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

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

In the result, appeals are allowed for statistical purposes

ITA 214/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

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 vs. The Commissioner of Income Tax (A), Hldwani

In the result, appeals are allowed for statistical purposes

ITA 213/DDN/2019[2016-17]Status: DisposedITAT Dehradun28 Feb 2023AY 2016-17

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 vs. The Commissioner of Income Tax (A), Hldwani

In the result, appeals are allowed for statistical purposes

ITA 212/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

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 vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 211/DDN/2019[2016-17]Status: DisposedITAT Dehradun28 Feb 2023AY 2016-17

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 vs. The Commissioner of Income Tax (A), Haldeani

In the result, appeals are allowed for statistical purposes

ITA 210/DDN/2019[2015-16]Status: DisposedITAT Dehradun28 Feb 2023AY 2015-16

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 vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 209/DDN/2019[2014-15]Status: DisposedITAT Dehradun28 Feb 2023AY 2014-15

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 vs. The Commissioner of Income Tax(A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 196/DDN/2019[2013-14]Status: DisposedITAT Dehradun28 Feb 2023AY 2013-14

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 vs. The Commissioner of Income Tax (A), Haldwani

In the result, appeals are allowed for statistical purposes

ITA 195/DDN/2019[2013-14]Status: DisposedITAT Dehradun28 Feb 2023AY 2013-14

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…

Dakshin Bihar Gramin Bank, I R Station Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 528/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, I R Station Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 527/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Belaganj Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 526/PAT/2022[2015-16]Status: DisposedITAT Patna31 Jan 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Belaganj Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 525/PAT/2022[2015-16]Status: DisposedITAT Patna31 Jan 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Belaganj Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 524/PAT/2022[2015-16]Status: DisposedITAT Patna31 Jan 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Belaganj Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 523/PAT/2022[2014-15]Status: DisposedITAT Patna31 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Belaganj Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 522/PAT/2022[2014-15]Status: DisposedITAT Patna31 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Belaganj Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 521/PAT/2022[2014-15]Status: DisposedITAT Patna31 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Belaganj Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 520/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Belaganj Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 519/PAT/2022[2013-14]Status: DisposedITAT Patna31 Jan 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Anti Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 518/PAT/2022[2015-16]Status: DisposedITAT Patna31 Jan 2023AY 2015-16

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…

Dakshin Bihar Gramin Bank, Anti Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, all the appeals of the assessee stand dismissed

ITA 517/PAT/2022[2014-15]Status: DisposedITAT Patna31 Jan 2023AY 2014-15

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Sono Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…the Act, fees, if any, shall be computed in accordance with the provisions of section 234E of the Act. 4. The ld. counsel, in this respect, has relied upon the decision of the Hon’ble Karnataka High Court in the case of “Fatehraj Singhvi vs. Union of India” 73 Taxmann.com 252 order dated 26.08.2016, wherein, the Hon’ble High Court has held that the amendment in section 200A by way ITA Nos.-348 to 370, 375 to 399, 400 to 424, 425 to 450, 451 to 468, 483 to 484, 498 to 528/Pat/2022 of insertion of clause (c) is prospective only with effect from 01.06.2015 and that the demand of fees u/s 234E of the Act prior to…