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 367,154 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, Nauranga Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 52/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, Buxar Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 51/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, Ro Bhabhua Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 50/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

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, Simri Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 49/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, Simri Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 48/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, Unwas Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 47/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, Unwas Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 46/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, Gopimore Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 45/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, Gilani Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 44/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 43/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

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, Unwas Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 42/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

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, Nauranga Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 41/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, Nawada Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 40/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 Bhabhua Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 39/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 Bhabhua Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 38/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, Bachari Narayanpur Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 37/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, Fatehpurmor Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 36/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 Bhabhua Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 35/PAT/2022[2013-14]Status: DisposedITAT Patna25 Jan 2023AY 2013-14

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, Unwas Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 34/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, Dumraon Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 190/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…