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 366,459 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

Central Bank of India Panjarkalan Br., Hoshangabad vs. DCIT (CPC)-TDS, Ghaziabad

In the result, all 165 appeals at the instance of assessee(s) are allowed

ITA 339/IND/2019[2014-15(FY 13-14, 24Q3)]Status: DisposedITAT Indore20 Feb 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numerous ITAT and High Court decisions and therefore this decisio…

Central Bank of India Panjarkalan Br., Hoshangabad vs. DCIT (CPC)-TDS, Ghaziabad

In the result, all 165 appeals at the instance of assessee(s) are allowed

ITA 338/IND/2019[2014-15(FY 13-14,24QI)]Status: DisposedITAT Indore20 Feb 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numerous ITAT and High Court decisions and therefore this decisio…

Central Bank of India Panjarkalan Br., Hoshangabad vs. DCIT (CPC)-TDS, Ghaziabad

In the result, all 165 appeals at the instance of assessee(s) are allowed

ITA 337/IND/2019[2014-15 (FY 13-14, 24Q2)]Status: DisposedITAT Indore20 Feb 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numerous ITAT and High Court decisions and therefore this decisio…

Central Bank of India Panjarkalan Br., Hoshangabad vs. DCIT (CPC)-TDS, Ghaziabad

In the result, all 165 appeals at the instance of assessee(s) are allowed

ITA 336/IND/2019[2014-15(FY13-1426Q2)]Status: DisposedITAT Indore20 Feb 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numerous ITAT and High Court decisions and therefore this decisio…

Central Bank of India Panjarkalan Br., Hoshangabad vs. DCIT (CPC)-TDS, Ghaziabad

In the result, all 165 appeals at the instance of assessee(s) are allowed

ITA 335/IND/2019[2015-16(FY 14-15 24Q2)]Status: DisposedITAT Indore20 Feb 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numerous ITAT and High Court decisions and therefore this decisio…

Central Bank of India T T Nagar Br., Bhopal vs. DCIT (CPC)-TDS, Ghaziabad

In the result, all 165 appeals at the instance of assessee(s) are allowed

ITA 334/IND/2019[2013-14(FY 12-1326Q4)]Status: DisposedITAT Indore20 Feb 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numerous ITAT and High Court decisions and therefore this decisio…

Central Bank of India T T Nagar Br., Bhopal vs. DCIT (CPC)-TDS, Ghaziabad

In the result, all 165 appeals at the instance of assessee(s) are allowed

ITA 333/IND/2019[2013-14(FY 12-13 26Q2)]Status: DisposedITAT Indore20 Feb 2020

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

…se of Sudarshan Goyal(supra) observing as follows: 8. Heard the rival contention and perused the material relevant. We find that while deciding the issue against the appellant assessee the ld. CIT(A) has placed reliance on 'Rajesh Kaurani vs. Union of India', 83 Taxmann.com 137 (Guj.) wherein it was held that Section 200A of the Act is a machinery provision providing the mechanism for processing a TDS statement of deduction of tax at source and for making adjustment. The Ld. CIT(A) has further held that this decision was delivered after considering numerous ITAT and High Court decisions and therefore this decisio…

Bhikhabhai Hirabhai Patel, Ahmedabad vs. DCIT, CPC, TDS, Ghaziabad

In the result, all the 04 appeals filed by the assessee are allowed

ITA 1680/AHD/2018[2014-15 (26QB)]Status: DisposedITAT Ahmedabad31 Jan 2020

Bench: Shri Pradip Kumar Kedia & Smt. Madhumita Roy

For Appellant: Shri S. V. Agrawal, A.R
Section 194ISection 200ASection 234Section 234E

…200A for computation of fee prior to 01/06/2015. 4. We find that the legal issue raised by the Assessee has been addressed by Hon’ble Gujarat High Court in favour of the Revenue and against the assessee in the case of Rajesh Kourani vs. Union of India (2017) 83 Taxmann.com 137 (Guj.). The Hon’ble Gujarat High Court held that section 234E of the Act is a charging provision creating a charge for levying fee for certain defaults in filing statements and fee prescribed under s.234E could be levied even in the absence of a regulatory provision being found in section 200A for computation of fee. In the light of afores…

Recon Dies & Tools Private Limited, Mumbai vs. Deputy Commissioner of Income Tax CPC-TDS, Ghziabad

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

ITA 6657/MUM/2018[2013-14(FROM 24-Q2)]Status: DisposedITAT Mumbai22 Jan 2020

Bench: Shri Saktijit Dey & Shri G. Manjunatha

Section 200ASection 234ESection 234E(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL “D”, BENCH MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBER & SHRI G. MANJUNATHA, ACCOUNTANT MEMBER ITA No.6657 & 6658/Mum/2018 (Assessment Yeas: 2013-14) Recon Dies & Tools Pvt.Ltd. Vs. DCIT, CPS-TDS 20/35, Sarvodaya Indl. Estate Ghaziabad Off. Mahakali Caves Road Uttar Pradesh Andheri(East) Mumbai-400 093 PAN/GIR No.AAACR2009P Appellant) .. Respondent) Assessee by Shri G.C.Lalka, AR Revenue by Shri Kamal Mangal, JCIT- DR Date of Hearing 14/01/2020 Date of Pronouncement 22/01/2020 आदेश आदेश / O R D E R आदेश आदेश PER G.MANJUNATHA (A.M): These two appeals filed by the a…

Saroja Vasanth, Bangalore vs. Assistant Commissioner of Income Tax TDS CPC, Ghaziabad

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

ITA 2685/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Jan 2020AY 2013-14

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA NOs. A.Y. APPELLANT(S) VS. RESPONDENT(S) 2685/Bang/2018 2013-14 [26Q4] 2686/Bang/2018 2014-15 [26Q4] Saroja Vasanth, No.524, 2nd Block, 4th Cross, 2687/Bang/2018 2014-15 [24Q4] The Assistant RT Nagar, Commissioner of 2688/Bang/2018 2015-16 [26Q3] Bengaluru-560032. Income Tax, PAN/TAN: CPC-TDS, BLRM18898F 2689/Bang/2018 2015-16 [26Q4] Ghaziabad. 2690/Bang/2018 2015-16 [26Q1] 2691/Bang/2018 2015-16 [26Q2] Appellant by : Smt.Suman Lunkar, CA Respondent by : Smt.K.Ha…

Saroja Vasanth, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

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

ITA 2691/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA NOs. A.Y. APPELLANT(S) VS. RESPONDENT(S) 2685/Bang/2018 2013-14 [26Q4] 2686/Bang/2018 2014-15 [26Q4] Saroja Vasanth, No.524, 2nd Block, 4th Cross, 2687/Bang/2018 2014-15 [24Q4] The Assistant RT Nagar, Commissioner of 2688/Bang/2018 2015-16 [26Q3] Bengaluru-560032. Income Tax, PAN/TAN: CPC-TDS, BLRM18898F 2689/Bang/2018 2015-16 [26Q4] Ghaziabad. 2690/Bang/2018 2015-16 [26Q1] 2691/Bang/2018 2015-16 [26Q2] Appellant by : Smt.Suman Lunkar, CA Respondent by : Smt.K.Ha…

Saroja Vasanth, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

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

ITA 2690/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA NOs. A.Y. APPELLANT(S) VS. RESPONDENT(S) 2685/Bang/2018 2013-14 [26Q4] 2686/Bang/2018 2014-15 [26Q4] Saroja Vasanth, No.524, 2nd Block, 4th Cross, 2687/Bang/2018 2014-15 [24Q4] The Assistant RT Nagar, Commissioner of 2688/Bang/2018 2015-16 [26Q3] Bengaluru-560032. Income Tax, PAN/TAN: CPC-TDS, BLRM18898F 2689/Bang/2018 2015-16 [26Q4] Ghaziabad. 2690/Bang/2018 2015-16 [26Q1] 2691/Bang/2018 2015-16 [26Q2] Appellant by : Smt.Suman Lunkar, CA Respondent by : Smt.K.Ha…

Saroja Vasanth, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Ghaziabad

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

ITA 2689/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA NOs. A.Y. APPELLANT(S) VS. RESPONDENT(S) 2685/Bang/2018 2013-14 [26Q4] 2686/Bang/2018 2014-15 [26Q4] Saroja Vasanth, No.524, 2nd Block, 4th Cross, 2687/Bang/2018 2014-15 [24Q4] The Assistant RT Nagar, Commissioner of 2688/Bang/2018 2015-16 [26Q3] Bengaluru-560032. Income Tax, PAN/TAN: CPC-TDS, BLRM18898F 2689/Bang/2018 2015-16 [26Q4] Ghaziabad. 2690/Bang/2018 2015-16 [26Q1] 2691/Bang/2018 2015-16 [26Q2] Appellant by : Smt.Suman Lunkar, CA Respondent by : Smt.K.Ha…

Saroja Vasanth, Bangalore vs. The Assistant Commissioner of Income Tax CPC TDS, Bangalore

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

ITA 2688/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Jan 2020AY 2015-16

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA NOs. A.Y. APPELLANT(S) VS. RESPONDENT(S) 2685/Bang/2018 2013-14 [26Q4] 2686/Bang/2018 2014-15 [26Q4] Saroja Vasanth, No.524, 2nd Block, 4th Cross, 2687/Bang/2018 2014-15 [24Q4] The Assistant RT Nagar, Commissioner of 2688/Bang/2018 2015-16 [26Q3] Bengaluru-560032. Income Tax, PAN/TAN: CPC-TDS, BLRM18898F 2689/Bang/2018 2015-16 [26Q4] Ghaziabad. 2690/Bang/2018 2015-16 [26Q1] 2691/Bang/2018 2015-16 [26Q2] Appellant by : Smt.Suman Lunkar, CA Respondent by : Smt.K.Ha…

Saroja Vasanth, Bangalore vs. Assistant Commissioner of Income Tax CPC TDS, Ghazibad

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

ITA 2687/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA NOs. A.Y. APPELLANT(S) VS. RESPONDENT(S) 2685/Bang/2018 2013-14 [26Q4] 2686/Bang/2018 2014-15 [26Q4] Saroja Vasanth, No.524, 2nd Block, 4th Cross, 2687/Bang/2018 2014-15 [24Q4] The Assistant RT Nagar, Commissioner of 2688/Bang/2018 2015-16 [26Q3] Bengaluru-560032. Income Tax, PAN/TAN: CPC-TDS, BLRM18898F 2689/Bang/2018 2015-16 [26Q4] Ghaziabad. 2690/Bang/2018 2015-16 [26Q1] 2691/Bang/2018 2015-16 [26Q2] Appellant by : Smt.Suman Lunkar, CA Respondent by : Smt.K.Ha…

Saroja Vasanth, Bangalore vs. Assisstant Commissioner of Income Tax CPC TDS, Ghaziabad

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

ITA 2686/BANG/2018[2014-15]Status: DisposedITAT Bangalore22 Jan 2020AY 2014-15

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

For Appellant: Smt.Suman Lunkar, CAFor Respondent: Smt.K.Haritha, Addl.CIT
Section 200Section 200(3)Section 200ASection 201Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH : BANGALORE BEFORE SHRI N.V. VASUDEVAN, VICE PRESIDENT AND SHRI B R BASKARAN, ACCOUNTANT MEMBER ITA NOs. A.Y. APPELLANT(S) VS. RESPONDENT(S) 2685/Bang/2018 2013-14 [26Q4] 2686/Bang/2018 2014-15 [26Q4] Saroja Vasanth, No.524, 2nd Block, 4th Cross, 2687/Bang/2018 2014-15 [24Q4] The Assistant RT Nagar, Commissioner of 2688/Bang/2018 2015-16 [26Q3] Bengaluru-560032. Income Tax, PAN/TAN: CPC-TDS, BLRM18898F 2689/Bang/2018 2015-16 [26Q4] Ghaziabad. 2690/Bang/2018 2015-16 [26Q1] 2691/Bang/2018 2015-16 [26Q2] Appellant by : Smt.Suman Lunkar, CA Respondent by : Smt.K.Ha…

Insta Exhibitions Pvt. Ltd., Mumbai vs. Asstt. Commissioner of Income Tax, (TDS), Ghaziabad

In the result, all the appeals are allowed for statistical purposes

ITA 7057/MUM/2018[2013-14]Status: DisposedITAT Mumbai15 Jan 2020AY 2013-14

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

For Appellant: Shri Prakash ChauhanFor Respondent: Shri Kumar Padmapani Bora
Section 154Section 200(3)Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “C”BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, JUDICIAL MEMBERAND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER ITA no.7057/Mum./2018 ITA no.7058/Mum./2018 (Assessment Year :2013–14) (Assessment Year :2013–14) ITA no.7059/Mum./2018 ITA no.7060/Mum./2018 (Assessment Year :2013–14) (Assessment Year :2013–14) ITA no.7061/Mum./2018 ITA no.7062/Mum./2018 (Assessment Year :2013–14) (Assessment Year :2013–14) ITA no.7063/Mum./2018 ITA no.7064/Mum./2018 (Assessment Year :2014–15) (Assessment Year :2014–15) ITA no.7065/Mum./2018 ITA no.7066/Mum./2018 (Assessment Year :2014–15) (Assessment Yea…

The Principal, Saldiha College, Bankura vs. ITO, Ward - 4(4), TDS, Bankura & Purulia

Appeal is allowed

ITA 2455/KOL/2018[2014-15]Status: DisposedITAT Kolkata31 Dec 2019AY 2014-15

Bench: Shri S. S. Godara, Jm & Dr. A. L. Saini, Am आयकर अपीलसं./I.T.A No.2455/Kol/2018 ("नधा"रण वष" / Assessment Year: 2014-15) The Principal, Saldiha College Vs. Ito, Ward – 4(4), Tds Bankura & Purulia Saldiha, Bankura – 722 173. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaajs 5748 K (Appellant) .. (Respondent) Appellant By : Shri S.M. Surana, Advocate Respondent By : Shri Dhrubajyoti Roy, Jcit, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 23/12/2019 घोषणाक"तार"ख/Date Of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara, Jm This Assessee’S Appeal For Assessment Year 2014-15 Arises Against The Commissioner Of Income Tax (A), Durgapur Dated 30.07.2018 Passed In Case No.161/Cit(A)/Dgp/2017-18 Involving Proceedings U/S 200A Of The Income Tax Act, 1961 (In Short ‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri S.M. Surana, AdvocateFor Respondent: Shri Dhrubajyoti Roy, JCIT, Sr. DR
Section 200ASection 234Section 234ESection 272ASection 2jSection 2oSection 44E

…IN THE INCOME TAX APPELLATE TRIBUNAL “A”, BENCH KOLKATA BEFORE SHRI S. S. GODARA, JM & Dr. A. L. SAINI, AM आयकर अपीलसं./I.T.A No.2455/Kol/2018 ("नधा"रण वष" / Assessment Year: 2014-15) The Principal, Saldiha College Vs. ITO, Ward – 4(4), TDS Bankura & Purulia Saldiha, Bankura – 722 173. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAAJS 5748 K (Appellant) .. (Respondent) Appellant by : Shri S.M. Surana, Advocate Respondent by : Shri Dhrubajyoti Roy, JCIT, Sr. DR सुनवाईक"तार"ख/ Date of Hearing : 23/12/2019 घोषणाक"तार"ख/Date of Pronouncement : 31/12/2019 आदेश / O R D E R Per Shri S. S. Godara, JM This assessee’s appeal fo…

Venus Electronics and Controls Pvt. Ltd., Mumbai vs. ITO (TDS) - 2(3)(3), Mumbai

In the result, appeal of the assessee is allowed

ITA 5073/MUM/2018[2013-14(TDS RETURN FILED FOR 24Q3 & 24Q4 F.Y.2012-13)]Status: DisposedITAT Mumbai18 Dec 2019

Bench: Shri Pawan Singh & Shri S. Rifaur Rahmanvenus Electronics & Controls Ito (Tds) – 2(3)(3) Pvt. Ltd., Plot No. 44-45, Mumbai. Midc Indl. Area, Street No.14, Vs. Midc, Andheri East, Mumbai-400093. Pan: Aaacv4450C Appellant Respondent Appellant By : Shri Suhas Joshi (Ar) Respondent By : Shri Mohammed Rizwan (Dr)

For Appellant: Shri Suhas Joshi (AR)For Respondent: Shri Mohammed Rizwan (DR)
Section 200ASection 234ESection 24QSection 254(1)

…IN THE INCOME-TAX APPELLATE TRIBUNAL “F” BENCH MUMBAI BEFORE SHRI PAWAN SINGH JUDICIAL MEMBER AND SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER Venus Electronics And Controls ITO (TDS) – 2(3)(3) Pvt. Ltd., Plot No. 44-45, Mumbai. MIDC Indl. Area, Street No.14, Vs. MIDC, Andheri East, Mumbai-400093. PAN: AAACV4450C Appellant Respondent Appellant by : Shri Suhas Joshi (AR) Respondent by : Shri Mohammed Rizwan (DR) Date of Hearing : 12.12.2019 Date of Pronouncement : 18.12.2019 ORDERUNDER SECTION 254(1)OF INCOME TAX ACT PER PAWAN SINGH, JUDICIAL MEMBER; 1. This appeal by assessee is directed against the order of…

M/S. Emgee Engineering and Construction Pvt. Ltd., Chennai vs. ITO, TDS Ward - 2 (1), Chennai

In the result, the appeals of the assessee are dismissed

ITA 2287/CHNY/2019[2015-16]Status: DisposedITAT Chennai04 Dec 2019AY 2015-16

Bench: Shri George Mathan & Shri S. Jayaramanआयकर अपील सं./Ita Nos.2285, 2286 & 2287/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2013-14, 2014-15 & 2015-16 M/S. Emgee Engineering & The Income Tax Officer Construction Pvt. Limited, Tds Ward-2(1) New Address: Vs. Aayakar Bhavan, Main Building, 2Nd Floor, No.6/11, Brahadambal Street, Nungambakkam, Chennai – 600 034 Tds Circle, 121 M.G. Road, [Pan: Aadce 0318H] Chennai – 600 034 (अपीलार्थी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/ Appellant By Mr. V.S. Jayakumar, Advocate : प्रत्यथी की ओर से /Respondent By : Ms. R. Anita, Jcit सुनवाई की तारीख/Date Of Hearing : 04.12.2019 घोर्णा की तारीख /Date Of Pronouncement : 04.12.2019 आदेश / O R D E R Per George Mathan: These Are Appeals Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-17, Chennai In Ita Nos.70 To 72/18-19 Dated 31.05.2019 For The Assessment Year 2013-14, 2014-15 & 2015-16 Respectively.

For Respondent: Ms. R. Anita, JCIT
Section 200ASection 234E

…आयकर अपीलीय अधिकरण, ‘डी’ न्यायपीठ, चेन्नई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘D’ BENCH: CHENNAI श्री जॉजज माथन, न्याधयक सदस्य एवं श्री श्री एस. जयरामन, लेखा सदस्य के समक्ष BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI S. JAYARAMAN, ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.2285, 2286 & 2287/Chny/2019 धनिाजरण वर्ज /Assessment Years: 2013-14, 2014-15 & 2015-16 M/s. Emgee Engineering and The Income Tax Officer Construction Pvt. Limited, TDS Ward-2(1) New Address: Vs. Aayakar Bhavan, Main Building, 2nd Floor, No.6/11, Brahadambal Street, Nungambakkam, Chennai – 600 034 TDS Circle, 121 M.G. Road, [PAN: AADCE 03…