Krishak Bharati Cooperative Ld v. DCIT

23 Taxmann.com 265High Court2012#677 most cited

What is Krishak Bharati Cooperative Ld v. DCIT authority for?

The rule of consistency does not override the correct application of law and should not be applied if it leads to an anomalous outcome.

147

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2015 to 2025.

Also referred to as

Krishak Bharati Cooperative Ld v. DCIT · rule of consistency · Section 143(3) · Section 200A · consistency not anomaly · Delhi High Court · 23 Taxmann.com 265 · assessment procedure · interest

Sections most often in play

Section 200(3)Section 200ASection 220(2)Section 234ESection 271HSection 154Section 194IASection 1961: Section 143(3)

Issues it is cited on

rule of consistencycompanyindiainterest

Judgments citing Krishak Bharati Cooperative Ld v. DCIT

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7471/DEL/2019[2013-14 (26Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7470/DEL/2019[2013-14 (24Q, Q4)]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7469/DEL/2019[2013-14 (24Q, Q3)]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Cg Mantra Digital Media Pvt Ltd, New Delhi vs. ACIT - CPC-TDS, Ghaziabad

In the result, all appeals of the assessee are allowed

ITA 7468/DEL/2019[2013-14 (24Q, Q2)]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Sl.No. ITA Nos. Appellant Respondent Assessment Form Quarter Years 1. 7468/Del/2019 M/s. CG Mantra The ACIT, 2013-14 24Q Q-2 Digital Media CPC-TDS, Pvt.ltd., Ghaziabad. H-31, FF, Green Park Main Market, South West Delhi, New Delhi-110016. PAN- AADCC6335N 2. 7469/Del/2019 -Do- -Do- 2013-14 24Q Q-3 7470/Del/2019 -Do- -Do- 2013-14 24Q Q-4 3. 4. 7471/Del/2019 -Do…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6760/DEL/2019[26Q/Quarter-2/2015-16]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6759/DEL/2019[26Q/Quarter-1/2015-16]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6758/DEL/2019[27Q/Quarter-3/2014-15]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6757/DEL/2019[27Q/Quarter-2/2014-15]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6756/DEL/2019[26Q/Quarter-4/2014-15]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6755/DEL/2019[26Q/Quarter-3/2014-15]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6754/DEL/2019[2014-15,26Q, Qtr-2]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6753/DEL/2019[2014-15, 26Q,Qtr-1]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6752/DEL/2019[2014-15,24Q.Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6751/DEL/2019[2013-14, 27Q, Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6750/DEL/2019[2013-14,27Q, Qtr-2]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6749/DEL/2019[2013-14, 26Q, Qtr-4]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6748/DEL/2019[2013-14, 26Q, Qtr-3]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Innovative Technology Solutions, Gurgaon vs. ITO, Ward (TDS), Ghaziabad

In the result, all appeals of different assesses are allowed

ITA 6747/DEL/2019[26Q/Quarter-2/2013-14]Status: DisposedITAT Delhi31 Aug 2020

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

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

…आयकर अपीलीय अिधकरण, िद"ी "ायपीठ “ए”, नई िद"ी म" IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI सु"ी सुषमा चावला, उपा"" एवं डॉ. बी आर आर कुमार, लेखा सद' के सम" BEFORE MS. SUSHMA CHOWLA, VP & DR. B.R.R. KUMAR, AM [THROUGH VIDEO CONFERENCING] Date of hearing -26/08/2020 1 6747/Del/2019 Innovative ITO, Ward TDS, 2013-14 26Q Q-2 Technology Ghaziabad Solution, H. No.- 651, 1st Floor, Sec- 10A, Nr Meenakshi Public School, Gurgaon PAN-AACF19005M 2 6748/Del/2019 -Do- -Do- 2013-14 26Q Q-3 3 6749/Del/2019 -Do- -Do- 2013-14 26Q Q-4 4 6750/Del/2019 -Do- -Do- 2013-14 27Q Q-2 5 6751/Del/2019 -Do- -Do- 2013-1…

Brahmaputra Property Management Services Private Limited, New Delhi vs. TDS, CPC, Ghaziabad

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

ITA 6718/DEL/2019[2013-14,26Q]Status: DisposedITAT Delhi31 Aug 2020

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.6706 to 6708/Del/2019 Assessment Year: 2013-14 to 2015-16 Supreme Brahmaputra (JV) Vs. TDS CPC, Ghaziabad A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA No. 6709 to 6711 /Del/2019 Assessment Year : 2013-14 to 2015-16 M/s. Draipl Brahmaputra Vs. TDS-CPC Ghaziabad Infrastructure Limited, A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA Nos.6706 to 6720/Del/2019 ITA No. 6712 to 6714 /Del/2019 Assessment Year : 2013-14 to 20…

Draipl-Brahmaputra Infrastructure Limited (Jv), New Delhi vs. TDS, CPC, Ghaziabad

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

ITA 6709/DEL/2019[2013-14, 26Q]Status: DisposedITAT Delhi31 Aug 2020

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.6706 to 6708/Del/2019 Assessment Year: 2013-14 to 2015-16 Supreme Brahmaputra (JV) Vs. TDS CPC, Ghaziabad A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA No. 6709 to 6711 /Del/2019 Assessment Year : 2013-14 to 2015-16 M/s. Draipl Brahmaputra Vs. TDS-CPC Ghaziabad Infrastructure Limited, A-7, Mahipalpur, Brahmaputra House, New Delhi-110037 Delhi ITA Nos.6706 to 6720/Del/2019 ITA No. 6712 to 6714 /Del/2019 Assessment Year : 2013-14 to 20…