Jiji Varghese v. ITO(TDS) & Ors.

443 ITR 267High Court2022#409 most cited

What is Jiji Varghese v. ITO(TDS) & Ors. authority for?

Section 234E fee cannot be imposed for periods prior to June 1, 2015. This applies even when the processing of the return under Section 200A(c) occurred before that date.

220

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

Jiji Varghese v ITO · 443 ITR 267 · section 234E · section 200A(c) · fee for delay in TDS · prior to June 1 2015 · Kerala High Court · TDS processing date

Sections most often in play

Section 200ASection 234ESection 154Section 250Section 220(2)Section 143(3)Section 147Section 148
Read the full judgment

Issues it is cited on

section 200a(1)section 200a(1)(c)section 234esection 200asection 200section 220(2)rectification u/s 154section 200(3)section 220section 20section 156section 246

Judgments citing Jiji Varghese v. ITO(TDS) & Ors.

Nirmal Traders, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 439/PUN/2021[2013-14 (27EQ Qtr -4)]Status: DisposedITAT Pune20 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Applicant Name of Asst. Quar Form No. Respondent Year ter 1-11 437/PUN/2021 Nirmal Traders, ACIT, 2013-14 Q2 27EQ to Shop No.5, Survey CPC-TDS, 2013-14 Q3 27EQ 447/PUN/2021 No.211, Ghaziabad. 2013-14 Q4 27EQ Harsul Savangi, Aurangabad – 431 201 2014-15 Q1 27EQ Maharashtra 2014-15 Q2 27EQ PAN : AAIFN8118L 2014-15 Q3 27EQ 2014-15 Q4 27EQ 2015-16 Q1 27EQ 2015-16 Q2 27EQ 2015-16 Q3 27EQ 2015-16 Q4 27EQ Asse…

Nirmal Traders, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 438/PUN/2021[2013-14(27EQ Qtr -3)]Status: DisposedITAT Pune20 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Applicant Name of Asst. Quar Form No. Respondent Year ter 1-11 437/PUN/2021 Nirmal Traders, ACIT, 2013-14 Q2 27EQ to Shop No.5, Survey CPC-TDS, 2013-14 Q3 27EQ 447/PUN/2021 No.211, Ghaziabad. 2013-14 Q4 27EQ Harsul Savangi, Aurangabad – 431 201 2014-15 Q1 27EQ Maharashtra 2014-15 Q2 27EQ PAN : AAIFN8118L 2014-15 Q3 27EQ 2014-15 Q4 27EQ 2015-16 Q1 27EQ 2015-16 Q2 27EQ 2015-16 Q3 27EQ 2015-16 Q4 27EQ Asse…

Nirmal Traders, Aurangabad vs. Assistant Commissioner of Income-Tax, CPC - TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 437/PUN/2021[2013-14 (27EQ Qtr -2)]Status: DisposedITAT Pune20 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: NoneFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Applicant Name of Asst. Quar Form No. Respondent Year ter 1-11 437/PUN/2021 Nirmal Traders, ACIT, 2013-14 Q2 27EQ to Shop No.5, Survey CPC-TDS, 2013-14 Q3 27EQ 447/PUN/2021 No.211, Ghaziabad. 2013-14 Q4 27EQ Harsul Savangi, Aurangabad – 431 201 2014-15 Q1 27EQ Maharashtra 2014-15 Q2 27EQ PAN : AAIFN8118L 2014-15 Q3 27EQ 2014-15 Q4 27EQ 2015-16 Q1 27EQ 2015-16 Q2 27EQ 2015-16 Q3 27EQ 2015-16 Q4 27EQ Asse…

G P Electropnumatics, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 424/PUN/2021[2015-16 (26Q Qtr -1)]Status: HeardITAT Pune19 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Vaishnavi BadweFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quarter Form Respondent Year 1-7 418/PUN/2021 to G.P. Electropneumatics, ACIT, 2013-14 Q4 24Q 424/PUN/2021 61A/4, Arya karve CPC-TDS, 2013-14 Q2 26Q Road, Erandwana, Ghaziabad. 2013-14 Q3 26Q Pune 411 004 2013-14 Q4 26Q Maharashtra PAN : AAAFG9024G 2014-15 Q1 26Q 2014-15 Q2 26Q 2015-16 Q1 26Q Assessee by : Ms. Vaishnavi Badwe Revenue by : Shri Ramesh P. Murkunde सुनवाई क" ता…

G P Electropnumatics, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 423/PUN/2021[2014-15 (26Q Qtr -2)]Status: HeardITAT Pune19 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Vaishnavi BadweFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quarter Form Respondent Year 1-7 418/PUN/2021 to G.P. Electropneumatics, ACIT, 2013-14 Q4 24Q 424/PUN/2021 61A/4, Arya karve CPC-TDS, 2013-14 Q2 26Q Road, Erandwana, Ghaziabad. 2013-14 Q3 26Q Pune 411 004 2013-14 Q4 26Q Maharashtra PAN : AAAFG9024G 2014-15 Q1 26Q 2014-15 Q2 26Q 2015-16 Q1 26Q Assessee by : Ms. Vaishnavi Badwe Revenue by : Shri Ramesh P. Murkunde सुनवाई क" ता…

G P Electropnumatics, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 422/PUN/2021[2014-15 (26Q Qtr -1)]Status: HeardITAT Pune19 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Vaishnavi BadweFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quarter Form Respondent Year 1-7 418/PUN/2021 to G.P. Electropneumatics, ACIT, 2013-14 Q4 24Q 424/PUN/2021 61A/4, Arya karve CPC-TDS, 2013-14 Q2 26Q Road, Erandwana, Ghaziabad. 2013-14 Q3 26Q Pune 411 004 2013-14 Q4 26Q Maharashtra PAN : AAAFG9024G 2014-15 Q1 26Q 2014-15 Q2 26Q 2015-16 Q1 26Q Assessee by : Ms. Vaishnavi Badwe Revenue by : Shri Ramesh P. Murkunde सुनवाई क" ता…

G P Electropnumatics, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 420/PUN/2021[2013-14 (26Q Qtr -3)]Status: HeardITAT Pune19 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Vaishnavi BadweFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quarter Form Respondent Year 1-7 418/PUN/2021 to G.P. Electropneumatics, ACIT, 2013-14 Q4 24Q 424/PUN/2021 61A/4, Arya karve CPC-TDS, 2013-14 Q2 26Q Road, Erandwana, Ghaziabad. 2013-14 Q3 26Q Pune 411 004 2013-14 Q4 26Q Maharashtra PAN : AAAFG9024G 2014-15 Q1 26Q 2014-15 Q2 26Q 2015-16 Q1 26Q Assessee by : Ms. Vaishnavi Badwe Revenue by : Shri Ramesh P. Murkunde सुनवाई क" ता…

G P Electropnumatics, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 418/PUN/2021[2013-14 (24Q Qtr -4)]Status: HeardITAT Pune19 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Vaishnavi BadweFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quarter Form Respondent Year 1-7 418/PUN/2021 to G.P. Electropneumatics, ACIT, 2013-14 Q4 24Q 424/PUN/2021 61A/4, Arya karve CPC-TDS, 2013-14 Q2 26Q Road, Erandwana, Ghaziabad. 2013-14 Q3 26Q Pune 411 004 2013-14 Q4 26Q Maharashtra PAN : AAAFG9024G 2014-15 Q1 26Q 2014-15 Q2 26Q 2015-16 Q1 26Q Assessee by : Ms. Vaishnavi Badwe Revenue by : Shri Ramesh P. Murkunde सुनवाई क" ता…

G P Electropnumatics, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 421/PUN/2021[2013-14 (26Q Qtr -4)]Status: HeardITAT Pune19 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Vaishnavi BadweFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quarter Form Respondent Year 1-7 418/PUN/2021 to G.P. Electropneumatics, ACIT, 2013-14 Q4 24Q 424/PUN/2021 61A/4, Arya karve CPC-TDS, 2013-14 Q2 26Q Road, Erandwana, Ghaziabad. 2013-14 Q3 26Q Pune 411 004 2013-14 Q4 26Q Maharashtra PAN : AAAFG9024G 2014-15 Q1 26Q 2014-15 Q2 26Q 2015-16 Q1 26Q Assessee by : Ms. Vaishnavi Badwe Revenue by : Shri Ramesh P. Murkunde सुनवाई क" ता…

G P Electropnumatics, Pune vs. Assistant Commissioner of Income-Tax, CPC-TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 419/PUN/2021[2013-14 (26Q Qtr -2)]Status: HeardITAT Pune19 Sept 2022

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhury

For Appellant: Ms. Vaishnavi BadweFor Respondent: Shri Ramesh P. Murkunde
Section 200ASection 200A(1)Section 234E

…आयकर अपील"य अ"धकरण “बी” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. No. ITA No(s). Name of the Applicant Name of Asst. Quarter Form Respondent Year 1-7 418/PUN/2021 to G.P. Electropneumatics, ACIT, 2013-14 Q4 24Q 424/PUN/2021 61A/4, Arya karve CPC-TDS, 2013-14 Q2 26Q Road, Erandwana, Ghaziabad. 2013-14 Q3 26Q Pune 411 004 2013-14 Q4 26Q Maharashtra PAN : AAAFG9024G 2014-15 Q1 26Q 2014-15 Q2 26Q 2015-16 Q1 26Q Assessee by : Ms. Vaishnavi Badwe Revenue by : Shri Ramesh P. Murkunde सुनवाई क" ता…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 597/COCH/2022[2016-2017]Status: DisposedITAT Cochin10 Aug 2022AY 2016-2017

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 596/COCH/2022[2015-2016]Status: DisposedITAT Cochin10 Aug 2022AY 2015-2016

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 595/COCH/2022[2015-2016]Status: DisposedITAT Cochin10 Aug 2022AY 2015-2016

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 594/COCH/2022[2015-2016]Status: DisposedITAT Cochin10 Aug 2022AY 2015-2016

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 593/COCH/2022[2015-2016]Status: DisposedITAT Cochin10 Aug 2022AY 2015-2016

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 592/COCH/2022[2014-2015]Status: DisposedITAT Cochin10 Aug 2022AY 2014-2015

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 591/COCH/2022[2014-2015]Status: DisposedITAT Cochin10 Aug 2022AY 2014-2015

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 590/COCH/2022[2014-2015]Status: DisposedITAT Cochin10 Aug 2022AY 2014-2015

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Roshan Foods Private Limited, Kochi vs. ACIT, Corporate Circle 2(1), Kochi

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

ITA 589/COCH/2022[2014-2015]Status: DisposedITAT Cochin10 Aug 2022AY 2014-2015

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri. A Gopalakrishnan, CAFor Respondent: Smt.J.M.Jammuna Devi, Sr.DR
Section 200ASection 234E

…ods Private Limited. (i) The judgment of the Hon’ble Karnataka High Court in the case of Fatheraj Singhvi & Ors. v. Union of India & Ors. (2016) 289 CTR 0602 (Kar.) (ii) The judgment of the Hon’ble Kerala High Court in the case of Jiji Varghese v. IT0 (2022) 443 ITR 267. (iii) The Hon’ble Kerala High Court judgment in the case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (iv) The judgment of the Hon’ble Kerala High Court in the case of Olari Little Flower Kuries (P.) Ltd. v. UOI reported in (2022) 440 ITR 26 (Ker.) (v) The judg…

Katepally Venkata Subramanyam, Kurnool vs. Income Tax Officer (TDS), Ward-1, Kurnool

In the result, these three appeals of the assessee are allowed

ITA 502/HYD/2021[2013-14]Status: DisposedITAT Hyderabad19 Jul 2022AY 2013-14

Bench: Shri Rama Kanta Panda & Shri Laliet Kumar

For Appellant: Shri A.Harish, CAFor Respondent: Shri K.P.R.R.Murthy, Sr.AR
Section 200ASection 234E

…with filing of belated statements prior to June 1.2015 were liable to be set aside. Section 234E of the Income-tax Act. 1961 is intra vires the Constitution of India. 3 Katepally Venkata Subramanyam c. Jiji Varghese Vs. ITO (IDS) & Others (2022) reported in 443 ITR 267 (Ker) Held, allowing the petition, (i) that the jurisdiction to levy late fee under section 234E arose only from June 1, 2015 and not earlier. The Judgement in Sarala Memorial Hospital Vs. Union of India W.P. (C) No. 37775 of 2018 dated December 18.2018 had become final and was binding upon the authorities. d. State Bank of India Vs. ITO (ITAT…