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

K.R.Healthcare (P) Ltd., Coimbatore vs. ITO TDS Ward, Coimbatore

In the result, the appeals filed by the assessees in ITA Nos

ITA 2464/CHNY/2017[2013-14(26Q-2nd Quarter)]Status: DisposedITAT Chennai21 Dec 2017

Bench: Shri Abraham P.George & Shri George Mathan

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2421 to 2425/Mds/2017 %नधा"रण वष" /Assessment Year: 2014-15 Vs. M/s.Tranz India Corporation, The Income Tax Officer, 204, 2nd Floor, Sanjay Raaj Towers, TDS Ward, 1510, 100 Feet Road, Tatabad, Mayflower Midcity, Coimbatore-641 012. Trichy Road, Coimbatore. [PAN: AAFFT 2020 A] (अपीलाथ(/Appellant) ()*यथ(/Respondent) आयकर अपील सं./ITA Nos.2470 to…

Cr & Associates, Coimbatore vs. ITO TDS Ward, Coimbatore

In the result, the appeals filed by the assessees in ITA Nos

ITA 2463/CHNY/2017[2013-14(26Q-4th Quarter)]Status: DisposedITAT Chennai21 Dec 2017

Bench: Shri Abraham P.George & Shri George Mathan

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2421 to 2425/Mds/2017 %नधा"रण वष" /Assessment Year: 2014-15 Vs. M/s.Tranz India Corporation, The Income Tax Officer, 204, 2nd Floor, Sanjay Raaj Towers, TDS Ward, 1510, 100 Feet Road, Tatabad, Mayflower Midcity, Coimbatore-641 012. Trichy Road, Coimbatore. [PAN: AAFFT 2020 A] (अपीलाथ(/Appellant) ()*यथ(/Respondent) आयकर अपील सं./ITA Nos.2470 to…

Tranz India Corporation, Coimbatore vs. ITO TDS Ward, Coimbatore

In the result, the appeals filed by the assessees in ITA Nos

ITA 2425/CHNY/2017[2014-15(26Q-4th Quarter)]Status: DisposedITAT Chennai21 Dec 2017

Bench: Shri Abraham P.George & Shri George Mathan

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2421 to 2425/Mds/2017 %नधा"रण वष" /Assessment Year: 2014-15 Vs. M/s.Tranz India Corporation, The Income Tax Officer, 204, 2nd Floor, Sanjay Raaj Towers, TDS Ward, 1510, 100 Feet Road, Tatabad, Mayflower Midcity, Coimbatore-641 012. Trichy Road, Coimbatore. [PAN: AAFFT 2020 A] (अपीलाथ(/Appellant) ()*यथ(/Respondent) आयकर अपील सं./ITA Nos.2470 to…

Tranz India Corporation, Coimbatore vs. ITO TDS Ward, Coimbatore

In the result, the appeals filed by the assessees in ITA Nos

ITA 2424/CHNY/2017[2014-15(24Q-4th Quarter)]Status: DisposedITAT Chennai21 Dec 2017

Bench: Shri Abraham P.George & Shri George Mathan

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2421 to 2425/Mds/2017 %नधा"रण वष" /Assessment Year: 2014-15 Vs. M/s.Tranz India Corporation, The Income Tax Officer, 204, 2nd Floor, Sanjay Raaj Towers, TDS Ward, 1510, 100 Feet Road, Tatabad, Mayflower Midcity, Coimbatore-641 012. Trichy Road, Coimbatore. [PAN: AAFFT 2020 A] (अपीलाथ(/Appellant) ()*यथ(/Respondent) आयकर अपील सं./ITA Nos.2470 to…

Tranz India Corporation, Coimbatore vs. ITO TDS Ward, Coimbatore

In the result, the appeals filed by the assessees in ITA Nos

ITA 2423/CHNY/2017[2014-15(26Q-3rd Quarter)]Status: DisposedITAT Chennai21 Dec 2017

Bench: Shri Abraham P.George & Shri George Mathan

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2421 to 2425/Mds/2017 %नधा"रण वष" /Assessment Year: 2014-15 Vs. M/s.Tranz India Corporation, The Income Tax Officer, 204, 2nd Floor, Sanjay Raaj Towers, TDS Ward, 1510, 100 Feet Road, Tatabad, Mayflower Midcity, Coimbatore-641 012. Trichy Road, Coimbatore. [PAN: AAFFT 2020 A] (अपीलाथ(/Appellant) ()*यथ(/Respondent) आयकर अपील सं./ITA Nos.2470 to…

Tranz India Corporation, Coimbatore vs. ITO TDS Ward, Coimbatore

In the result, the appeals filed by the assessees in ITA Nos

ITA 2422/CHNY/2017[2014-15(26Q-2nd Quarter)]Status: DisposedITAT Chennai21 Dec 2017

Bench: Shri Abraham P.George & Shri George Mathan

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2421 to 2425/Mds/2017 %नधा"रण वष" /Assessment Year: 2014-15 Vs. M/s.Tranz India Corporation, The Income Tax Officer, 204, 2nd Floor, Sanjay Raaj Towers, TDS Ward, 1510, 100 Feet Road, Tatabad, Mayflower Midcity, Coimbatore-641 012. Trichy Road, Coimbatore. [PAN: AAFFT 2020 A] (अपीलाथ(/Appellant) ()*यथ(/Respondent) आयकर अपील सं./ITA Nos.2470 to…

Tranz India Corporation, Coimbatore vs. ITO TDS Ward, Coimbatore

In the result, the appeals filed by the assessees in ITA Nos

ITA 2421/CHNY/2017[2014-15(26Q-1st Quarter)]Status: DisposedITAT Chennai21 Dec 2017

Bench: Shri Abraham P.George & Shri George Mathan

…आयकर अपील"य अ"धकरण, ‘बी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH: CHENNAI "ी अ"ाहम पी. जॉज", लेखासद"य एवं "ी जॉज" माथन, "या%यक सद"य के सम& BEFORE SHRI ABRAHAM P.GEORGE, ACCOUNTANT MEMBER AND SHRI GEORGE MATHAN, JUDICIAL MEMBER आयकर अपील सं./ITA Nos.2421 to 2425/Mds/2017 %नधा"रण वष" /Assessment Year: 2014-15 Vs. M/s.Tranz India Corporation, The Income Tax Officer, 204, 2nd Floor, Sanjay Raaj Towers, TDS Ward, 1510, 100 Feet Road, Tatabad, Mayflower Midcity, Coimbatore-641 012. Trichy Road, Coimbatore. [PAN: AAFFT 2020 A] (अपीलाथ(/Appellant) ()*यथ(/Respondent) आयकर अपील सं./ITA Nos.2470 to…

Geetika Advani, Delhi vs. DCIT, Delhi

In the result, appeal of the assessee is allowed

ITA 4055/DEL/2016[2016-17]Status: DisposedITAT Delhi20 Dec 2017AY 2016-17

Bench: Shri N.K. Saini & Shri K.N. Chary

Section 200Section 200ASection 234Section 234E

…ITA No. 4055/Del/2016 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SHRI N.K. SAINI, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA No.-4055/Del/2016 (Assessment Year: 2014-15) Geetika Advani vs DCIT BP-12, Shalimar Bagh, TDS Officer, Delhi. Aayakar Bhawan, ABLPS5000J Laxmi Nagar, Delhi. Assessee by Sh. Pratap Gupta, CA Revenue by Sh. Arun Kumar Yadav, Sr.DR Date of Hearing 19.12.2017 Date of Pronouncement 20.12.2017 ORDER PER K. NARSIMHA CHARY, J.M. Challenging the order dated 24/07/2060 in Appeal No. 347/14-15, passed by the Ld. Commissioner of Income Tax (Appeals)-4…

M/S. Samikaran Learning Pvt. Ltd., Delhi vs. DCIT, Delhi

The appeals of the assessee are allowed

ITA 4051/DEL/2016[2014-15 (F.Y. 2013-14)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, "द"ल", "यायपीठ, ‘जी’,"द"ल"। IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”, DELHI "ी एन.के. सैनी, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम! Before Shri N.K. Saini, Accountant Member and Shri Joginder Singh, Judicial Member, ITA Nos.4050 to 4054/Del/2016 Assessment Years: 2014-15 & 2015-16 M/s Samikaran Learning TDS Officer, Private Limited, Aayakar Bhavan, बनाम/ S-533, 3rd Floor, Laxmi Nagar, Vs. Greater Kailash, Part-2, Delhi-110092 Delhi-110048 ("नधा%&रती /Assessee) (राज"व /Revenue) P.A. No.-AANCS5912R Shri S.S. Rana CIT-DR राज"व क" ओर से / Revenue by "नधा%&रती क" ओर से…

M/S. Samikaran Learning Pvt. Ltd., Delhi vs. DCIT, Delhi

The appeals of the assessee are allowed

ITA 4050/DEL/2016[2015-16 (F.Y. 2014-15)]Status: DisposedITAT Delhi09 Nov 2017

Bench: Shri N.K. Saini & Shri Joginder Singh

Section 200Section 200ASection 201Section 234E

…आयकर अपील"य अ"धकरण, "द"ल", "यायपीठ, ‘जी’,"द"ल"। IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “G”, DELHI "ी एन.के. सैनी, लेखा सद"य एवं "ी जो"ग"दर "संह, "या"यक सद"य, के सम! Before Shri N.K. Saini, Accountant Member and Shri Joginder Singh, Judicial Member, ITA Nos.4050 to 4054/Del/2016 Assessment Years: 2014-15 & 2015-16 M/s Samikaran Learning TDS Officer, Private Limited, Aayakar Bhavan, बनाम/ S-533, 3rd Floor, Laxmi Nagar, Vs. Greater Kailash, Part-2, Delhi-110092 Delhi-110048 ("नधा%&रती /Assessee) (राज"व /Revenue) P.A. No.-AANCS5912R Shri S.S. Rana CIT-DR राज"व क" ओर से / Revenue by "नधा%&रती क" ओर से…

Geeta Star Hotels & Resorts P Ltd., Jaipur vs. DCIT, CPC-TDS, Ghaziabad

In the result, the appeal of the assessee is allowed

ITA 14/JPR/2017[QUARTER-IV 2013-14]Status: DisposedITAT Jaipur17 Apr 2017
For Appellant: Shri Rohan Sogani (CA)For Respondent: Shri P. P. Meena (JCIT)
Section 200ASection 234E

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; ikWy jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA. No. 14/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2013-14 cuke Geeta Star Hotels & Resorts P The Deputy Commissioner Vs. Ltd., of Income Tax- CPC, TDS Geeta Enclave, Ghaziabad UP Vinobha Marg, C Scheme, Jaipur Rajasthan LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: JPRS06903B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rohan So…

Harilal Desar Rana Clothing Company LLP, Mumbai vs. DCIT (CPC)-TDS

In the result, the appeal of the assessee is partly allowed

ITA 2934/MUM/2015[2014-15 (26Q-2)]Status: DisposedITAT Mumbai12 Apr 2017

Bench: Shri D.T.Garasia, Jm & Shri Rajesh Kumar, Am

For Appellant: Shri Ashiwini Kumar H ShahFor Respondent: Shri Purushottam Kumar
Section 194ISection 200Section 200(3)Section 200ASection 200A(1)(c)Section 201ASection 234ESection 272A(2)(k)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “डी”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “D” MUMBAI BEFORE SHRI D.T.GARASIA, JM AND SHRI RAJESH KUMAR, AM I.T.A. No.2934/Mum/2015 (निर्धारण वर्ा / Assessment Year : 2014-15) (26Q-2) Harilal Desar Rana Dy. Commissioner of Income Clothing Company LLP, Tax-(CPC)-TDS, Block No.10, 2nd floor, Room No.1000b, 10th floor, बनाम/ Sanskar Building 53-A, K G Mittal Bldg, Vs. Hirchand Desai Road, Charni road, Ghatkopar (W), Mumbai-400002 Mumbai-400086 स्थायी ऱेखा सं./ PAN : AACCH6470J (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : अपीऱाथी की ओर से / Appellant by : Shri As…

Manish C. Jain, Mumbai vs. CIT (A) -59, Mumbai

Appeals of the assessee are allowed

ITA 4369/MUM/2015[2014-15]Status: DisposedITAT Mumbai06 Apr 2017AY 2014-15

Bench: Shri Joginder Singh & Shri Ramit Kocharassessment Year: 2014-15 Mr. Manish C. Jain (Prop. Cit(A)-59, Supreme Pharma), Mumbai बनाम/ 03Rd Floor, Block No.303 , Vs. Hira Building 44/52 Chapsi Bhimji Road, Mazgaon, Mumbai-400010 ("नधा"रती/Assessee) (राज"व /Revenue) Pa No.:-Aabpj9634N "नधा"रती क" ओर से / Assessee By None राज"व क" ओर से / Revenue By Shri Suman Kumar-Dr

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member Assessment Year: 2014-15 Mr. Manish C. Jain (Prop. CIT(A)-59, Supreme Pharma), Mumbai बनाम/ 03rd Floor, Block No.303 , Vs. Hira Building 44/52 Chapsi Bhimji Road, Mazgaon, Mumbai-400010 ("नधा"रती/Assessee) (राज"व /Revenue) PA No.:-AABPJ9634N "नधा"रती क" ओर से / Assessee by None राज"व क" ओर से / Revenue by Shri Suman Kumar-DR सुनवाई क" तार"ख / Date of…

Kamala Enterprises, Mumbai vs. ITO (TDS) 1(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3324/MUM/2015[2014-15(26Q-Q2)]Status: DisposedITAT Mumbai31 Mar 2017

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष

For Appellant: NoneFor Respondent: Shri M C Omi Ningshan
Section 200Section 200(3)Section 200ASection 234ESection 272A(2)(k)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एच”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “H” MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष I.T.A. No.3324/Mum/2015 (निर्धारण वर्ा / Assessment Year : 2013-14 (26Q-Q4) Kamala Enterprises Income Tax Officer (TDS) Ground Floor, Cosmos, 1(1)-(2)TDS, बनाम/ Plot No.399, K G Mittal Bldg, Near Golden Tobacco, S V Road, Charni road, Vs. Vile Parle (W), Mumbai-400002 Mumbai-400056. स्थायी ऱेखा सं./ PAN : AAHFK8972G (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : अपीऱाथी की ओर से / Appe…

Arpanna Developments P.Ltd, Mumbai vs. ITO (TDS) 1(1)(2), Mumbai

In the result, the appeal of the assessee is allowed

ITA 3323/MUM/2015[2013-14(26Q-Q4)]Status: DisposedITAT Mumbai31 Mar 2017

Bench: Shri Mahavir Singh, Jm & Shri Rajesh Kumar, Am श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष

For Appellant: NoneFor Respondent: Shri M C Omi Ningshan
Section 200Section 200(3)Section 200ASection 234ESection 272A(2)(k)

…आयकर अपीऱीय अधिकरण, म ुंबई न्यायपीठ “एच”, म ुंबई IN THE INCOME TAX APPELLATE TRIBUNAL BENCH “H” MUMBAI BEFORE SHRI MAHAVIR SINGH, JM AND SHRI RAJESH KUMAR, AM श्री महाविर स िंग, न्याययक दस्य एििं श्री राजेश कुमार, ऱेखा दस्य के मक्ष I.T.A. No.3323/Mum/2015 (निर्धारण वर्ा / Assessment Year : 2013-14 (26Q-Q4) Arpanna Developments Private Income Tax Officer (TDS) Limited 1(1)-(2)TDS, Ground Floor, Cosmos, K G Mittal Bldg, बनाम/ Plot No.399, Charni road, Vs. Near Golden Tobacco, S V Road, Mumbai-400002 Vile Parle (W), Mumbai-400056. स्थायी ऱेखा सं./ PAN : AAACA8993M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) : अपीऱा…

Mahesh Anand Sontakke, Mumbai vs. DCIT CPC (TDS) Ghaziabad, Uttar Pradesh

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4368/MUM/2015[2014-15(26Q-Q4)]Status: DisposedITAT Mumbai30 Mar 2017

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member ITA NOs.4366 to 4368/Mum/2015 Assessment Year: 2014-15 Mahesh Anand Sontakke, DCIT(TDS), City Survey No.19, Esate Central Processing बनाम/ Above Suzuki Show Room, Centre, Vs. Opp. BMC School, Link Aayakar Bhavan, Sector - Road, Sakinaka, 3, Vaishali, Ghaziabad, Ghatkopar, U.P.201010 Mumbai-400072 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. BLTPS7030R…

Mahesh Anand Sontakke, Mumbai vs. DCIT CPC (TDS) Ghaziabad, Uttar Pradesh

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4367/MUM/2015[2014-15(26Q-Q3)]Status: DisposedITAT Mumbai30 Mar 2017

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member ITA NOs.4366 to 4368/Mum/2015 Assessment Year: 2014-15 Mahesh Anand Sontakke, DCIT(TDS), City Survey No.19, Esate Central Processing बनाम/ Above Suzuki Show Room, Centre, Vs. Opp. BMC School, Link Aayakar Bhavan, Sector - Road, Sakinaka, 3, Vaishali, Ghaziabad, Ghatkopar, U.P.201010 Mumbai-400072 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. BLTPS7030R…

Mahesh Anand Sontakke, Mumbai vs. DCIT CPC (TDS) Ghaziabad, Uttar Pradesh

In the result, all the appeals filed by the assessees are allowed as indicated above

ITA 4366/MUM/2015[2014-15(26Q-Q21)]Status: DisposedITAT Mumbai30 Mar 2017

Bench: Shri Joginder Singh & Shri Ramit Kochar

Section 200ASection 234E

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, ‘बी’, मुंबई। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी रिमत कोचर, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ramit Kochar, Accountant Member ITA NOs.4366 to 4368/Mum/2015 Assessment Year: 2014-15 Mahesh Anand Sontakke, DCIT(TDS), City Survey No.19, Esate Central Processing बनाम/ Above Suzuki Show Room, Centre, Vs. Opp. BMC School, Link Aayakar Bhavan, Sector - Road, Sakinaka, 3, Vaishali, Ghaziabad, Ghatkopar, U.P.201010 Mumbai-400072 ("नधा"रती/Assessee) (राज"व /Revenue) P.A. No. BLTPS7030R…