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

Sabir Ali, Kannur vs. The Assistant Commissioner of Income Tax, Ghaziabad

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

ITA 202/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.200/Coch/2021 : Asst.Year 2013-2014 ITA No.201/Coch/2021 : Asst.Year 2013-2014 ITA No.202/Coch/2021 : Asst.Year 2013-2014 ITA No.203/Coch/2021 : Asst.Year 2014-2015 Sri.Sabir Ali The Assistant Commissioner of Income-tax, Ghaziabad. TTN 344 A-8 G-Tech Computer v. Education, Kaoser Complex Caltex Junction Kannur – 670 002. PAN : BNAPS6392F. (Appellant) (Respondent) Appellant by : Sri.R Krishnan, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 20.05.2022 Date of Hearin…

Sabir Ali, Kannur vs. The Assistant Commissioner of Income Tax, Gaziabad

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

ITA 201/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.200/Coch/2021 : Asst.Year 2013-2014 ITA No.201/Coch/2021 : Asst.Year 2013-2014 ITA No.202/Coch/2021 : Asst.Year 2013-2014 ITA No.203/Coch/2021 : Asst.Year 2014-2015 Sri.Sabir Ali The Assistant Commissioner of Income-tax, Ghaziabad. TTN 344 A-8 G-Tech Computer v. Education, Kaoser Complex Caltex Junction Kannur – 670 002. PAN : BNAPS6392F. (Appellant) (Respondent) Appellant by : Sri.R Krishnan, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 20.05.2022 Date of Hearin…

Sabir Ali, Kannur vs. The Assistant Commissioner of Income Tax, Ghaziabad

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

ITA 200/COCH/2021[2013-2014]Status: HeardITAT Cochin20 May 2022AY 2013-2014

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.R Krishnan, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.200/Coch/2021 : Asst.Year 2013-2014 ITA No.201/Coch/2021 : Asst.Year 2013-2014 ITA No.202/Coch/2021 : Asst.Year 2013-2014 ITA No.203/Coch/2021 : Asst.Year 2014-2015 Sri.Sabir Ali The Assistant Commissioner of Income-tax, Ghaziabad. TTN 344 A-8 G-Tech Computer v. Education, Kaoser Complex Caltex Junction Kannur – 670 002. PAN : BNAPS6392F. (Appellant) (Respondent) Appellant by : Sri.R Krishnan, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 20.05.2022 Date of Hearin…

Government Homeopathic Medical College, Kozhikkode vs. DCIT, Ghaziabad

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

ITA 140/COCH/2021[2015-16(q3)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Siddharth M.V., CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.134/Coch/2021 : Asst.Year 2014-2015 (Q1) ITA No.135/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.136/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.137/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.138/Coch/2021 : Asst.Year 2015-2016 (Q1) ITA No.139/Coch/2021 : Asst.Year 2015-2016 (Q2) ITA No.140/Coch/2021 : Asst.Year 2015-2016 (Q3) Government Homoeopathic The Deputy Commissioner of Medical College, Karaparamba Income-tax (TDS), CPC, v. Ghaziabad. Post, Kozhikode – 673 010 PAN : AAYPL3568L. (App…

Government Homeopathic Medical College, Kozhikkode vs. DCIT, Ghaziabad

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

ITA 139/COCH/2021[2015-16(Q2)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Siddharth M.V., CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.134/Coch/2021 : Asst.Year 2014-2015 (Q1) ITA No.135/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.136/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.137/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.138/Coch/2021 : Asst.Year 2015-2016 (Q1) ITA No.139/Coch/2021 : Asst.Year 2015-2016 (Q2) ITA No.140/Coch/2021 : Asst.Year 2015-2016 (Q3) Government Homoeopathic The Deputy Commissioner of Medical College, Karaparamba Income-tax (TDS), CPC, v. Ghaziabad. Post, Kozhikode – 673 010 PAN : AAYPL3568L. (App…

Government Homeopathic Medical College, Kozhikkode vs. DCIT, Ghaziabad

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

ITA 138/COCH/2021[2015-16 (Q1)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Siddharth M.V., CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.134/Coch/2021 : Asst.Year 2014-2015 (Q1) ITA No.135/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.136/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.137/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.138/Coch/2021 : Asst.Year 2015-2016 (Q1) ITA No.139/Coch/2021 : Asst.Year 2015-2016 (Q2) ITA No.140/Coch/2021 : Asst.Year 2015-2016 (Q3) Government Homoeopathic The Deputy Commissioner of Medical College, Karaparamba Income-tax (TDS), CPC, v. Ghaziabad. Post, Kozhikode – 673 010 PAN : AAYPL3568L. (App…

Government Homeopathic Medical College, Kozhikkode vs. DCIT, Ghaziabad

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

ITA 137/COCH/2021[2014-15 (Q4)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Siddharth M.V., CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.134/Coch/2021 : Asst.Year 2014-2015 (Q1) ITA No.135/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.136/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.137/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.138/Coch/2021 : Asst.Year 2015-2016 (Q1) ITA No.139/Coch/2021 : Asst.Year 2015-2016 (Q2) ITA No.140/Coch/2021 : Asst.Year 2015-2016 (Q3) Government Homoeopathic The Deputy Commissioner of Medical College, Karaparamba Income-tax (TDS), CPC, v. Ghaziabad. Post, Kozhikode – 673 010 PAN : AAYPL3568L. (App…

Government Homeopathic Medical College, Kozhikkode vs. DCIT, Ghaziabad

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

ITA 136/COCH/2021[2014-15 (q3)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Siddharth M.V., CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.134/Coch/2021 : Asst.Year 2014-2015 (Q1) ITA No.135/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.136/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.137/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.138/Coch/2021 : Asst.Year 2015-2016 (Q1) ITA No.139/Coch/2021 : Asst.Year 2015-2016 (Q2) ITA No.140/Coch/2021 : Asst.Year 2015-2016 (Q3) Government Homoeopathic The Deputy Commissioner of Medical College, Karaparamba Income-tax (TDS), CPC, v. Ghaziabad. Post, Kozhikode – 673 010 PAN : AAYPL3568L. (App…

Government Homeopathic Medical College, Kozhikkode vs. DCIT, Ghaziabad

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

ITA 135/COCH/2021[2014-15(Q2)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Siddharth M.V., CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.134/Coch/2021 : Asst.Year 2014-2015 (Q1) ITA No.135/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.136/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.137/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.138/Coch/2021 : Asst.Year 2015-2016 (Q1) ITA No.139/Coch/2021 : Asst.Year 2015-2016 (Q2) ITA No.140/Coch/2021 : Asst.Year 2015-2016 (Q3) Government Homoeopathic The Deputy Commissioner of Medical College, Karaparamba Income-tax (TDS), CPC, v. Ghaziabad. Post, Kozhikode – 673 010 PAN : AAYPL3568L. (App…

Government Homeopathic Medical College, Kozhikkode vs. DCIT, Ghaziabad

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

ITA 134/COCH/2021[2014-15 (Q1)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.Siddharth M.V., CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.134/Coch/2021 : Asst.Year 2014-2015 (Q1) ITA No.135/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.136/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.137/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.138/Coch/2021 : Asst.Year 2015-2016 (Q1) ITA No.139/Coch/2021 : Asst.Year 2015-2016 (Q2) ITA No.140/Coch/2021 : Asst.Year 2015-2016 (Q3) Government Homoeopathic The Deputy Commissioner of Medical College, Karaparamba Income-tax (TDS), CPC, v. Ghaziabad. Post, Kozhikode – 673 010 PAN : AAYPL3568L. (App…

Kuncharavila Educational Trust, Kollam vs. The ACIT, Trivandrum

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

ITA 124/COCH/2021[2015-16 (26Q2)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.K.Jawaharlal, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.121/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.122/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.123/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.124/Coch/2021 : Asst.Year 2015-2016 (Q2) M/s.Kuncharavila Educational The Assistant Commissioner of Income-tax, CPC-TDS. Trust, Aiswarya Public School v. Kalakkode, Paravur – 691 302 Kollam – 691 302 PAN : AABTK0610P. (Appellant) (Respondent) Appellant by : Sri.K.Jawaharlal, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 20…

Kuncharavila Educational Trust, Kollam vs. The ACIT, Trivandrum

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

ITA 123/COCH/2021[2014-15 (26Q2)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.K.Jawaharlal, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.121/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.122/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.123/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.124/Coch/2021 : Asst.Year 2015-2016 (Q2) M/s.Kuncharavila Educational The Assistant Commissioner of Income-tax, CPC-TDS. Trust, Aiswarya Public School v. Kalakkode, Paravur – 691 302 Kollam – 691 302 PAN : AABTK0610P. (Appellant) (Respondent) Appellant by : Sri.K.Jawaharlal, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 20…

Kuncharavila Educational Trust, Kollam vs. ACIT, Trivandrum

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

ITA 122/COCH/2021[2014-15 (26Q4)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.K.Jawaharlal, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.121/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.122/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.123/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.124/Coch/2021 : Asst.Year 2015-2016 (Q2) M/s.Kuncharavila Educational The Assistant Commissioner of Income-tax, CPC-TDS. Trust, Aiswarya Public School v. Kalakkode, Paravur – 691 302 Kollam – 691 302 PAN : AABTK0610P. (Appellant) (Respondent) Appellant by : Sri.K.Jawaharlal, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 20…

Kuncharavila Educational Trust, Paravur, Kollam vs. The ACIT, Trivandrum

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

ITA 121/COCH/2021[2014-14(26Q3)]Status: HeardITAT Cochin20 May 2022

Bench: Shri George George K, Jm & Shri Laxmi Prasad Sahu, Am

For Appellant: Sri.K.Jawaharlal, CAFor Respondent: Smt.J.M.Jamunna Devi, Sr.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri George George K, JM & Shri Laxmi Prasad Sahu, AM ITA No.121/Coch/2021 : Asst.Year 2014-2015 (Q3) ITA No.122/Coch/2021 : Asst.Year 2014-2015 (Q4) ITA No.123/Coch/2021 : Asst.Year 2014-2015 (Q2) ITA No.124/Coch/2021 : Asst.Year 2015-2016 (Q2) M/s.Kuncharavila Educational The Assistant Commissioner of Income-tax, CPC-TDS. Trust, Aiswarya Public School v. Kalakkode, Paravur – 691 302 Kollam – 691 302 PAN : AABTK0610P. (Appellant) (Respondent) Appellant by : Sri.K.Jawaharlal, CA Respondent by : Smt.J.M.Jamunna Devi, Sr.DR Date of Pronouncement : 20…

Passport Jeans Pvt Ltd, Kolkata vs. DCIT, CPC, Bangalore

In the result, the appeal of assessee is partly allowed

ITA 575/KOL/2021[2013-14]Status: DisposedITAT Kolkata18 May 2022AY 2013-14

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

Section 200ASection 234E

…1 Passport Jeans Pvt. Ltd., AY 2013-14 IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA [Before Shri Sanjay Garg, Judicial Member & Shri Girish Agrawal, Accountant Member] I.T.A. No. 575/Kol/2021 Assessment Year: 2013-14 M/s. Passport Jeans Pvt. Ltd. Vs. Deputy Commissioner of Income-tax, (PAN: AACCP7863K) CPC. Appellant Respondent Date of Hearing 09.03.2022 Date of Pronouncement 18.05.2022 For the Appellant Shri Subash Agarwal, Advocate For the Respondent Smt. Ranu Biswas, Addl. CIT, DR ORDER Per Girish Agrawal, Accountant Member : This is an appeal preferred by the assessee against the order of Ld. C…

Om Prakash & Sons, Dehradun vs. ITO (TDS), Dehradun

In the result, the appeals of the assessee are allowed Order

ITA 99/DDN/2019[2015-16]Status: DisposedITAT Dehradun29 Apr 2022AY 2015-16

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

For Appellant: Sh. S. K. Matta, CAFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 97/DDN/2019 : Asstt. Year: 2013-14 ITA No. 98/DDN/2019 : Asstt. Year: 2014-15 ITA No. 99/DDN/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs ITO(TDS), Matta Garg & Co., CAs, 15, Astley Dehradun Hall, Dehradun (APPELLANT) (RESPONDENT) PAN No. AACFO6632N Assessee by : Sh. S. K. Matta, CA Revenue by : Sh. N. C. Upadhyay, Sr. DR Date of Hearing: 27.04.2022 Date of Pronouncement: 29.04.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals hav…

Om Prakash & Sons, Dehradun vs. ITO (TDS), Dehradun

In the result, the appeals of the assessee are allowed Order

ITA 98/DDN/2019[2014-15]Status: DisposedITAT Dehradun29 Apr 2022AY 2014-15

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

For Appellant: Sh. S. K. Matta, CAFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 97/DDN/2019 : Asstt. Year: 2013-14 ITA No. 98/DDN/2019 : Asstt. Year: 2014-15 ITA No. 99/DDN/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs ITO(TDS), Matta Garg & Co., CAs, 15, Astley Dehradun Hall, Dehradun (APPELLANT) (RESPONDENT) PAN No. AACFO6632N Assessee by : Sh. S. K. Matta, CA Revenue by : Sh. N. C. Upadhyay, Sr. DR Date of Hearing: 27.04.2022 Date of Pronouncement: 29.04.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals hav…

Om Prakash & Sons, Dehradun vs. ITO (TDS), Dehradun

In the result, the appeals of the assessee are allowed Order

ITA 97/DDN/2019[2013-14]Status: DisposedITAT Dehradun29 Apr 2022AY 2013-14

Bench: Dr. B. R. R. Kumarsh. Yogesh Kumar Usita No. 97/Ddn/2019 : Asstt. Year: 2013-14 Ita No. 98/Ddn/2019 : Asstt. Year: 2014-15 Ita No. 99/Ddn/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs Ito(Tds), Matta Garg & Co., Cas, 15, Astley Dehradun Hall, Dehradun (Appellant) (Respondent) Pan No. Aacfo6632N Assessee By : Sh. S. K. Matta, Ca Revenue By : Sh. N. C. Upadhyay, Sr. Dr Date Of Hearing: 27.04.2022 Date Of Pronouncement: 29.04.2022 Order Per Dr. B. R. R. Kumar: The Present Appeals Have Been Filed By The Assessee Against The Orders Of Ld. Cit(A), Dehradun Dated 27.06.2019. 2. All The Above Mentioned Cases Deal With The Similar Issue Involving Varying Amounts, Hence Are Being Adjudicated By A Common Order.

For Appellant: Sh. S. K. Matta, CAFor Respondent: Sh. N. C. Upadhyay, Sr. DR
Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH, DEHRADUN Before Dr. B. R. R. Kumar, Accountant Member Sh. Yogesh Kumar US, Judicial Member ITA No. 97/DDN/2019 : Asstt. Year: 2013-14 ITA No. 98/DDN/2019 : Asstt. Year: 2014-15 ITA No. 99/DDN/2019 : Asstt. Year: 2015-16 Om Prakash & Sons, Vs ITO(TDS), Matta Garg & Co., CAs, 15, Astley Dehradun Hall, Dehradun (APPELLANT) (RESPONDENT) PAN No. AACFO6632N Assessee by : Sh. S. K. Matta, CA Revenue by : Sh. N. C. Upadhyay, Sr. DR Date of Hearing: 27.04.2022 Date of Pronouncement: 29.04.2022 ORDER Per Dr. B. R. R. Kumar, Accountant Member: The present appeals hav…

Hasante Burhaniah Fidayyiah Trust, Nagpur vs. Income Tax Officer (TDS) Ward-1, Nagpur

In the result, assessee’s appeals for A

ITA 9/NAG/2022[2013-14]Status: DisposedITAT Nagpur28 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200ASection 234ESection 250

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITAno.9/Nag./2022 ITAno.10/Nag./2022 (Assessment Year : 2013–14) (Assessment Year : 2014–15) Hasanate Burhaniah Fidayyiah Trust Flat no.183, Sheikh Colony ……………. Appellant Katol Road, Nagpur 440 013 PAN – AAATH0687A v/s Income Tax Officer (TDS) ……………. Respondent Ward–1, Nagpur Assessee by : Shri K.P. Dewani, Advocate Revenue by : Shri Piyush Kolhe, CIT–DR Date of Hearing – 26.04.2022 Date of Order – 28/04/2022 O R D E R PER ARUN KHODPIA, A.M. The captioned appeals ha…

Shephali Anil Malviya, Nagpur vs. DCIT, CPC, TDS, Ghaziabad

In the result, assessee’s appeals (Ms

ITA 115/NAG/2021[2013-14]Status: DisposedITAT Nagpur26 Apr 2022AY 2013-14

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

For Appellant: Shri Kapil Hirani, AdvocateFor Respondent: Shri Piyush Kolhe, CIT–DR
Section 200(3)Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER AND SHRI ARUN KHODPIA, ACCOUNTANT MEMBER ITAno.115/Nag./2021 ITAno.116/Nag./2021 (Assessment Year : 2013–14) Q2) (Assessment Year : 2014–15) Q2 ITAno.118/Nag./2021 Q4 ITAno.117/Nag./2021 (Assessment Year : 2013–14) Q3 (Assessment Year : 2013–14) 24Q) ITAno.119/Nag./2021 Q4 (Assessment Year : 2013–14) 26Q Ms. Shephali Anil Malviya Ramayan, Katol Road, Raj Nagar ……………. Appellant Nagpur 440 013 PAN – AHRPM6457D v/s Dy. Commissioner of Income Tax Centralized Processing Centre – TDS ……………. Respondent Ghaziabad (U.P…