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 367,181 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

Raja Parveen, Namakkal vs. ITO, TDS, Salem

The appeal stand allowed in terms of our above order

ITA 240/CHNY/2023[2015-16]Status: DisposedITAT Chennai30 Mar 2023AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Mrs. Jothi Lakshmi Nayak (CIT) – Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA No.240/Chny/2023 (िनधा1रण वष1 / Assessment Year: 2015-16) Raja Praveen ITO बनाम/ Door No.52, Pullicar Street, No.3, Gandhi Road, TDS Ward, Vs. Tiruchengode, Namakkal – 637 211. Salem- 636 007. "थायी लेखा सं./जीआइ आर सं./PAN/GIR No. AGCPR-8502-J (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant by : None ""थ"…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 146/CHNY/2023[2020-21]Status: DisposedITAT Chennai27 Mar 2023AY 2020-21

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 145/CHNY/2023[2019-20]Status: DisposedITAT Chennai27 Mar 2023AY 2019-20

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 144/CHNY/2023[2018-19]Status: DisposedITAT Chennai27 Mar 2023AY 2018-19

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 143/CHNY/2023[207-18]Status: DisposedITAT Chennai27 Mar 2023

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 142/CHNY/2023[2016-17]Status: DisposedITAT Chennai27 Mar 2023AY 2016-17

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 141/CHNY/2023[2015-16]Status: DisposedITAT Chennai27 Mar 2023AY 2015-16

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 140/CHNY/2023[2014-15]Status: DisposedITAT Chennai27 Mar 2023AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 139/CHNY/2023[2013-14]Status: DisposedITAT Chennai27 Mar 2023AY 2013-14

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 138/CHNY/2023[2012-13]Status: DisposedITAT Chennai27 Mar 2023AY 2012-13

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

Avon Global Solutions Private Limited, Chennai vs. ITO, TDS, Ward-1(3), Chennai

The appeals stand dismissed

ITA 137/CHNY/2023[2011-12]Status: DisposedITAT Chennai27 Mar 2023AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Ms. N.V. Lakshmi (Advocate)-Ld. ARFor Respondent: Shri AR. V Sreenivasan (Addl. CIT)-Ld. DR
Section 200ASection 201Section 234ESection 246A

…d orders, in any manner. We are also of the considered opinion that fee u/s 234E is statutory fees and the same is a mandatory levy w.e.f. 01-06-2015 as per the most favorable decision of Hon’ble High Court of Karnataka in Fatehraj Singhvi V/s Union of India (73 Taxmann.com 252 26/08/2016). Therefore, no interference is called for in the impugned orders. 4. All the appeals stand dismissed. Order pronounced on 27th March, 2023. (V. DURGA RAO) (MANOJ KUMAR AGGARWAL) "ाियक सद3 /JUDICIAL MEMBER लेखा सद3 / ACCOUNTANT MEMBER चे"ई / Chennai; िदनांक / Dated : 27-03-2023 EDN/- आदेश की Sितिलिप अ7ेिषत/Copy of the Order forw…

M/S. Nagesh Consultants, Bangalore vs. DCIT, (CPC)-TDS, Circle-2(1), Bangalore

In the result, the appeal of the assessee is allowed

ITA 32/BANG/2023[2013-14]Status: HeardITAT Bangalore07 Mar 2023AY 2013-14

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuassessment Year : 2013-14

For Appellant: Shri Balram R. Rao, AdvocateFor Respondent: Dr. Shankar Prasad K., Addl.CIT(DR)(ITAT), Bengaluru
Section 154Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER Assessment year : 2013-14 Nagesh Consultants, Vs. The Deputy Commissioner of No.67/4, Anuraag, Income Tax, CPC – TDS Ashoknagar, / Circle 2(1), 6th Cross, BSK 1st Stage, Bangalore. Bangalore – 560 050. PAN: AAEFN 7873N APPELLANT RESPONDENT Appellant by : Shri Balram R. Rao, Advocate Respondent by : Dr. Shankar Prasad K., Addl.CIT(DR)(ITAT), Bengaluru. Date of hearing : 07.03.2023 Date of Pronouncement : 07.03.2023 O R D E R Per N V Vasudevan, Vice President This i…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 92/CHNY/2023[2014-15]Status: DisposedITAT Chennai28 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 91/CHNY/2023[2014-15]Status: DisposedITAT Chennai28 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 90/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 89/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 88/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

Block Development Officer, Bijnor Rural vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 217/DDN/2019[2019-20]Status: DisposedITAT Dehradun28 Feb 2023AY 2019-20

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor Rural vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 216/DDN/2019[2018-19]Status: DisposedITAT Dehradun28 Feb 2023AY 2018-19

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…

Block Development Officer, Bijnor Rural vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 215/DDN/2019[2017-18]Status: DisposedITAT Dehradun28 Feb 2023AY 2017-18

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

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

…IN THE INCOME TAX APPELLATE TRIBUNAL, DEHRADUN BENCH: ‘DB’ DEHRADUN “VIRTUAL HEARING” BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER AND DR. B.R.R. KUMAR, ACCOUNTANT MEMBER Assessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20 ITA Nos.195, 196, 209, 210, 211, 212, 213, 214, 215, 216 & 217/DDN/2019 Block Development Officer, Vs. CIT(A), Bijnor, Rural…