Gajanan Constructions v. Dy, CIT

161 ITD 313Income Tax Appellate Tribunal2016#705 most cited

What is Gajanan Constructions v. Dy, CIT authority for?

Fee under section 234E cannot be charged for the period prior to 01.06.2015, as the power to charge such fee was vested with the prescribed authority only upon substitution of clause (c) to section 200A by the Finance Act, 2015, effective from that date.

143

judgments rely on this decision, according to BharatTax’s citation analysis of 366,444 Indian tax judgments — from 2018 to 2024.

Also referred to as

Gajanan Constructions · Dy CIT · 161 ITD 313 · section 234E · section 200A · late fee · TDS statement · prior to 01.06.2015 · Finance Act 2015 · retrospective effect

Sections most often in play

Section 154Section 194IASection 200ASection 201(1)Section 220(2)Section 234ESection 271H(3)Section 272A(2)

Issues it is cited on

section 271h(3)section 272a(2)section 200a(1)(c)rectification under section 154section 200a(1)section 272asection 200(3)section 220(2)section 200asection 234esection 200tax deducted at source

Judgments citing Gajanan Constructions v. Dy, CIT

C.N.Automobiles, Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 255/RAN/2018[2014-15]Status: DisposedITAT Ranchi15 Feb 2019AY 2014-15

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

C.N.Automobiles, Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 254/RAN/2018[2014-15]Status: DisposedITAT Ranchi15 Feb 2019AY 2014-15

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

C.N.Automobiles, Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 253/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

M/S Comprehensive Neomarketing System Pvt., Ltd., Ranchi

ITA 251/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

M/S Comprehensive Neomarketing System Pvt. Ltd., Ranchi vs. ACIT, Centralised Processing Cell-TDS, Ghaziabad

ITA 250/RAN/2018[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

Shree Balaji Steel Works, Jamshedpur vs. ACIT

ITA 24/RAN/2017[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

Shree Balaji Steel Works, Jamshedpur vs. ACIT

ITA 23/RAN/2017[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

Shree Balaji Steel Works, Jamshedpur vs. ACIT

ITA 22/RAN/2017[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

Shree Balaji Steel Works, Jamshedpur vs. ACIT

ITA 21/RAN/2017[2013-14]Status: DisposedITAT Ranchi15 Feb 2019AY 2013-14

Bench: Shri S.S, Godara

Section 200ASection 234ESection 243E

…DCIT (TDS)' ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UDI (2016) 289 CTR 0602 (Karn) (HC) iv) Sibia Healthcare Pvt. Ltd. Vs. DOT (TDS) ITA No.90/Asr/2015. v) Shri Kaur Chand Jain vs. DCIT', ITA No.378/ASR/2015. vi) Gajanan Constructions vs. DCIT' (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the Ld. CIT(A) has placed reliance on Rajesh Kaurani vs. Union of India, 83 Taxmann.com 137 (Guj.) w…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2110/CHNY/2018[2015-16(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2109/CHNY/2018[2015-16(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2108/CHNY/2018[2015-16(Q2)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2107/CHNY/2018[2015-17(Q1)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2106/CHNY/2018[2014-15(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2105/CHNY/2018[2014-15(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2104/CHNY/2018[2014-15(Q2)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2103/CHNY/2018[2014-15(Q1)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2102/CHNY/2018[2013-17(Q4)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

Anil Bohra, Chennai vs. ACIT CPC-TDS, Ghaziabad

In the result, the assessee’s appeals are allowed

ITA 2101/CHNY/2018[2013-17(Q3)]Status: DisposedITAT Chennai28 Nov 2018

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं/.I.T.A. Nos. 2100, 2101, 2102, 2103, 2104, 2105, 2106, 2107, 2108, 2109 & 2110/Chny/2018 "नधा"रण वष"/Assessment Years : 2013-14, 2013-14, 2013-14, 2014-15, 2014-15, 2014-15, 2014-15, 2015-16, 2015-16, 2015-16, 2015-16

For Appellant: Shri. V. Tharish, CA
Section 200ASection 234E

…T (TDS)’ ITA No.442/Agr/2017. iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) iv) ‘Sibia Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. v) ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. vi) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of India’, 83 Taxmann.com 137 (Guj.)…

State Bank of India, Gwalior vs. CIT A, Gwalior

In the result, ITA No.42/Agr/2018 is allowed for statistical

ITA 6/AGR/2018[2013-14]Status: DisposedITAT Agra31 May 2018AY 2013-14

…(TDS)’ ITA No.442/Agr/2017. ii) iii) Fatehraj Singhvi Vs. UOI (2016) 289 CTR 0602 (Karn) (HC) ‘Sibia iv) Healthcare Pvt. Ltd. Vs. DCIT (TDS) ITA No.90/Asr/2015. ‘Shri Kaur Chand Jain vs. DCIT’, ITA No.378/ASR/2015. v) ‘Gajanan Constructions vs. DCIT’ (2016) 161 ITD 313 vi) (Pune). 7. Per contra, the Ld. DR supported the impugned order with the support of a brief synopsis of case laws. Group of SBI and Ors. 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on ‘Rajesh Kaurani vs. Union of Ind…