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 367,368 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

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

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

ITA 113/PAT/2022[2015-16]Status: DisposedITAT Patna25 Jan 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 112/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 111/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 110/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 109/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 108/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 107/PAT/2022[2015-16]Status: DisposedITAT Patna25 Jan 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 106/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

Dakshin Bihar Gramin Bank, Azimabad Banch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 105/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 104/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 103/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 102/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 101/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

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

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

ITA 100/PAT/2022[2015-16]Status: DisposedITAT Patna25 Jan 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…ce with the provisions of section 234E of the Act. ITA Nos.-34 to 176, 184 to 190 & 529 to 554/Pat/2022 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 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 01.06.2015 cannot be made since there was no enabling provision of section 200A of the Act for raising…

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 345/PUN/2022[2015-16 (26Q Q-4)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 344/PUN/2022[2015-16 (26Q Q-3)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 343/PUN/2022[2015-16 (26Q Q-2)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 342/PUN/2022[2014-15 (26Q Q-4)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 341/PUN/2022[2014-15 (26Q Q-3)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…

Kantilal Bishweshwar Pal, Pune vs. Assistant Commissioner of Income-Tax, TDS, CPC, Ghaziabad

In the result, the appeal filed by the assessee in ITA

ITA 340/PUN/2022[2014-15 (26Q Q-2)]Status: DisposedITAT Pune21 Dec 2022

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.336 To 345/Pun/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. Acit, Cpc, Tds, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. Pan : Akgpp7196Q Appellant Respondent Assessee By : None Revenue By : Shri Suhas Kulkarni Date Of Hearing : 21.12.2022 Date Of Pronouncement : 21.12.2022 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Assessee Against The Respective Orders Of The Ld. Cit(A)-National Faceless Appeal Centre, Delhi [‘The Cit(A)’] For The Assessment Years 2013-14, 2014-15 & 2015-16 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In All The Above Captioned Ten Appeals, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal In Ita No.336/Pun/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: NoneFor Respondent: Shri Suhas Kulkarni
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “C”, PUNE BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.336 to 345/PUN/2022 िनधा"रण वष" / Assessment Years : 2013-14, 2014-15 & 2015-16 Kantilal Bishweshwar Pal, Vs. ACIT, CPC, TDS, S.No.29/1, Kodre Colony, Ghaziabad. Keshavnagar Mundhwa, Pune- 411036. PAN : AKGPP7196Q Appellant Respondent Assessee by : None Revenue by : Shri Suhas Kulkarni Date of hearing : 21.12.2022 Date of pronouncement : 21.12.2022 आदेश / ORDER PER INTURI RAMA RAO, AM: These are the appeals filed by the assessee against…