By The Acit, Cpc.

Section 154Section 200ASection 220Section 234ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH, JODHPUR BEFORE DR. MITHA LAL MEENA, HON’BLE ACCOUNTANT MEMBER AND SHRI SUDHIR PAREEK, HON’BLE JUDICIAL MEMBER Siddharth Agarwal Assistant Commissioner of 28, Polo Ground, Income Tax, CPC, TDS Udaipur - 313001 Udaipur PAN No. AKGPA 4183 N Assessee by Shri Shrawan Kumar Gupta, Advocate (Virtual) Revenue by Smt. Runi Pal – CIT-DR (Virtual) Date of Hearing 28.01.2026. Date of Pronouncement 17.02.2026. ORDER DR. MITHA LAL MEENA, A.M.: This appeal is filed by assessee against the order of Ld. Commissioner of Income Tax, Appeal [hereinafter referred to as CIT(A)] Udaip…

KOLLIPARAAPPARAO COTTON MILLS PVT LTD,GUNTUR vs. INCOME TAX OFFICER, WARD-1(1), GUNTUR

In the result, appeal filed by the assessee is allowed

ITA 580/VIZ/2025[2013-14]Status: DisposedITAT Visakhapatnam05 Dec 2025AY 2013-14

Bench: the Ld.CIT(A) and explained the reasons for the delay in filing the return and prayed to condone the delay to advance substantial justice on the ground that the issue involved therein, on merits, is with respect to levy of late filing fee under Section 234E of the Act is now covered in favour of the assessee by various decisions, as per which there is no provision under the Act to levy late filing fee before insertion of Section 200A by Finance Act, 2015 w.e.f. 01.06.2015. However, the Ld.A

Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL VISAKHAPATNAM BENCH, VISAKHAPATNAM श्री रवीश सूद, माननीय न्याययक सदस्य एवं श्री एस बालाकृष्णन, माननीय लेखा सदस्य SHRI RAVISH SOOD, HON’BLE JUDICIAL MEMBER AND SHRI S BALAKRISHNAN HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No.580/Viz/2025 (निर्धारणवर्ा/ Assessment Year: 2013-14) Kolliparaapparao Cotton Mills Vs. Income Tax Officer Pvt. Ltd. Ward-1(1) Guntur Guntur PAN: AACCK9608F (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent) करदधतध कध प्रनतनिनर्त्व/ : Shri GVN Hari, Advocate Assessee Represented by रधजस्व कध प्रनतनिनर्त्व/ : Dr.Aparna Villuri, Sr.AR Department Represente…

M/S. EXCELLA REALTORS PRIVATE LIMITED,KOLKATA vs. I.T.O., WARD - 1(3), TDS, KOLKATA

In the result, the appeal of the assessee is allowed

ITA 2274/KOL/2024[2014-2015]Status: DisposedITAT Kolkata03 Nov 2025AY 2014-2015

Bench: Shri Manunatha G & Shri Sonjoy Sarmai.T.A. No.2274/Kol/2024 Assessment Year: 2014-15 M/S Excella Realtors Pvt. Ltd..........................................................……….…Appellant 2, Dharma Das Row, Rash Behari Avenue, W.B-700026. [Pan: Aacce1856B] Vs. Ito, Ward-1(3), Tds, Kolkata………………….…..….......……..…...…..…..Respondent Appearances By: Shri Jaydeep Chakraborty, Ar, Appeared On Behalf Of The Revenue. Shri Sallong Yaden, Addl. Cit-Dr, Appeared On Behalf Of The Assessee. Date Of Concluding The Hearing : September 18, 2025 Date Of Pronouncing The Order : November 03, 2025 Order Per Sonjoy Sarma: This Appeal Filed By The Assessee Is Directed Against The Order Of The Learned Commissioner Of Income-Tax (Appeals), Kolkata [Hereinafter Referred To As “Cit(A)”] Dated 01.10.2024, Arising Out Of The Order Passed Under Section 200A(1) Of The Income-Tax Act, 1961 (“The Act”) For The Assessment Year 2014-15. 2. Brief Facts Of The Case Are That The Assessee, M/S Excella Relators Private Limited, Is Engaged In The Business Of Construction & Land Development. A Demand Notice Was Issued By The Tds-Cpc, Kolkata, Raising A Total Demand Of ₹4,59,653. After Giving Credit For Certain Adjustments Available In The Traces Portal, An Outstanding Demand Of ₹99,482 Towards Interest Under Section 201(1A) & ₹46,400 Towards Late Fee Under Section 234E Remained Payable.

Section 200A(1)Section 200A(1)(c)Section 201Section 234E

…आयकर अपीलीय अिधकरण, कोलकाता पीठ, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA Before Shri Manunatha G, Accountant Member and Shri Sonjoy Sarma, Judicial Member I.T.A. No.2274/Kol/2024 Assessment Year: 2014-15 M/s Excella Realtors Pvt. Ltd..........................................................……….…Appellant 2, Dharma Das Row, Rash Behari Avenue, W.B-700026. [PAN: AACCE1856B] vs. ITO, Ward-1(3), TDS, Kolkata………………….…..….......……..…...…..…..Respondent Appearances by: Shri Jaydeep Chakraborty, AR, appeared on behalf of the revenue. Shri Sallong Yaden, Addl. CIT-DR, appeared on behalf of the ass…

SANDEEP KANUNGA,BANGALORE vs. INCOME TAX OFFICER(TDS)WARD-3(2), BENGALURU

In the result, addition made for the Financial Years 2012-13, 2013-14

ITA 1548/BANG/2025[2015-16]Status: DisposedITAT Bangalore31 Oct 2025AY 2015-16

Bench: Shri.Laxmi Prasad Sahu & Shri.Keshav Dubey

For Appellant: NoneFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1546, 1547, 1548/Bang/2025 Assessment Years : 2013-14 to 2015-16 Mr. Sandeep Kanunga, Vs. ITO (TDS), 45/3, 4th Block Arihanth Kiran Apartment, Ward – 3(2), 51st Cross, Rajajinagar, Bangalore. Bangalore – 560 010,Karnataka. PAN : BLRS 3174 C APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : Thes…

SANDEEP KANUNGA,BANGALORE vs. INCOME TAX OFFICER(TDS)WARD-3(2), BANGALORE

In the result, addition made for the Financial Years 2012-13, 2013-14

ITA 1547/BANG/2025[2014-15]Status: DisposedITAT Bangalore31 Oct 2025AY 2014-15

Bench: Shri.Laxmi Prasad Sahu & Shri.Keshav Dubey

For Appellant: NoneFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1546, 1547, 1548/Bang/2025 Assessment Years : 2013-14 to 2015-16 Mr. Sandeep Kanunga, Vs. ITO (TDS), 45/3, 4th Block Arihanth Kiran Apartment, Ward – 3(2), 51st Cross, Rajajinagar, Bangalore. Bangalore – 560 010,Karnataka. PAN : BLRS 3174 C APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : Thes…

SANDEEP KANUNGA,BANGALORE vs. INCOME TAX OFFICER(TDS)WARD-3(2), BANGALORE

In the result, addition made for the Financial Years 2012-13, 2013-14

ITA 1546/BANG/2025[2013-14]Status: DisposedITAT Bangalore31 Oct 2025AY 2013-14

Bench: Shri.Laxmi Prasad Sahu & Shri.Keshav Dubey

For Appellant: NoneFor Respondent: Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore
Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI.LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI.KESHAV DUBEY, JUDICIAL MEMBER ITA Nos.1546, 1547, 1548/Bang/2025 Assessment Years : 2013-14 to 2015-16 Mr. Sandeep Kanunga, Vs. ITO (TDS), 45/3, 4th Block Arihanth Kiran Apartment, Ward – 3(2), 51st Cross, Rajajinagar, Bangalore. Bangalore – 560 010,Karnataka. PAN : BLRS 3174 C APPELLANT RESPONDENT Assessee by : None Revenue by : Shri. Subramanian S,JCIT(DR)(ITAT), Bangalore. Date of hearing : 06.10.2025 Date of Pronouncement : 31.10.2025 O R D E R Per Laxmi Prasad Sahu, Accountant Member : Thes…

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

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

ITA 562/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.560, 561 & 562/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) PAN: AJQPP8601H ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None (written submission) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 14.10.2025 घोषणा क" तार"ख /…

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

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

ITA 561/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.560, 561 & 562/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) PAN: AJQPP8601H ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None (written submission) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 14.10.2025 घोषणा क" तार"ख /…

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

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

ITA 560/RPR/2025[2014-15]Status: DisposedITAT Raipur15 Oct 2025AY 2014-15

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

For Appellant: None (written submission)For Respondent: Dr. Priyanka Patel, Sr. DR
Section 200(3)Section 200ASection 234ESection 271HSection 272A

…आयकर अपील"य अ"धकरण "यायपीठ रायपुर म"। IN THE INCOME TAX APPELLATE TRIBUNAL, RAIPUR BENCH, RAIPUR BEFORE SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.560, 561 & 562/RPR/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) PAN: AJQPP8601H ........अपीलाथ" / Appellant बनाम / V/s. The Income Tax Officer (TDS), Bhilai (C.G.) ……""यथ" / Respondent Assessee by : None (written submission) Revenue by : Dr. Priyanka Patel, Sr. DR सुनवाई क" तार"ख / Date of Hearing : 14.10.2025 घोषणा क" तार"ख /…

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1446/PUN/2025[2014-15]Status: DisposedITAT Pune26 Sept 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1445/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

CENTRAL ORDNANCE DEPOT,PUNE vs. ITO TDS, WARD-1, PUNE, PUNE

In the result, the appeals filed by the assessee are partly allowed for statistical purposes as per the terms indicated above

ITA 1444/PUN/2025[2015-16]Status: DisposedITAT Pune26 Sept 2025AY 2015-16

Bench: Dr.Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Pramod S. ShingteFor Respondent: Shri Ramnath P. Murkunde
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quar Form Respondent Year ter 1-8 ITA Nos.1439 to Central Ordnance Depot, ITO 2014-15 Q1 24Q to COD (TDS), 2014-15 Q3 24Q 1446/PUN/2025 Dehu Road Catt S.O., Ward-1, Pune 2014-15 Q4 24Q Pune 412 101 2015-16 Q4 24Q Maharashtra TAN : PNEC06467G 2015-16 Q3 24Q 2015-16 Q2 24Q 2015-16 Q1 24Q 2014-15 Q2 24Q Assessee by : Shri Pramod S. Shingte Revenue by : Shri Ramnath P. Murkunde Date of hearing : 25.09.2025 Date of prono…

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