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

Insta Exhibitions P.Ltd, Gurgaon vs. ACIT(TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 4364/DEL/2018[2013-14 (24Q) Q3]Status: DisposedITAT Delhi31 Aug 2020

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 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 Appellant Name of…

Insta Exhibitions P.Ltd, Gurgaon vs. ACIT(TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 4363/DEL/2018[2013-14 (24Q) Q2]Status: DisposedITAT Delhi31 Aug 2020

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 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 Appellant Name of…

Infant Jesus School, Muzaffarnagar vs. ACIT, TDS(CPC), Muzaffarnagar

In the result, all appeals of different assesses are allowed

ITA 3986/DEL/2018[2014-15 (4TH QTR.)]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकरअपीलीयअिधकरण, िद"ी"ायपीठ“ए”, नईिद"ीम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ीसुषमाचावला, उपा""एवंडॉ. बीआरआरकुमार, लेखासद'केसम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Years 1. 201/Del/2018 DAR Landmarks P. The ACIT, 2015-16 26Q Ltd B-114, Sector- CPC-TDS, 2, Noida Ghaziabad. PAN-AAECD3147L अपीलाथ" क" ओर से / Appellant by: None अपीलाथ" क" ओर से अपीलाथ" क" ओर से अपीलाथ" क" ओर से ""यथ" क" ओर से "यथ" क" ओर से "यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR "यथ" क" ओर से Sl.No. ITA Nos…

Infant Jesus School, Muzaffarnagar vs. ACIT, TDS(CPC), Muzaffarnagar

In the result, all appeals of different assesses are allowed

ITA 3985/DEL/2018[2014-15 (3RD QTR.)]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकरअपीलीयअिधकरण, िद"ी"ायपीठ“ए”, नईिद"ीम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ीसुषमाचावला, उपा""एवंडॉ. बीआरआरकुमार, लेखासद'केसम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Years 1. 201/Del/2018 DAR Landmarks P. The ACIT, 2015-16 26Q Ltd B-114, Sector- CPC-TDS, 2, Noida Ghaziabad. PAN-AAECD3147L अपीलाथ" क" ओर से / Appellant by: None अपीलाथ" क" ओर से अपीलाथ" क" ओर से अपीलाथ" क" ओर से ""यथ" क" ओर से "यथ" क" ओर से "यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR "यथ" क" ओर से Sl.No. ITA Nos…

Infant Jesus School, Muzaffarnagar vs. ACIT, TDS(CPC), Muzaffarnagar

In the result, all appeals of different assesses are allowed

ITA 3984/DEL/2018[2014-15 (2ND QTR.)]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकरअपीलीयअिधकरण, िद"ी"ायपीठ“ए”, नईिद"ीम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ीसुषमाचावला, उपा""एवंडॉ. बीआरआरकुमार, लेखासद'केसम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Years 1. 201/Del/2018 DAR Landmarks P. The ACIT, 2015-16 26Q Ltd B-114, Sector- CPC-TDS, 2, Noida Ghaziabad. PAN-AAECD3147L अपीलाथ" क" ओर से / Appellant by: None अपीलाथ" क" ओर से अपीलाथ" क" ओर से अपीलाथ" क" ओर से ""यथ" क" ओर से "यथ" क" ओर से "यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR "यथ" क" ओर से Sl.No. ITA Nos…

Infant Jesus School, Muzaffarnagar vs. ACIT, TDS(CPC), Muzaffarnagar

In the result, all appeals of different assesses are allowed

ITA 3983/DEL/2018[2014-15 (1ST QTR.)]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकरअपीलीयअिधकरण, िद"ी"ायपीठ“ए”, नईिद"ीम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ीसुषमाचावला, उपा""एवंडॉ. बीआरआरकुमार, लेखासद'केसम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Years 1. 201/Del/2018 DAR Landmarks P. The ACIT, 2015-16 26Q Ltd B-114, Sector- CPC-TDS, 2, Noida Ghaziabad. PAN-AAECD3147L अपीलाथ" क" ओर से / Appellant by: None अपीलाथ" क" ओर से अपीलाथ" क" ओर से अपीलाथ" क" ओर से ""यथ" क" ओर से "यथ" क" ओर से "यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR "यथ" क" ओर से Sl.No. ITA Nos…

Dar Landmarks P.Ltd, Noid vs. ACIT, TDS, Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 201/DEL/2018[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: NoneFor Respondent: Sh. M.Barnwal, Sr.DR
Section 154Section 200ASection 200A(1)Section 200A(1)(c)Section 200A(3)Section 234E

…आयकरअपीलीयअिधकरण, िद"ी"ायपीठ“ए”, नईिद"ीम" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ीसुषमाचावला, उपा""एवंडॉ. बीआरआरकुमार, लेखासद'केसम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Years 1. 201/Del/2018 DAR Landmarks P. The ACIT, 2015-16 26Q Ltd B-114, Sector- CPC-TDS, 2, Noida Ghaziabad. PAN-AAECD3147L अपीलाथ" क" ओर से / Appellant by: None अपीलाथ" क" ओर से अपीलाथ" क" ओर से अपीलाथ" क" ओर से ""यथ" क" ओर से "यथ" क" ओर से "यथ" क" ओर से / Respondent by: Sh. M.Barnwal, Sr.DR "यथ" क" ओर से Sl.No. ITA Nos…

Ebnoy Homes Pvt. Ltd., New Delhi vs. ITO, Ward- 74(2), New Delhi

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

ITA 1101/DEL/2018[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.1101/Del /2018 Assessment Year: 2015-16 Ebnoy Homes Pvt. Ltd. Vs. ITO Ward- 74 (2) F-2/1, Khanpur Extension, New Delhi New Delhi-110062 PAN No.AABCE8165A (APPELLANT) (RESPONDENT) Appellant by Sh. G. S. Grewal, CA Respondent by Ms. Rakhi Vimal, Sr. DR Date of hearing 25.08.2020 Date of pronouncement 31.08.2020 ORDER PER R.K PANDA, AM: This appeal is filed by the assessee is directed against the order dated 04.04.2018 of the CIT(A)-41, New Delhi con…

Additional Digp, Gurgaon vs. DCIT, TDS, Gurgaon

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

ITA 7559/DEL/2017[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

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

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

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH : C : NEW DELHI BEFORE SHRI R.K. PANDA, ACCOUNTANT MEMBER AND SH. SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER ITA No.7559/Del /2017 Assessment Year: 2015-16 Additional DIGP Vs. DCIT TDS Gurgaon CRPF Camp, Group Centre, Kadarpur, Gurgaon (APPELLANT) (RESPONDENT) Appellant by None Respondent by Ms. Rakhi Vimal, Sr. DR. Date of hearing 24.08.2020 Date of pronouncement 31.08.2020 ORDER PER R.K PANDA, AM: This appeal filed by the assessee is directed against the order dated 20.09.2017 of the CIT(A)-2, Gurgaon confirming the late filing fee of Rs.1,79,300/- u/s. 234 E…

Sanatan Dharam Educational Society, Ambala Cantt vs. ITO, TDS, Karnal

In the result, all appeals of different assesses are allowed

ITA 7400/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Aug 2020AY 2014-15

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 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 Appellant Name of…

Sanatan Dharam Educational Society, Ambala Cantt vs. ITO, TDS, Karnal

In the result, all appeals of different assesses are allowed

ITA 7399/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 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 Appellant Name of…

S D Senior Secondary School, Ambala Cantt vs. ITO, TDS, Karnal

In the result, all appeals of different assesses are allowed

ITA 7398/DEL/2017[2015-16]Status: DisposedITAT Delhi31 Aug 2020AY 2015-16

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 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 Appellant Name of…

S D Senior Secondary School, Ambala Cantt vs. ITO, TDS, Karnal

In the result, all appeals of different assesses are allowed

ITA 7397/DEL/2017[2014-15]Status: DisposedITAT Delhi31 Aug 2020AY 2014-15

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 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 Appellant Name of…

S D Senior Secondary School, Ambala Cantt vs. ITO, TDS, Karnal

In the result, all appeals of different assesses are allowed

ITA 7396/DEL/2017[2013-14]Status: DisposedITAT Delhi31 Aug 2020AY 2013-14

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. M. Baranwal, Sr.DR
Section 154Section 2Section 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 Appellant Name of…

Popular Catering Service, Mumbai vs. DCIT, CPC-TDS, Ghaziabad

In the result appeal filed by the assessee stands allowed

ITA 1674/MUM/2019[2013-14]Status: DisposedITAT Mumbai17 Jul 2020AY 2013-14

Bench: Shri A.D. Jain (Vp) & Shri Shamim Yahya (Am)

Section 234E

…THE INCOME TAX APPELLATE TRIBUNAL “C” Bench, Mumbai Before Shri A.D. Jain (VP) & Shri Shamim Yahya (AM) I.T.A. No. 1674/Mum/2019 (Assessment Year 2013-14) Popular Catering Services DCIT, CPC-TDS Vs. (Partner-Vithal A. Shetty) Aayakar Bhavan Bunglow -1, Plot No. 162 M.K. Road Arihant Villa, 15th Road Mumbai-400 020. Chembur, Mumbai-71 PAN : AAKFP8531B (Appellant) (Respondent) Assessee by None Department by Shri V. Vinod Kumar Date of Hearing 12.03.2020 Date of Pronouncement 17.07.2020 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against order of learned CIT(A) dated 13.8.201…

M/S. Keshav Industries Pvt. Ltd., Indore vs. The I T O-TDS - I, Indore

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 510/IND/2019[2013-14(F Y 12-13) Q-2, 3, 4 Form26Q & Quarter4Form 24Q]Status: DisposedITAT Indore14 Jul 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradm/S Keshav Industries Pvt. Ltd, Indore Pan: Aadck5715G Assessment Year 2013-14 (Q-4)

Section 2Section 200Section 200ASection 206CSection 234E

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER M/s Keshav Industries Pvt. Ltd, Indore PAN: AADCK5715G Assessment Year 2013-14 (Q-4) Appellant by Shri Pankaj Mogra, AR Respondent by Shri Punit Kumar, Sr. DR ITA Nos. 500 to 508/Ind/2019 Mr. Rajendra Prasad Tiwari PAN:AATPT3684Q Assessment Years: 2013-14 (Q-2), (Q-3), (Q-4), 2014- 15 (Q-1), (Q-2), (Q-3), 2015-16 (Q-1), (Q-2) & (Q-3 Appellant by None Respondent by Shri Punit Kumar, Sr. DR Date of Hearing: 14.07.2020 Date of Pr…

Mr. Rajendra Prasad Tiwari, Indore vs. A C I T, CPC-TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 508/IND/2019[2015-16(Q-3)]Status: DisposedITAT Indore14 Jul 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradm/S Keshav Industries Pvt. Ltd, Indore Pan: Aadck5715G Assessment Year 2013-14 (Q-4)

Section 2Section 200Section 200ASection 206CSection 234E

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER M/s Keshav Industries Pvt. Ltd, Indore PAN: AADCK5715G Assessment Year 2013-14 (Q-4) Appellant by Shri Pankaj Mogra, AR Respondent by Shri Punit Kumar, Sr. DR ITA Nos. 500 to 508/Ind/2019 Mr. Rajendra Prasad Tiwari PAN:AATPT3684Q Assessment Years: 2013-14 (Q-2), (Q-3), (Q-4), 2014- 15 (Q-1), (Q-2), (Q-3), 2015-16 (Q-1), (Q-2) & (Q-3 Appellant by None Respondent by Shri Punit Kumar, Sr. DR Date of Hearing: 14.07.2020 Date of Pr…

Mr. Rajendra Prasad Tiwari, Indore vs. A C I T, CPC-TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 507/IND/2019[2015-16(Q-II)]Status: DisposedITAT Indore14 Jul 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradm/S Keshav Industries Pvt. Ltd, Indore Pan: Aadck5715G Assessment Year 2013-14 (Q-4)

Section 2Section 200Section 200ASection 206CSection 234E

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER M/s Keshav Industries Pvt. Ltd, Indore PAN: AADCK5715G Assessment Year 2013-14 (Q-4) Appellant by Shri Pankaj Mogra, AR Respondent by Shri Punit Kumar, Sr. DR ITA Nos. 500 to 508/Ind/2019 Mr. Rajendra Prasad Tiwari PAN:AATPT3684Q Assessment Years: 2013-14 (Q-2), (Q-3), (Q-4), 2014- 15 (Q-1), (Q-2), (Q-3), 2015-16 (Q-1), (Q-2) & (Q-3 Appellant by None Respondent by Shri Punit Kumar, Sr. DR Date of Hearing: 14.07.2020 Date of Pr…

Mr. Rajendra Prasad Tiwari, Indore vs. A C I T, CPC-TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 506/IND/2019[2015-16(Q-I)]Status: DisposedITAT Indore14 Jul 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradm/S Keshav Industries Pvt. Ltd, Indore Pan: Aadck5715G Assessment Year 2013-14 (Q-4)

Section 2Section 200Section 200ASection 206CSection 234E

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER M/s Keshav Industries Pvt. Ltd, Indore PAN: AADCK5715G Assessment Year 2013-14 (Q-4) Appellant by Shri Pankaj Mogra, AR Respondent by Shri Punit Kumar, Sr. DR ITA Nos. 500 to 508/Ind/2019 Mr. Rajendra Prasad Tiwari PAN:AATPT3684Q Assessment Years: 2013-14 (Q-2), (Q-3), (Q-4), 2014- 15 (Q-1), (Q-2), (Q-3), 2015-16 (Q-1), (Q-2) & (Q-3 Appellant by None Respondent by Shri Punit Kumar, Sr. DR Date of Hearing: 14.07.2020 Date of Pr…

Mr. Rajendra Prasad Tiwari, Indore vs. A C I T, CPC-TDS, Ghaziabad

In the result, all 10 appeals at the instance of assessee(s) are allowed

ITA 505/IND/2019[2014-15 (Q-3)]Status: DisposedITAT Indore14 Jul 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradm/S Keshav Industries Pvt. Ltd, Indore Pan: Aadck5715G Assessment Year 2013-14 (Q-4)

Section 2Section 200Section 200ASection 206CSection 234E

…अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE HON'BLE KUL BHARAT, JUDICIAL MEMBER AND HON'BLE MANISH BORAD, ACCOUNTANT MEMBER M/s Keshav Industries Pvt. Ltd, Indore PAN: AADCK5715G Assessment Year 2013-14 (Q-4) Appellant by Shri Pankaj Mogra, AR Respondent by Shri Punit Kumar, Sr. DR ITA Nos. 500 to 508/Ind/2019 Mr. Rajendra Prasad Tiwari PAN:AATPT3684Q Assessment Years: 2013-14 (Q-2), (Q-3), (Q-4), 2014- 15 (Q-1), (Q-2), (Q-3), 2015-16 (Q-1), (Q-2) & (Q-3 Appellant by None Respondent by Shri Punit Kumar, Sr. DR Date of Hearing: 14.07.2020 Date of Pr…