Indhirani v. DCIT ITA Nos. 1019 to 1021 & 1089 to 1092/Mds/

172 TTJ 239Income Tax Appellate Tribunal2015#19507 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 366,314 Indian tax judgments — from 2016 to 2019.

Judgments citing Indhirani v. DCIT ITA Nos. 1019 to 1021 & 1089 to 1092/Mds/

Asan Memorial Association, Chennai vs. ACIT Centralized Processing Cell TDS, Ghaziabad

In the result, the appeals filed by the appellant are allowed

ITA 2345/CHNY/2018[2014-15 (Q1)]Status: DisposedITAT Chennai02 Jan 2019

Bench: Shri George Mathan & Shri Inturi Rama Raoname Of The Name Of The Asst.

For Appellant: Mrs.D.Rohini, Addl.CITFor Respondent: 31.12.2018
Section 200ASection 234E

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Name of the Name of the Asst. ITA No(s). Quarter Form Appellant Respondent Year M/S.ASAN THE ASST. MEMORIAL COMMISSIONER ASSOCIATION, OF INCOME NO.12, TAX, 2344/Chny/2018 2013-14 Qr.3 26Q DR.T.V.ROAD, CENTRALIZED CHETPET, PROCESSING CHENNAI- CELL TDS, 600 031 GHAZIABAD. (PAN No. AAATA 0265 B) 2345/Chny/2018 -do- -do- 2014-15 Qr.1 26Q 2346/Chny/2018 -do- -do- 2014-15…

Asan Memorial Association, Chennai vs. ACIT Centralized Processing Cell TDS, Ghaziabad

In the result, the appeals filed by the appellant are allowed

ITA 2344/CHNY/2018[2013-14 (Q3)]Status: DisposedITAT Chennai02 Jan 2019

Bench: Shri George Mathan & Shri Inturi Rama Raoname Of The Name Of The Asst.

For Appellant: Mrs.D.Rohini, Addl.CITFor Respondent: 31.12.2018
Section 200ASection 234E

…आयकर अपील"य अ"धकरण, ’सी’ "यायपीठ, चे"नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी जॉज" माथन, "या"यक सद"य एवं "ी इंटूर" रामा राव, लेखा सद"य के सम' BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER Name of the Name of the Asst. ITA No(s). Quarter Form Appellant Respondent Year M/S.ASAN THE ASST. MEMORIAL COMMISSIONER ASSOCIATION, OF INCOME NO.12, TAX, 2344/Chny/2018 2013-14 Qr.3 26Q DR.T.V.ROAD, CENTRALIZED CHETPET, PROCESSING CHENNAI- CELL TDS, 600 031 GHAZIABAD. (PAN No. AAATA 0265 B) 2345/Chny/2018 -do- -do- 2014-15 Qr.1 26Q 2346/Chny/2018 -do- -do- 2014-15…

Kapoor Glass (India) P.Ltd, Mumbai vs. DCIT (Ts) Centralized Processing Cell, Ghaziabad, Uttar Pradesh

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

ITA 4286/MUM/2015[2013-14(26Q-,2,3 & 4& 24 Q-4)]Status: DisposedITAT Mumbai23 Sept 2016

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta No.4286/Mum/2015 ("नधा"रण वष" / Assessment Year: 2013-14 M/S. Kapoor Glass (India) The Dcit (Tds), बनाम/ Pvt. Ltd., Centralized Processing Cell, Vs. A-37, Kapoor House, Aayakar Bhavan, Sector-3, Road No. 2, Midc, Vaishali, Andheri (E), Ghaziabad Up-201010 Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aacck 0778Q .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shekhar Gupta अपीलाथ" ओर से/ Appellant By: ""यथ" क" ओर से/Respondent By: Shri N. Sathya Moorthy

For Respondent: Shri N. Sathya Moorthy
Section 200(3)Section 200ASection 234E

…ling provision for levy of fee in the provisions of Sec. 200A was not in existence, no fee is chargeable u/s. 234E of the Act prior to 1.6.2015. For this proposition he places reliance on the decision of Chennai Bench in the case of Smt. G. Indhirani Vs DCIT (172 TTJ 239) and the decision of Amritsar Bench in the case of Sibia Healthcare (P) Ltd Vs DCIT (TDS) ( 63 Taxman.com 333). 6. The Ld. Departmental Representative supports the orders of the authorities below. 3 7. We have heard the rival submissions, perused the orders of the authorities below and the decisions relied on. We find that a similar issue has a…

Dinshi Ampoule Makers P.Ltd, Mumbai vs. DCIT (TDS) Cen CPC Ghaziabad Processing Cel, Ghaziabad, Uttar Pradesh

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

ITA 4284/MUM/2015[2013-14(26Q-2,3,4)]Status: DisposedITAT Mumbai23 Sept 2016

Bench: Shri Rajendra & Shri C.N. Prasadआयकर अपील सं /I.Ta Nos.4284 & 4285/Mum/2015 ("नधा"रण वष" / Assessment Years: 2013-14 & 2014-15 M/S. Dinshi Ampoule The Dcit (Tds), बनाम/ Makers Pvt. Ltd., Centralized Processing Cell Vs. A-37, Kapor House, Aayakar Bhavan, Road No. 2, Midc, Sector-3, Vaishali, Andheri (E), Ghaziabad U.P. -201 010 Mumbai-400 093 "थायी लेखा सं./जीआइआर सं./Pan/Gir No.Aaacd 1725E .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Shri Shekhar Gupta अपीलाथ" ओर से/ Assessee By: ""यथ" क" ओर से/Revenue By: Shri N. Sathya Moorthy

For Respondent: Shri N. Sathya Moorthy
Section 200ASection 234E

…ling provision for levy of fee in the provisions of Sec. 200A was not in existence, no fee is chargeable u/s. 234E of the Act prior to 1.6.2015. For this proposition he places reliance on the decision of Chennai Bench in the case of Smt. G. Indhirani Vs DCIT (172 TTJ 239) and the decision of Amritsar Bench in the case of Sibia Healthcare (P) Ltd Vs DCIT (TDS) ( 63 Taxman.com 333). 7. The Ld. Departmental Representative supports the orders of the authorities below. 8. We have heard the rival submissions, perused the orders of the authorities below and the decisions relied on. We find that a similar issue has ari…

Indhirani v. DCIT ITA Nos. 1019 to 1021 & 1089 to 1092/Mds/ (172 TTJ 239) — Cited in 4 Judgments | BharatTax