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 366,470 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

Balaji Graphics Art Private Limited, Mumbai vs. ACIT (TDS) CPC Ghaziabad, Ghaziabad

In the result, the appeal filed by assessee stands allowed for statistical purposes

ITA 5871/MUM/2019[2013-14]Status: DisposedITAT Mumbai10 Oct 2024AY 2013-14

Bench: Smt. Beena Pillai () & Smt.Renu Jauhri ()

Section 200ASection 234ESection 234e

…1 ITA 5871/Mum/2019 Balaji Graphics Art Pvt Ltd IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “B”, MUMBAI BEFORE SMT. BEENA PILLAI (JUDICIAL MEMBER) AND SMT.RENU JAUHRI (ACCOUNTANT MEMBER) I.T.A. No.5871/Mum/2019 (Assessment year 2013-14) Balaji Graphics Art Pvt Ltd vs ACIT (TDS)-CPC, A-904, Shree Vallabhyog CHS Aayakar Bhawan, Sector-3, Ltd Vaishali, Ghaziabad, U.P.-201 Daftary Road, Pushpa Park 010 Malad(E), Mumbai-400 097 PAN :AAECB4052G APPELLANT RESPONDENT Assessee represented by Shri Rashmikant D Kundalia Department represented by Shri Paresh Deshpande, SR AR Date of hearing 07-10-2024 Date of prono…

Ramnagar Suburban Society, Coimbatore vs. Income Tax Officer, TDS Ward Two

The appeals stand dismissed

ITA 2002/CHNY/2024[2014-15]Status: DisposedITAT Chennai09 Oct 2024AY 2014-15

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2001/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & 2. आयकरअपील सं./ Ita No.2002/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) Ramnagar Suburban Society Ito बनाम/ #101, Rajaji Road, Ramnagar, Tds Ward-2 Vs. Coimbatore-641 009. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaatt-1481-A / Cmbto-3008-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Saroj Kumar Parida (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Ms. R. Anita ( Addl.Cit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Saroj Kumar Parida (Advocate) – Ld.ARFor Respondent: Ms. R. Anita ( Addl.CIT) -Ld. Sr. DR
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234E

…of Conceria International (P.) Ltd. (157 Taxmann.com 335; dated 10-11-2023) has considered all the relevant contrary case laws holding the field. These include the decision of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) and also the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137). After elaborate discussion and upon due consideration of various case laws, it was held by the Court as under: - 7.1. A reading of the above provision would show that liability to pay, by way of fee gets attracted under…

Ramnagar Suburban Society, Coimbatore vs. Income Tax Officer, TDS Ward

The appeals stand dismissed

ITA 2001/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Oct 2024AY 2013-14

Bench: Hon’Ble Shri Aby T. Varkey, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपील सं./ Ita No.2001/Chny/2024 (िनधा*रण वष* / Assessment Year: 2013-14) & 2. आयकरअपील सं./ Ita No.2002/Chny/2024 (िनधा*रण वष* / Assessment Year: 2014-15) Ramnagar Suburban Society Ito बनाम/ #101, Rajaji Road, Ramnagar, Tds Ward-2 Vs. Coimbatore-641 009. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaatt-1481-A / Cmbto-3008-F (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant By : Shri Saroj Kumar Parida (Advocate) – Ld.Ar ""थ"कीओरसे/Respondent By : Ms. R. Anita ( Addl.Cit) -Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 24-09-2024 घोषणाकीतारीख /Date Of Pronouncement : 09-10-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri Saroj Kumar Parida (Advocate) – Ld.ARFor Respondent: Ms. R. Anita ( Addl.CIT) -Ld. Sr. DR
Section 200Section 200ASection 200A(1)(c)Section 206CSection 234E

…of Conceria International (P.) Ltd. (157 Taxmann.com 335; dated 10-11-2023) has considered all the relevant contrary case laws holding the field. These include the decision of Hon’ble High Court of Karnataka in the case of Fatheraj Singhvi vs. Union of India (73 Taxmann.com 252) and also the contrary decision of Hon’ble Gujarat High Court in the case of Rajesh Kourani vs. UOI (83 Taxmann.com 137). After elaborate discussion and upon due consideration of various case laws, it was held by the Court as under: - 7.1. A reading of the above provision would show that liability to pay, by way of fee gets attracted under…

M/S. Sreenidhi Shelters, Bangalore vs. Income-Tax Officer, TDS, Ward-3(2), Bangalore

In the result, the appeal by the assessee is allowed

ITA 351/BANG/2024[2013-14]Status: DisposedITAT Bangalore28 Jun 2024AY 2013-14

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K., Judciial Member Assessment Year : 2013-14

For Appellant: Shri Sanjay Chikkamath, CAFor Respondent: Shri Subramanian, S. Jt.CIT(DR)(ITAT), Bengaluru
Section 154Section 200(3)Section 200ASection 200A(1)(c)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AND SHRI SOUNDARARAJAN K., JUDCIIAL MEMBER Assessment year : 2013-14 Sreenidhi Shelters, Vs. The Income Tax Officer, No.429/31, 7th B Main, TDS Ward 3(2), 4th Block, Jayanagar, Bangalore. Bangalore – 560 011. PAN : AAZFS 6916J APPELLANT RESPONDENT Appellant by : Shri Sanjay Chikkamath, CA Respondent by : Shri Subramanian, S. Jt.CIT(DR)(ITAT), Bengaluru. Date of hearing : 26.06.2024 Date of Pronouncement : 28.06.2024 O R D E R Per Laxmi Prasad Sahu, Accountant Member This appeal is filed by the assessee…

Agrawal Distilleries Pvt Ltd, Indore vs. Commissioner of Income Tax(Appeals), Delhi

Appeal are allowed:

ITA 1185/MUM/2024[2015-2016 Q2]Status: DisposedITAT Mumbai26 Jun 2024

Bench: the Tribunal. 4. We would first take up ITA No. 1173/Mum/2024 [Financial Year 2012-13: Quarter 2/Form 27EQ] as the lead matter which has been preferred by the Assessee challenging the order, dated 2

For Appellant: NoneFor Respondent: Shri Raj Singh Meel
Section 154Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 200A(3)Section 206C(3)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Financial Year 2012-13 Financial Year 2012-13 [Quarter 2] [Quarter 3] ITA No. 1172/Mum/2024 ITA No. 1184/Mum/2024 Financial Year 2013-14 Financial Year 2013-14 [Quarter 1] [Quarter 2] ITA No. 1179/Mum/2024 ITA No. 1171/Mum/2024 Financial Year 2013-14 Financial Year 2014-15 [Quarter 3] [Quarter 1] ITA No. 1175/Mum/2024 ITA No. 1176/Mum/2024 ITA No. 1178/Mum/2024 Financial Year 2014-15 Financial Year 2014-15 [Quarter 2] [Quarter 3] ITA No. 1167/Mum/2024 ITA No. 1165/Mum/2024 ITA No. 11…

Agrawal Distilleries Pvt Ltd, Indore vs. Commissioner of Income Tax (Appeals), Delhi

Appeal are allowed:

ITA 1181/MUM/2024[2014-2015 (Q1)]Status: DisposedITAT Mumbai26 Jun 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Raj Singh Meel
Section 154Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 200A(3)Section 206C(3)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Financial Year 2012-13 Financial Year 2012-13 [Quarter 2] [Quarter 3] ITA No. 1172/Mum/2024 ITA No. 1184/Mum/2024 Financial Year 2013-14 Financial Year 2013-14 [Quarter 1] [Quarter 2] ITA No. 1179/Mum/2024 ITA No. 1171/Mum/2024 Financial Year 2013-14 Financial Year 2014-15 [Quarter 3] [Quarter 1] ITA No. 1175/Mum/2024 ITA No. 1176/Mum/2024 ITA No. 1178/Mum/2024 Financial Year 2014-15 Financial Year 2014-15 [Quarter 2] [Quarter 3] ITA No. 1167/Mum/2024 ITA No. 1165/Mum/2024 ITA No. 11…

Agrawal Distilleries Pvt Ltd, Indore vs. Commissioner of Income Tax (Appeals), Delhi

Appeal are allowed:

ITA 1173/MUM/2024[2013-2014 (Q2)]Status: DisposedITAT Mumbai26 Jun 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Raj Singh Meel
Section 154Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 200A(3)Section 206C(3)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Financial Year 2012-13 Financial Year 2012-13 [Quarter 2] [Quarter 3] ITA No. 1172/Mum/2024 ITA No. 1184/Mum/2024 Financial Year 2013-14 Financial Year 2013-14 [Quarter 1] [Quarter 2] ITA No. 1179/Mum/2024 ITA No. 1171/Mum/2024 Financial Year 2013-14 Financial Year 2014-15 [Quarter 3] [Quarter 1] ITA No. 1175/Mum/2024 ITA No. 1176/Mum/2024 ITA No. 1178/Mum/2024 Financial Year 2014-15 Financial Year 2014-15 [Quarter 2] [Quarter 3] ITA No. 1167/Mum/2024 ITA No. 1165/Mum/2024 ITA No. 11…

Agrawal Distilleries Pvt Ltd, Indore vs. Commissioner of Income Tax (Appeals), Delhi

Appeal are allowed:

ITA 1165/MUM/2024[2015-2016 (Q3)]Status: DisposedITAT Mumbai26 Jun 2024

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: NoneFor Respondent: Shri Raj Singh Meel
Section 154Section 200Section 200(3)Section 200ASection 200A(1)(c)Section 200A(3)Section 206C(3)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER Financial Year 2012-13 Financial Year 2012-13 [Quarter 2] [Quarter 3] ITA No. 1172/Mum/2024 ITA No. 1184/Mum/2024 Financial Year 2013-14 Financial Year 2013-14 [Quarter 1] [Quarter 2] ITA No. 1179/Mum/2024 ITA No. 1171/Mum/2024 Financial Year 2013-14 Financial Year 2014-15 [Quarter 3] [Quarter 1] ITA No. 1175/Mum/2024 ITA No. 1176/Mum/2024 ITA No. 1178/Mum/2024 Financial Year 2014-15 Financial Year 2014-15 [Quarter 2] [Quarter 3] ITA No. 1167/Mum/2024 ITA No. 1165/Mum/2024 ITA No. 11…

Modern Family Doctor Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Central Circle-2(3), Bangalore

In the result, appeal of the assessee is allowed

ITA 386/BANG/2024[2013-14]Status: DisposedITAT Bangalore16 Apr 2024AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessmentyear:2013-14

For Appellant: N O N EFor Respondent: Shri Ganesh R. Ghale, Standing Counsel for revenue
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B’’BENCH: BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER AssessmentYear:2013-14 Modern Family Doctor Private Ltd. 660/1 Akshaya 4th Floor 100 Feet Main Road Indiranagar DCIT Vs. Bangalore 560 038 Central Circle-2(3) Karnataka Bangalore PAN NO :AAGCM8711P APPELLANT RESPONDENT Appellant by : N O N E Respondent by : Shri Ganesh R. Ghale, Standing Counsel for revenue Date of Hearing : 04.04.2024 Date of Pronouncement : 16.04.2024 O R D E R PERLAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This is an appeal filed against the orders o…

M/S. Child Development Project Officer, Shivamogga vs. Income-Tax Officer, TDS Ward, Davangere

The appeals are partly allowed to the aforesaid extent

ITA 882/BANG/2023[26Q/Quarter-4/2014-15]Status: DisposedITAT Bangalore09 Jan 2024

Bench: Shri George George Kshri Laxmi Prasad Sahu

For Appellant: Shri Hemant Pai, C.AFor Respondent: Shri Nischal B, Addl. CIT (DR)
Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA No.882 to 890/Bang/2023 Assessment Years : 2014-15 to 2016-17 The Child Development Project The Asst. Commissioner of Officer, Income-tax, Department of Women and Child Vs. Central Processing Cell, Kuvempu Road, TDS. Basavanagudi, Shivamogga. TAN : BLRC 03390 C APPELLANT RESPONDENT Assessee by : Shri Hemant Pai, C.A Revenue by : Shri Nischal B, Addl. CIT (DR) Date of hearing : 04.01.2024 Date of Pronouncement : 09.01.2024 O R D E R PER BENCH All these appeal…

Sri Channabasaveshwara Swamy Rural Education Society, Tumkur vs. Income-Tax Officer, (Exemptions) Ward-3, Bangalore

In the result, all the appeals filed by the assessee stands allowed

ITA 582/BANG/2023[2013-14]Status: DisposedITAT Bangalore26 Oct 2023AY 2013-14

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahu

For Respondent: Shri Narendra Sharma
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH : BANGALORE BEFORE SMT. BEENA PILLAI, JUDICIAL MEMBER AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos. 582 to 592/Bang/2023 Assessment Years : 2013-14 to 2014-15 M/s. Sri Channabasaveshwara Swamy Rural The Income Tax Education Society, Officer CIT Campus, (Exemptions), NH 206 (BH Road), Ward – 3, Gubbi, Vs. Bangalore. Tumkur – 572 216. PAN: AACTS4725J APPELLANT RESPONDENT : Shri Narendra Sharma, Assessee by Advocate Revenue by : Shri Parithivel, JCIT DR Date of Hearing : 12-10-2023 Date of Pronouncement : 26-10-2023 ORDER PER BENCH Present appeals arises out…

M/S. Halo Technologies and Training Pvt. Ltd, Mumbai vs. ACIT- TDS (CPC), Ghaziabad

ITA 1770/MUM/2023[2013-14]Status: DisposedITAT Mumbai20 Oct 2023AY 2013-14

Bench: It.

For Appellant: Ms. Varsha NanwaniFor Respondent: Shri P.D. Chogule
Section 154Section 200ASection 234E

…Appeal Centre has erred in law, facts, and circumstances of the case by confirming the levy fees of Rs. 1,46,000/- under section 234E of the Income Tax Act, 1961 and ignoring the decision of the Hon'ble High court in the case of Fatheraj Singhvi vs UOI (2016) 73 Taxmann.com 252 (Karn). 7. The Learned National Faceless Appeal Centre has erred in law, facts, and circumstances of the case by confirming the levy fees of Rs. 1,46,000/- under section 234E of the Income Tax Act, 1961 and ignoring the fact that the Appellant's appeal on the same ground has been allowed by the Learned NFAC for FY 2013-14 (AY 2014-15). 2…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 567/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 566/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 565/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 564/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 563/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 562/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 561/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…

M/S. Prakat Solutions Private Limited, Bengaluru vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bengaluru

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

ITA 560/BANG/2023[2014-15]Status: DisposedITAT Bangalore27 Sept 2023AY 2014-15

Bench: Shri George George K & Shri Laxmi Prasad Sahu

For Appellant: Shri. Ramakrishna Kamat, CAFor Respondent: Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH : BANGALORE BEFORE SHRI GEORGE GEORGE K, VICE PRESIDENT AND SHRI LAXMI PRASAD SAHU, ACCOUNTANT MEMBER ITA Nos.531 to 533/Bang/2023, 554 to 567/Bang/2023 Assessment Years : 2012-13 to 2014-15 M/s. Prakat Solutions Pvt. Ltd., DCIT, 147, Rainbow Residency, Off. Circle – 3(1)(1), Sarjapura Road, Vs. Bengaluru. Junnasandra Village, Carmelaram, Bengaluru – 560 035. PAN : AAFCP 3783 R APPELLANT RESPONDENT Assessee by : Shri. Ramakrishna Kamat, CA Revenue by : Shri. Subramanian S, Addl. CIT (DR), ITAT, Bengaluru. Date of hearing : 27.09.2023 Date of Pronouncement : 27.09.202…