Kourani v. Union OF India

83 Taxmann.com 137High Court2017#16 most cited

What is Kourani v. Union OF India authority for?

The fee under Section 234E for late filing of TDS/TCS statements cannot be levied retrospectively by processing an intimation under Section 200A for defaults occurring before the amendment allowing such processing.

1,708

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

Kourani v. Union of India · Section 234E · Section 200A · retrospective application · TDS late filing fee · TCS late filing fee · Section 200(3) · Section 206C · mistake apparent on record · intimation under Section 200A

Sections most often in play

Section 234ESection 200ASection 220(2)Section 154Section 200(3)Section 201(1)Section 156Section 206C

Issues it is cited on

section 220section 200(3)section 220(2)mistake apparent on recordsection 234esection 200asection 200section 200a(1)(c)tax collected at sourcesection 200a(1)tax deducted at sourcesection 206c

Judgments citing Kourani v. Union OF India

Dakshin Bihar Gramin Bank, Bhabhua Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 200/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Bare Bhabua Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 199/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Bare Bhabua Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 198/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Bare Bhabua Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 197/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Bare Bhabua Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 196/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Bare Bhabua Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 195/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Bare Bhabua Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 194/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Bare Bhabua Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 193/PAT/2022[2014-15]Status: DisposedITAT Patna30 Jan 2023AY 2014-15

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Dumraon Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 192/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Dakshin Bihar Gramin Bank, Dumraon Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed”

ITA 191/PAT/2022[2015-16]Status: DisposedITAT Patna30 Jan 2023AY 2015-16

Bench: Shri Rajpal Yadav, Hon’Ble(Kz) & Shri Girish Agrawal

…ITA No. 191 to 223, 228 to 273 & 277 to 347/PAT/2022 Dakshin Bihar Gramin Bank आयकर अपीलीय अिधकरण, “पटना “ "यायपीठ पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT (KZ) & SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos.191 & 192/Pat/2022 Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Dumraon Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent ITA Nos.193 to 195/Pat/2022 Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Bare Bhabua Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Responden…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 721/HYD/2022[26Q Quarter 1 2015-16]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…t the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribunal, the assessee have not challenged the order before the learned CIT (A) or before the Tribunal. In view of the matrix of the…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 720/HYD/2022[26Q Quarter 4 2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…t the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribunal, the assessee have not challenged the order before the learned CIT (A) or before the Tribunal. In view of the matrix of the…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 719/HYD/2022[26Q Quarter 2-2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…t the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribunal, the assessee have not challenged the order before the learned CIT (A) or before the Tribunal. In view of the matrix of the…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 718/HYD/2022[24Q Quarter 4 2014-15]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…t the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribunal, the assessee have not challenged the order before the learned CIT (A) or before the Tribunal. In view of the matrix of the…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 717/HYD/2022[26Q QUARTER-4 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…t the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribunal, the assessee have not challenged the order before the learned CIT (A) or before the Tribunal. In view of the matrix of the…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 716/HYD/2022[26Q Quarter 3 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…t the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribunal, the assessee have not challenged the order before the learned CIT (A) or before the Tribunal. In view of the matrix of the…

Suresh Samat HUF, Secunderabad vs. DCIT, Ward-10(1), Hyderabad

In the result, all the seven appeals filed by the assessee are dismissed

ITA 715/HYD/2022[26Q Quarter2 2013-14]Status: DisposedITAT Hyderabad25 Jan 2023

Bench: Shri R.K. Panda & Shri Laliet Kumar

For Appellant: Shri Sanjay Muttha, CAFor Respondent: Shri Kumar Aditya, DR
Section 154Section 200ASection 234ESection 249(2)

…t the first decision which was rendered by the Hon'ble Karnataka High Court was reported in Fateh Raj Singh vs. Union of India (2016) 289 CTR 602 and thereafter the decision of the Gujarat High Court in the case of Rajesh Kurani vs. Union of India reported in 83 Taxmann.com 137. These two decisions were available with the assessee much prior to the filing of the rectification application. Therefore, despite availability of the orders of the High Courts and also orders passed by the Tribunal, the assessee have not challenged the order before the learned CIT (A) or before the Tribunal. In view of the matrix of the…

Dakshin Bihar Gramin Bank, Nauranga Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed

ITA 99/PAT/2022[2015-16]Status: DisposedITAT Patna25 Jan 2023AY 2015-16

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Unwas Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2013-14 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, RoBhabhua Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Fatehpur Mor Branch Vs. Ghaziaba…

Dakshin Bihar Gramin Bank, Akhauripur Gola Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed

ITA 98/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Unwas Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2013-14 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, RoBhabhua Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Fatehpur Mor Branch Vs. Ghaziaba…

Dakshin Bihar Gramin Bank, Ro Aurangabad Branch vs. ACIT, CPC, TDS, Ghaziabad

In the result, the all the appeals of the assessee stand dismissed

ITA 97/PAT/2022[2014-15]Status: DisposedITAT Patna25 Jan 2023AY 2014-15

Bench: Shri Sanjay Garg & Dr. Manish Boradassessment Year: 2015-16 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Vs. Unwas Branch Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2013-14 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Robhabhua Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment Year: 2014-15 Dakshin Bihar Gramin Bank, Acit, Cpc,Tds, Fatehpur Mor Branch Vs. Ghaziabad. Pan-Aaead5069K अपीलाथ"/Appellant ""यथ"/Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL “PATNA BENCH, PATNA VIRTUAL HEARING AT KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member Assessment year: 2015-16 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Vs. Unwas Branch Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2013-14 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, RoBhabhua Branch Vs. Ghaziabad. PAN-AAEAD5069K अपीलाथ"/Appellant ""यथ"/Respondent Assessment year: 2014-15 Dakshin Bihar Gramin Bank, ACIT, CPC,TDS, Fatehpur Mor Branch Vs. Ghaziaba…