Olari Little Flower Kuries (P.) Ltd. v. UOI

440 ITR 26High Court2022#98 most cited

What is Olari Little Flower Kuries (P.) Ltd. v. UOI authority for?

The fee under Section 234E of the Income-tax Act cannot be levied for defaults in filing TDS statements committed prior to June 1, 2015, as the provision for its levy became effective only from that date.

614

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2022 to 2026.

Also referred to as

Olari Little Flower Kuries (P.) Ltd. · Section 234E · fee for late filing of TDS statements · applicability prior to June 1 · 2015 · retrospective effect of Section 234E · non-imposition of fee · defaults before 01.06.2015 · TDS fee commencement date · Section 200A · Kerala High Court

Also reported as

134 Taxmann.com 111

Sections most often in play

Section 200ASection 234ESection 250Section 154Section 220(2)Section 206CBSection 200A(1)(c)Section 234A

Issues it is cited on

section 234e(1)section 200a(1)(c)section 200a(1)section 234esection 200asection 200section 200(3)section 254(2)section 220(2)tax deducted at sourcesection 20section 234

Judgments citing Olari Little Flower Kuries (P.) Ltd. v. UOI

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

…case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (ii) The Hon’ble Kerala High Court judgment in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in 440 ITR 26 (Ker.) (iii) The order of the Cochin Bench of the Tribunal in the case of The Head Mistress, A.V.High School, Ponnani v. The ACIT [ITA Nos.236-242/Coch/2017 dated 05 July 2018] (iv) The order of Cochin Bench of the Tribunal in the case of Little Servants of Divine Providence, Pathanamthitta v. The ITO (TDS), Alappuzha [ITA No.258/Coch/2016 dated 0…

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

…case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (ii) The Hon’ble Kerala High Court judgment in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in 440 ITR 26 (Ker.) (iii) The order of the Cochin Bench of the Tribunal in the case of The Head Mistress, A.V.High School, Ponnani v. The ACIT [ITA Nos.236-242/Coch/2017 dated 05 July 2018] (iv) The order of Cochin Bench of the Tribunal in the case of Little Servants of Divine Providence, Pathanamthitta v. The ITO (TDS), Alappuzha [ITA No.258/Coch/2016 dated 0…

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

…case of M/s.Sarala Memorial Hospital v. Union of India & The Income Tax Officer (TDS) [WP(C) No.37775 of 2018 of 18th December, 2018] (ii) The Hon’ble Kerala High Court judgment in the case of Olari Little Flower Kuries (P.) Ltd. v. Union of India reported in 440 ITR 26 (Ker.) (iii) The order of the Cochin Bench of the Tribunal in the case of The Head Mistress, A.V.High School, Ponnani v. The ACIT [ITA Nos.236-242/Coch/2017 dated 05 July 2018] (iv) The order of Cochin Bench of the Tribunal in the case of Little Servants of Divine Providence, Pathanamthitta v. The ITO (TDS), Alappuzha [ITA No.258/Coch/2016 dated 0…

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…

Shri Sanjay Gopal Pandit, Mumbai vs. NFAC, Delhi

In the result, appeals by the assessee are allowed for statistical purpose

ITA 1902/MUM/2021[2014-15]Status: DisposedITAT Mumbai26 Apr 2022AY 2014-15

Bench: Shrio.P. Kant & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Tejinder Pal Singh Anand
Section 200ASection 200A(1)Section 234ESection 249(2)Section 250

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRIO.P. KANT, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.1902/Mum./2021 (Assessment Year : 2014–15) ITA No.1903/Mum./2021 (Assessment Year : 2015–16) ITA No.1904/Mum./2021 (Assessment Year : 2016–17) Shri Sanjay Gopal Pandit 8/A, Amar Ashirwad CHS Agashi Road, DMB Estate ……………. Appellant Behind Woodland Cinema Virar (West), Mumbai 401 303 PAN – PNEPO8160F v/s National Faceless Appeal Centre, Delhi ……………. Respondent Assessee by : None Revenue by :Shri Tejinder Pal Singh Anand Date of Hearing – 12.04.2022 Date of Orde…

G. B. Builders, Ahmedabad vs. ACIT-CPC(TDS), Ghaziabad

In the result, appeal of the assessee is allowed

ITA 626/AHD/2018[2015-16]Status: DisposedITAT Ahmedabad25 Apr 2022AY 2015-16

Bench: Due Date On 24-11-2014, But Inadvertently Committed An Error Therein Of Depositing This Tds Using Pan Of The Seller Instead Of Pan Of The Appellant (As The Buyer)

For Appellant: Shri Hirak Shah, A.RFor Respondent: Shri R.R. Makwana, Sr. D.R
Section 194Section 194ISection 200Section 200ASection 234E

…THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “SMC” BENCH (Conducted Through Virtual Court) Before: Shri Waseem Ahmed, Accountant Member And Shri Siddhartha Nautiyal, Judicial Member Assessment Year 2015-16 G.B. Builders, ACIT-CPC(TDS), C-2, Jethabhai Park, Ghaziabad Narayannagar Road, Vs (Respondent) Paldi, Ahmedabad-380007 PAN: AAJFG0617N (Appellant) Assessee by: Shri Hirak Shah, A.R. Revenue by: Shri R.R. Makwana, Sr. D.R. Date of hearing : 31-03-2022 Date of pronouncement : 25-04-2022 आदेश/ORDER PER : SIDDHARTHA NAUTIYAL, JUDICIAL MEMBER:- This is an appeal filed by the assessee against the order o…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3504/CHNY/2019[2015-16]Status: DisposedITAT Chennai22 Apr 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3503/CHNY/2019[2015-16]Status: DisposedITAT Chennai22 Apr 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3502/CHNY/2019[2015-16]Status: DisposedITAT Chennai22 Apr 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3501/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Apr 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3500/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Apr 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3499/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Apr 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3498/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Apr 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3497/CHNY/2019[2014-15]Status: DisposedITAT Chennai22 Apr 2022AY 2014-15

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3496/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Apr 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Sss Constructions, Chennai vs. ACIT CPC, Chennai

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

ITA 3495/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Apr 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपीलसं./I.T.A.Nos.3495 To 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 To 2015-16) M/S. Sss Constructions Vs The Assistant Commissioner Of 678, T.H.Road, . Income Tax, New Washermanpet, Cpc-Tds , Chennai-600 081. Ghaziabad. Pan: Abnfs 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. G. Johnson, Addl.CITFor Respondent: 12.04.2022
Section 200ASection 220(2)Section 234E

…आयकर अपील"य अ"धकरण, ‘डी’ "यायपीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘D’ BENCH, CHENNAI "ी वी.दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ, लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं./I.T.A.Nos.3495 to 3504/Chny/2019 ("नधा"रणवष" / Assessment Years: 2013-14 to 2015-16) M/s. SSS Constructions vs The Assistant Commissioner of 678, T.H.Road, . Income Tax, New Washermanpet, CPC-TDS , Chennai-600 081. Ghaziabad. PAN: ABNFS 8664G (अपीलाथ"/Appellant) (""यथ"/Respondent) : None अपीलाथ" क" ओरसे/ Appellant by : Mr. G. Johnson, Addl.CIT ""यथ"क" ओर…

Govershan Venture Pvt Ltd., Mumbai vs. ACIT CPC TDS, Ghaziabad

In the result, appeals by the assessee are allowed in terms of our aforesaid findings

ITA 181/MUM/2020[2015-16]Status: DisposedITAT Mumbai13 Apr 2022AY 2015-16

Bench: Shri Prashant Maharishi & Shri Sandeep Singh Karhail

For Appellant: NoneFor Respondent: Shri Hoshang B. Irani
Section 200Section 200(3)Section 200ASection 200A(1)Section 206C(3)Section 234ESection 271H

…IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI PRASHANT MAHARISHI, ACCOUNTANT MEMBER AND SHRI SANDEEP SINGH KARHAIL, JUDICIAL MEMBER ITA No.181/Mum./2020 (Assessment Year : 2015–16) ITA No.182/Mum./2020 (Assessment Year : 2016–17) Govershan Venture Pvt. Ltd. Shop no.19/Am Sai Classic CHS 90 Feet Road, Opp. Sabnis Hospital ……………. Appellant Mulund (East), Mumbai 400 081 PAN – AALCS3976P v/s Asstt. Commissioner of Income Tax Centralized Processing Centre – TDS ……………. Respondent Ghaziabad Assessee by : None Revenue by : Shri Hoshang B. Irani Date of Hearing – 03.03.2022 Date of Order – 13/04…

Huzefa Mushtaq Qaiser, Mumbai vs. DCIT Centrallised Processing Cell (TDS) Ghaziabad/ Mumbai, Mumbai

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

ITA 1581/MUM/2021[2014-15]Status: DisposedITAT Mumbai10 Mar 2022AY 2014-15

Bench: Shri Pavan Kumar Gadale & Shri Gagan Goyal

For Appellant: Shri Himanshu Gandhi.ARFor Respondent: Shri TejinderPal Singh Anand.DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL “H” BENCH, MUMBAI BEFORE SHRI PAVAN KUMAR GADALE, JUDICIAL MEMBER & SHRI GAGAN GOYAL, ACCOUNTANT MEMBER ITA No. 1581, 1584, 1585 & 1586/Mum/2021 (A.Y: 2014-15) & ITA No. 1582 & 1583/Mum/2021 (A.Y: 2013-14) Hazefa Mushtaq Quiser Vs. DCIT, Flat No. C-208, Centralised Processing Panchtantra-II, CHSL, Cell (TDS) Panchmarg, Off Yari Gaziabad/Mumbai. Road, Versova, Andheri, West, Mumbai – 400061. "थायी लेखा सं./जीआइआर सं./PAN/GIR No. : AABPQ5178J Appellant .. Respondent Assessee by: Shri Himanshu Gandhi.AR Revenue by : Shri TejinderPal Singh Anand.DR Date of Hearing 02.03.20…

M F Textiles P Ltd, Chennai vs. ACIT, (CPC), TDS, Ghaziabad

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

ITA 579/CHNY/2021[2015-16]Status: DisposedITAT Chennai28 Feb 2022AY 2015-16

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं/. Ita Nos.578 & 579/Chny/2021 ("नधा"रणवष" / Assessment Years: 2013-14 & 2015-16 M/S. M.F. Textiles Pvt. Ltd., Vs Assistant Commissioner Of F41-A, Anna Nagar East, Income Tax, Chennai-600102. Central Processing Cell –Tds, Ghaziabad Pan: Aaacm 2582Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपील"य अ"धकरण, ‘ए’ "याय पीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ , लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं/. ITA Nos.578 & 579/Chny/2021 ("नधा"रणवष" / Assessment Years: 2013-14 & 2015-16 M/s. M.F. Textiles Pvt. Ltd., Vs Assistant Commissioner of F41-A, Anna Nagar East, Income Tax, Chennai-600102. Central Processing Cell –TDS, Ghaziabad PAN: AAACM 2582Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. I.Dinesh, Advocate अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.…

M F Textiles P Ltd, Chennai vs. ACIT(CPC), TDS, Ghaziabad

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

ITA 578/CHNY/2021[2013-14]Status: DisposedITAT Chennai28 Feb 2022AY 2013-14

Bench: Shri V. Durga Rao & Shri G. Manjunathaआयकर अपील सं/. Ita Nos.578 & 579/Chny/2021 ("नधा"रणवष" / Assessment Years: 2013-14 & 2015-16 M/S. M.F. Textiles Pvt. Ltd., Vs Assistant Commissioner Of F41-A, Anna Nagar East, Income Tax, Chennai-600102. Central Processing Cell –Tds, Ghaziabad Pan: Aaacm 2582Q (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Mr. AR.V.Sreenivasan
Section 200ASection 234E

…आयकर अपील"य अ"धकरण, ‘ए’ "याय पीठ, चे"नई IN THE INCOME TAX APPELLATE TRIBUNAL , ‘A’ BENCH, CHENNAI "ी वी. दुगा" राव, "या"यक सद"य एवं "ी जी. मंजुनाथ , लेखा सद"य के सम% BEFORE SHRI V. DURGA RAO , JUDICIAL MEMBER AND SHRI G. MANJUNATHA, ACCOUNTANT MEMBER आयकर अपील सं/. ITA Nos.578 & 579/Chny/2021 ("नधा"रणवष" / Assessment Years: 2013-14 & 2015-16 M/s. M.F. Textiles Pvt. Ltd., Vs Assistant Commissioner of F41-A, Anna Nagar East, Income Tax, Chennai-600102. Central Processing Cell –TDS, Ghaziabad PAN: AAACM 2582Q (अपीलाथ"/Appellant) (""यथ"/Respondent) : Mr. I.Dinesh, Advocate अपीलाथ" क" ओरसे/ Appellant by : Mr. AR.V.…