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

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 559/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

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 558/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

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 557/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

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 556/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

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 555/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

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 554/BANG/2023[2012-13]Status: DisposedITAT Bangalore27 Sept 2023AY 2012-13

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, Bangalore vs. Deputy Commissioner of Income-Tax, Circle-3(1)(1), Bangalore

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

ITA 533/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), Bangalore

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

ITA 532/BANG/2023[2013-14]Status: DisposedITAT Bangalore27 Sept 2023AY 2013-14

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), Bangalore

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

ITA 531/BANG/2023[2012-13]Status: DisposedITAT Bangalore27 Sept 2023AY 2012-13

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…

Madhusudan Marbles Private Limited, Udaipur vs. Commissioner of Income Tax Appeals National Faceless Appeal Centre, Delhi

In the result, appeals are allowed

ITA 94/JODH/2023[2014-15]Status: DisposedITAT Jodhpur20 Sept 2023AY 2014-15

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Sanjeev Mehta, C.AFor Respondent: Sh. O.P. Meena, CIT-DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ‘DB’, JODHPUR BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 93 & 94/Jodh/2023 Assessment Years: 2013-14 & 2014-15 (Through Virtual Mode) Madhusudan Marbles Pvt. Ltd., Versus DCIT, Central Circle-1, N.H. – 8, Suker, Udaipur. Udaipur. PAN: AABCM2727L (Appellant) (Respondent) Assessee by : Sh. Sanjeev Mehta, C.A. Revenue by : Sh. O.P. Meena, CIT-DR Date of hearing : 14.09.2023 Date of pronouncement: 20.09.2023 ORDER Present appeals by the assessee arise out of two separate orders, both dated 02.02.2023, passed by Nat…

Madhusudan Marbles Private Limited, Udaipur vs. Commissioner of Income Tax Appeals National Faceless Appeal Centre, Delhi

In the result, appeals are allowed

ITA 93/JODH/2023[2013-14]Status: DisposedITAT Jodhpur20 Sept 2023AY 2013-14

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Sanjeev Mehta, C.AFor Respondent: Sh. O.P. Meena, CIT-DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL JODHPUR BENCH ‘DB’, JODHPUR BEFORE SHRI SAKTIJIT DEY, VICE-PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 93 & 94/Jodh/2023 Assessment Years: 2013-14 & 2014-15 (Through Virtual Mode) Madhusudan Marbles Pvt. Ltd., Versus DCIT, Central Circle-1, N.H. – 8, Suker, Udaipur. Udaipur. PAN: AABCM2727L (Appellant) (Respondent) Assessee by : Sh. Sanjeev Mehta, C.A. Revenue by : Sh. O.P. Meena, CIT-DR Date of hearing : 14.09.2023 Date of pronouncement: 20.09.2023 ORDER Present appeals by the assessee arise out of two separate orders, both dated 02.02.2023, passed by Nat…

Administrative Officer, Customs & Central Excise, Jabalpur vs. ITO (TDS)-2, Jabalpur

In the result, the appeal filed by the assessee is allowed

ITA 4/JAB/2023[2013-14]Status: DisposedITAT Jabalpur18 Sept 2023AY 2013-14

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadale

For Appellant: Shri Shidharth Seth.Adv. ARFor Respondent: Shri.RajeshKumarGupta.Sr.DR
Section 154Section 156Section 190Section 200(3)Section 200ASection 200A(1)(c)Section 203ASection 204Section 234ESection 285

…IN THE INCOME TAX APPELLATE TRIBUNAL “DB”BENCH, JABALPUR BEFORE SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER & SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER ITA No.4, 5, 6, 7 & 23/JAB/2023 (A.Y: 2013-14& 2015-16) Administrative Officer, Vs. ITO (TDS)-2 CustomsandCentralExcise, Jabalpur, Central Revenue Bldg, Madhyapradesh. Napier Town, Jabalpur-482001, Madhyapradesh. PAN/GIR No. : JBPA02297B Appellant .. Respondent Assessee by : Shri Shidharth Seth.Adv. AR Revenueby : Shri.RajeshKumarGupta.Sr.DR Date of Hearing 15.09.2023 Date of Pronouncement 18.09.2023 आदेश / O R D E R PER PAVAN KUMAR GADALE JM: These are the five app…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 60/PAN/2022[2014-15 26Q Q 3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 59/PAN/2022[2014-15 24Q Q1]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 58/PAN/2022[2014-15 24Q, Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 57/PAN/2022[2014-15 26Q Q2]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 56/PAN/2022[2014-15 24Q Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 55/PAN/2022[2013-14 24Q Q4]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 54/PAN/2022[2013-14 24Q Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…

Kwality Animal Feeds Pvt. Ltd, Belgaum vs. DCIT, TDS, Ghaziabad

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

ITA 53/PAN/2022[2013-14 26Q, Q3]Status: DisposedITAT Panaji07 Sept 2023

Bench: Shri Inturi Rama Rao & Shri Partha Sarathi Chaudhuryआयकर अपील सं. / Ita Nos.31 & 52 To 60/Pan/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. Dcit, Tds, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. Pan : Aabck0589J Appellant Respondent Assessee By : Shri Omkar Godbole Revenue By : Shri Ashwini D. Hosmani Date Of Hearing : 06.09.2023 Date Of Pronouncement : 07.09.2023 आदेश / Order Per Bench : These Are The Appeals Filed By Assessee Against The Separate Orders Of The National Faceless Appeal Centre, Delhi [‘Nfac’] Dated 08.04.2022 For The Assessment Years 2013-14 & 2014-15 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.31/Pan/2022 For The Assessment Year 2013-14 Are Stated Herein.

For Appellant: Shri Omkar GodboleFor Respondent: Shri Ashwini D. Hosmani
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI – VIRTUAL COURT BEFORE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER आयकर अपील सं. / ITA Nos.31 & 52 to 60/PAN/2022 िनधा"रण वष" / Assessment Years : 2013-14 & 2014-15 Kwality Animal Feeds Pvt. Vs. DCIT, TDS, Ghaziabad. Ltd., Plot No.12, Kwality House, Jamboti Road, Machhe Industrial Area, Belgaum- 590014. PAN : AABCK0589J Appellant Respondent Assessee by : Shri Omkar Godbole Revenue by : Shri Ashwini D. Hosmani Date of hearing : 06.09.2023 Date of pronouncement : 07.09.2023 आदेश / ORDER PER BENCH : These are th…