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 367,518 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

Issues it is cited on

Judgments citing Fatehraj Singhvi v. UOI

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. ACIT, TDS CPC, Gaziabad

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

ITA 99/PUN/2021[2014-15(Qtr-4 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. ACIT, TDS CPC, Gaziabad

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

ITA 98/PUN/2021[2014-15(Qtr-3, 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. ACIT, TDS CPC, Gaziabad

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

ITA 97/PUN/2021[2014-15(Qtr-2 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 96/PUN/2021[2014-15(Qtr-1 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 95/PUN/2021[2013-14 (Qtr-3 26Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 94/PUN/2021[2013-14 (2 Q - 26Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. ACIT, TDS CPC, Gaziabad

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

ITA 93/PUN/2021[2013-14 (Qtr-4 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…

Intech Surface Coating Pvt Ltd, Pirangoot, Pune vs. TDS CPC, Gaziabad

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

ITA 92/PUN/2021[2013-14(Qtr-3 24Q)]Status: HeardITAT Pune07 Sept 2022

Bench: Shri S. S. Godara & Shri Inturi Rama Raoआयकर अपील सं. / Ita Nos.92 To 108/Pun/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. Acit, Cpc-Tds, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. Pan : Aaaci4150J Appellant Respondent Assessee By : Shri Kishor B. Phadke Revenue By : Shri Ramnath P. Murkunde Date Of Hearing : 07.09.2022 Date Of Pronouncement : 07.09.2022 आदेश / Order Per Bench : These Are The Appeals Filed By The Assessee Against The Separate Orders Of Ld. Commissioner Of Income Tax (Appeals)-10, Pune Dated 23.10.2019 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 Seventeen 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.92/Pun/2021 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Kishor B. PhadkeFor Respondent: Shri Ramnath P. Murkunde
Section 200(3)Section 200ASection 234ESection 271HSection 271H(1)(a)Section 272ASection 272A(2)

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI S. S. GODARA, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER आयकर अपील सं. / ITA Nos.92 to 108/PUN/2021 िनधा"रण वष" / Assessment Years: 2013-14, 2014-15 & 2015-16 Intech Surface Coating Pvt. Vs. ACIT, CPC-TDS, Ltd., Ghaziabad. S.No.1073/1,2,3, Pirangoot, Mutha Road, Tal Mulshi – 412111. PAN : AAACI4150J Appellant Respondent Assessee by : Shri Kishor B. Phadke Revenue by : Shri Ramnath P. Murkunde Date of hearing : 07.09.2022 Date of pronouncement : 07.09.2022 आदेश / ORDER PER BENCH : These are the appeals filed by the assessee aga…