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

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6319/DEL/2019[2015-16 Qtr 24(Q-3)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6318/DEL/2019[2015-16 Qtr - 24(Q-2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6317/DEL/2019[2015-16 Qtr 24(Q-1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6316/DEL/2019[2014-15 Qtr 24 (Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6315/DEL/2019[2014-15(Qtr - 24 (Q-3))]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6314/DEL/2019[2014-15 Otr - 24 (Q-2)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6312/DEL/2019[2014-15 Qtr 24(Q-1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6311/DEL/2019[2013-14 Qtr - 24(Q-4)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6310/DEL/2019[2013-14 (Qtr - 24(Q-3))]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Chronicle Publication Pvt Ltd, New Delhi vs. ACIT (CPC)-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 6309/DEL/2019[2013-14 (Otr-24(Q-2))]Status: DisposedITAT Delhi31 Aug 2020

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Taj Infraheights Pvt Ltd, Faridabad vs. ITO TDS Ward, Faridabad

In the result, the appeal filed by the assessee is allowed

ITA 4575/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastavaassessment Year: 2015-16

Section 200ASection 200A(1)Section 234ESection 271Section 271H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER Assessment Year: 2015-16 Taj Infraheights Pvt. Ltd. Vs. ITO SCF No.-36-37, 2nd Floor, TDS WARD Faridabad Sector-19, Market Park-2, Faridabad-121002 PAN No. AADCT5348J (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing : 28.08.2020 Date of order : 31.08.2020 ORDER PER R.K PANDA, AM: This appeal is filed by the assessee is directed against the order dated 30.04.2019 of the CIT(A), Faridabad confirming the lev…

Des Raj Khurana, Fatehabad vs. ACIT CPC, Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 4213/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Prem Raj Pal, ARFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA No. Appellant Respondent Assessment Year 1. 4213/Del/2019 Des Raj Khurana, The ACIT, 2015-16 C/o-Prem Rajpal Adv., CPC, Ghaziabad. Near Elite Cinema, Opp. SBI Railway Road, Hisar- 125001.(Haryana) PAN-BDXPK6995B अपीलाथ" क" ओर से / Appellant by: Sh. Prem Raj Pal, AR ""यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR Sl.No. ITA No. Appellant…

Sandhu Contractors Pvt. Ltd., New Delhi vs. ACIT, TDS-CPC, Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 2516/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Prem Raj Pal, ARFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA No. Appellant Respondent Assessment Year 1. 4213/Del/2019 Des Raj Khurana, The ACIT, 2015-16 C/o-Prem Rajpal Adv., CPC, Ghaziabad. Near Elite Cinema, Opp. SBI Railway Road, Hisar- 125001.(Haryana) PAN-BDXPK6995B अपीलाथ" क" ओर से / Appellant by: Sh. Prem Raj Pal, AR ""यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR Sl.No. ITA No. Appellant…

Sandhu Contractors Pvt. Ltd., New Delhi vs. ACIT, TDS-CPC, Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 2515/DEL/2019[2014-15]Status: DisposedITAT Delhi31 Aug 2020AY 2014-15

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Prem Raj Pal, ARFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA No. Appellant Respondent Assessment Year 1. 4213/Del/2019 Des Raj Khurana, The ACIT, 2015-16 C/o-Prem Rajpal Adv., CPC, Ghaziabad. Near Elite Cinema, Opp. SBI Railway Road, Hisar- 125001.(Haryana) PAN-BDXPK6995B अपीलाथ" क" ओर से / Appellant by: Sh. Prem Raj Pal, AR ""यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR Sl.No. ITA No. Appellant…

Sandhu Contractors Pvt. Ltd., New Delhi vs. ACIT, Cds-TDS, New Delhi

In the result, all appeals of different assesses are allowed

ITA 2514/DEL/2019[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am [Through Video Conferencing]

For Appellant: Sh. Prem Raj Pal, ARFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 234E

…आयकर अपील"य अ"धकरण, "द"ल" "यायपीठ “ए”, नई "द"ल" म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"य" एवं डॉ. बी आर आर कुमार, लेखा सद"य के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA No. Appellant Respondent Assessment Year 1. 4213/Del/2019 Des Raj Khurana, The ACIT, 2015-16 C/o-Prem Rajpal Adv., CPC, Ghaziabad. Near Elite Cinema, Opp. SBI Railway Road, Hisar- 125001.(Haryana) PAN-BDXPK6995B अपीलाथ" क" ओर से / Appellant by: Sh. Prem Raj Pal, AR ""यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR Sl.No. ITA No. Appellant…

Franchise India Brands Ltd., New Delhi vs. CPC- TDS, Ghaziabad

In the result, all the appeals filed by the assessees are allowed

ITA 1274/DEL/2019[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.1274 to 1276/Del/2019 Assessment Year: 2013-14 to 2015-16 Franchise India Brands LTd. Vs. CPC-TDS Aayakar Bhawan Sector-3, F-89/11, Okhla Industrial Area, Vaishali, Ghaziabad – 201010 Phase-I, Near ESI Hospital Uttar Pradesh New Delhi-110020 (APPELLANT) (RESPONDENT) Appellant by Sh. Vijay Jindal, CA Respondent by Ms. Rakhi Vimal, SR. DR Date of hearing 26.08.2020 Date of pronouncement .08.2020 ORDER PER R.K PANDA, AM: This batch of three appeals fi…

Avv Enterprises Pvt. Ltd., Delhi vs. DCIT, CPC- TDS, Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 654/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

S vs. Guarding Services Pvt. Ltd., New Delhi

In the result, all appeals of different assesses are allowed

ITA 647/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Ms. Sushma Chowla, Vp & Dr. B.R.R. Kumar, Am

For Appellant: NoneFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण, "द"ली अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “ए”, नई "यायपीठ नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI चावला, उपा"य" सम" सु"ी सुषमा सु"ी सुषमा चावला उपा"य" एवं एवं एवं डॉ एवं डॉ. बी बी आर आर आर आर कुमार कुमार,लेखा लेखा लेखा सद"य लेखा सद"य सद"य केकेकेके सम" सद"य सम" सम" सु"ी सु"ी सुषमा सुषमा चावला चावला उपा"य" उपा"य" डॉ डॉ बी बी आर आर आर आर कुमार कुमार BEFORE MS. SUSHMA CHOWLA, VP & Dr. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl. ITA Nos. Name of Name of Assessmen…

Govt. Girls Sr. Secondary School, Agroha, Hisar vs. ACIT, CPC-TDS, Ghaziabad

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

ITA 5818/DEL/2018[2014-15 (Q 1)]Status: DisposedITAT Delhi31 Aug 2020

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: NoneFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234ESection 271Section 271H

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.5818, 5917 to 5919/Del/2018 Assessment Year: 2014-15 Govt. Girls Sr. Secondary School, Vs ACIT, CPC-TDS, Agroha, Ghaziabad. Hisar, Haryana. PAN: RTKG05856E (Appellant) (Respondent) Assessee by : None Revenue by : Ms Rakhi Vimal, Sr. DR Date of Hearing : 26.08.2020 Date of Pronouncement : 31.08.2020 ORDER PER R.K. PANDA, AM: This batch of appeals filed by the assessee are directed against the order of the CIT(A), Gurgaon, dated 25.05.2018 confirming th…

Rajindra Gagan Wine Enterprises, Hisar vs. ITO, Ward- 3, Hisar

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

ITA 5584/DEL/2018[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

Bench: Shri R.K. Panda & Shri Sudhanshu Srivastava

For Appellant: Sandeep Mehtani, CAFor Respondent: Ms Rakhi Vimal, Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SHRI SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA Nos.5584 & 5632/Del/2018 Assessment Years: 2013-14 & 2014-15 Rajindra Gagan Wine Enterprises, Vs ITO, CA BC Goyal, SCF-104, Opp. Ward-3, Telephone Exchange, Hisar. Green Square Market, Hisar, Haryana. PAN: AAOFR2334J Assessment Year: 2013-14 R.P. Gagan Wine Enterprises, Vs ITO, CA Kriti Goyal, SCF-104, Opp. Ward-2, Telephone Exchange, Jind. Green Square Market, Hisar, Haryana. PAN: AANFR0422Q ITA Nos.5571 to 5573/Del/2018 Assessment Years: 2013-14 to 2015-…