Fatehraj Singhvi v. UOI

73 Taxmann.com 252High Court2016#15 most cited

What is Fatehraj Singhvi v. UOI authority for?

Late fees under section 234E are not applicable for periods prior to June 1, 2015, as the amendment to section 200A inserting clause (c) was effective from that date.

1,778

judgments rely on this decision, according to BharatTax’s citation analysis of 367,164 Indian tax judgments — from 2017 to 2026.

Also referred to as

Fatehraj Singhvi v. UOI · section 234E · section 200A · late fees · TDS returns · prior to June 1 2015 · amendment · Karnataka High Court

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

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 65/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 64/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 63/VIZ/2023[2016-17]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2016-17

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 62/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 61/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 60/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 59/VIZ/2023[2015-16]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2015-16

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 58/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 57/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 56/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 55/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 54/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 53/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 52/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 51/VIZ/2023[2014-15]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2014-15

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 50/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 49/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 48/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 47/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…

Rimmalpudi Bhaskara Pattabhi Ramana Choudary, Rajahmundry vs. Income Tax Officer, TDS Ward-1, Rajahmundry

In the result, five appeals filed by the assessee are dismissed

ITA 46/VIZ/2023[2013-14]Status: DisposedITAT Visakhapatnam31 Mar 2023AY 2013-14

Bench: Shri Duvvuru Rl Reddy, Hon’Bleआयकर अपील सं./ I.T.A. No.46 To 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 To 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, Tds, Ward-1, Rajahmundry. Rajahmundry. Pan: Afcpr 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant By : Sri Gvn Hari, Advocate ""याथ" क" ओर से / Respondent By : Sri On Hari Prasada Rao, Sr. Ar सुनवाई क" तार"ख / Date Of Hearing : 16/03/2023 घोषणा क" तार"ख/Date Of : 31/03/2023 Pronouncement O R D E R

For Appellant: Sri GVN Hari, AdvocateFor Respondent: Sri ON Hari Prasada Rao
Section 200ASection 234E

…आयकर अपील"यअ"धकरण, "वशाखापटणम पीठ, "वशाखापटणम IN THE INCOME TAX APPELLATE TRIBUNAL, VISAKHAPATNAM ‘SMC’ BENCH, VISAKHAPATNAM "ी दु"वू" आर एल रे"डी, "या"यक सद"य के सम" BEFORE SHRI DUVVURU RL REDDY, HON’BLE JUDICIAL MEMBER आयकर अपील सं./ I.T.A. No.46 TO 67/Viz/2023 ("नधा"रण वष" / Assessment Years: 2013-14 to 2016-17) Rimmalpudi Bhaskara Pattabhi Vs. Income Tax Officer, Ramana Choudary, TDS, Ward-1, Rajahmundry. Rajahmundry. PAN: AFCPR 2275 M (अपीलाथ"/ Appellant) (""यथ"/ Respondent) अपीलाथ" क" ओर से/ Appellant by : Sri GVN Hari, Advocate ""याथ" क" ओर से / Respondent by : Sri ON Hari Prasada Rao, Sr. AR सुनवाई क" ता…