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.

Eaglo Agro Farm Private Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 292/PUN/2023[2014-15(26Q-Q4)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Agro Farm Private Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 291/PUN/2023[2014-15(26Q-Q3)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Flask Industries Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 290/PUN/2023[2014-15(26Q-Q3)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Flask Industries Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 289/PUN/2023[20104-15(26Q-Q2)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Flask Industries Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 288/PUN/2023[2014-15(26Q-Q1)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Flask Industries Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 287/PUN/2023[2015-16(24Q-Q4)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Flask Industries Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 286/PUN/2023[2015-16(26Q-Q4)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Flask Industries Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 285/PUN/2023[2015-16(26Q-Q3)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Flask Industries Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 284/PUN/2023[2013-14(26Q-Q4)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Eagle Flask Industries Pvt Ltd, Pune vs. Deputy Commissioner of Income Tax, Circle-8, Pune

In the result, all the appeals are allowed

ITA 283/PUN/2023[2013-14(26Q-Q3)]Status: HeardITAT Pune03 May 2023

Bench: Shri R.S. Syal & Shri S.S. Viswanethra Ravi

Section 234E

…ala High Court in Olari Little Flower Kuries Pvt. Ltd. Vs. Union of India and others (2022) 440 ITR 26 (Kerala) has affirmed the non-imposition of fee for the period prior to 01-06-2015. Similar view has been taken in Jiji Varghese VS. ITO (TDS) & Ors. (2022) 443 ITR 267 (Ker) holding that no interest u/s 234E can be imposed for the periods of the respective A.Ys. prior to June 1, 2015. Thus, the order of NFAC, Delhi is not justified in confirming the levy of fee u/s 234E of the Act and it is set aside. Grounds raised by the assessee are allowed. 9. In the result, all the appeals are allowed. Order pronounced i…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 80/PUN/2022[2015-16 (26Q Q-4)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 79/PUN/2022[2015-16 (26Q Q-3)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 78/PUN/2022[2015-16 (26Q Q-2)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 77/PUN/2022[2015-16 (26Q Q-1)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 76/PUN/2022[2015-16 (24Q Q-2)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 75/PUN/2022[2015-16 (24Q Q-1)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 74/PUN/2022[2014-15 (26Q Q-4)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 73/PUN/2022[2014-15 (26Q Q-3)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 72/PUN/2022[2014-15 (26Q Q-2)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…

Divgi Metalwares P Ltd., Pune vs. Deputy Commissioner of Income-Tax, CPC, TDS, Ghaziabad

In the result, all the appeals are allowed

ITA 71/PUN/2022[2014-15 (26Q Q-1)]Status: DisposedITAT Pune10 Oct 2022

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

For Appellant: Shri Kiran SanmaneFor Respondent: Shri Shri Piyush Kumar Singh Yadav
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, PUNE BEFORE SHRI R.S.SYAL, VICE PRESIDENT AND SHRI PARTHA SARATHI CHAUDHURY, JUDICIAL MEMBER Sl. ITA No(s). Name of the Appellant Name of Asst. Quar Form No. Respondent Year ter 1-17 64/PUN/2022 Divgi Metalwares Pvt. ITO 2013-14 Q3 24Q to Ltd. (TDS-1), 2013-14 Q2 26Q 80/PUN/2022 Gat No.139/B, Pune 2013-14 Q3 26Q Pune-Satara Road, 2013-14 Q4 26Q Village Shivare Talbhor, Pune – 412205 2014-15 Q1 24Q PAN : AAACD7364H 2014-15 Q2 24Q 2014-15 Q4 24Q 2014-15 Q1 26Q 2014-15 Q2 26Q 2014-15 Q3 26Q 2014-15 Q4 26Q 2015-16 Q1 24Q 2015-16 Q2 24Q 2015-16 Q1 26Q 2015-16 Q2 26Q…