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 367,181 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, Nemdarganj Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 142/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, Behiya Bazar vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 141/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, Akhauripur Gola Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 140/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, Simri Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 139/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 Aurangabad Banch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 138/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 Bhabua Banch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 137/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, Ro Aurangabad Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 136/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, Aurangabad Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 135/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, Dharamshala Road Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 134/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, Aurangabad Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 133/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, Fatehpur More Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 132/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, Gola Bazar Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 131/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, Ro Aurangabad Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 130/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 129/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, Dharamshala Road Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 128/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 Bazar vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 127/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, Ghughari Tand Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 126/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, Simri Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 125/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, Basudhar Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 124/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, Siswan Branch vs. ACIT, CPC, TDS, Ghaziabad

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

ITA 123/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…