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 367,154 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

Elma Pharmaceuticals Private Ltd, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 206/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

For Appellant: Smt. Preetha Shenoy, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member and Shri Soundararajan K., Judicial Member (Through virtual hearing) ITA Nos. 204 to 210/Coch/2023 (Assessment Years:2013-14& 2014-15) Elma Pharmaceuticals P. Ltd. The Income Tax Officer (TDS) Laloor Road, El Thuruth Aayakar Bhavan vs. Thrissur 680611 Sakthan Thampuran Nagar PAN – AABCE6221B Thrissur 680001 (Appellant) (Respondent) Assessee by: Smt. Preetha Shenoy, CA Revenue by: Shri Ilaiyaraja K.S., Sr. DR Date of hearing: 01.07.2024 Date of pronouncement: 05.07.2024 O R D E R Per: Soundararajan K., J.M. T…

Elma Pharmaceuticals Private Ltd, Thrissur vs. The ITO(TDS), Thrissur

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

ITA 205/COCH/2023[2014-15]Status: DisposedITAT Cochin05 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Soundararajan K.(Through Virtual Hearing)

For Appellant: Smt. Preetha Shenoy, CAFor Respondent: Shri Ilaiyaraja K.S., Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Chandra Poojari, Accountant Member and Shri Soundararajan K., Judicial Member (Through virtual hearing) ITA Nos. 204 to 210/Coch/2023 (Assessment Years:2013-14& 2014-15) Elma Pharmaceuticals P. Ltd. The Income Tax Officer (TDS) Laloor Road, El Thuruth Aayakar Bhavan vs. Thrissur 680611 Sakthan Thampuran Nagar PAN – AABCE6221B Thrissur 680001 (Appellant) (Respondent) Assessee by: Smt. Preetha Shenoy, CA Revenue by: Shri Ilaiyaraja K.S., Sr. DR Date of hearing: 01.07.2024 Date of pronouncement: 05.07.2024 O R D E R Per: Soundararajan K., J.M. T…

Priyadarshini Kanya Vidyalaya, Ghughus vs. ITO, TDS WD.-52, Chandrapur

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

ITA 50/NAG/2024[2014-15]Status: DisposedITAT Nagpur26 Jun 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Shri Mohammed A. LakkadshaFor Respondent: Shri Rajat Singhai
Section 200(3)Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.50/Nag./2024 (Assessment Year : 2014–15) Priyadarshini Kanya Vidyalaya Ghughus Ghughus, Chandrapur 442 505 ……………. Appellant PAN – NGPP01116D v/s Income Tax Officer ……………. Respondent Ward–52(3), Chandrapur Assessee by : Shri Mohammed A. Lakkadsha Revenue by : Shri Rajat Singhai Date of Hearing – 26/06/2024 Date of Order – 26/06/2024 O R D E R PER V. DURGA RAO, J.M. The present appeal has been filed by the assessee challenging the impugned order dated 29/11/2023, pass…

Dr Khanade Hospital, Pune vs. Pune.ITO 1, Pune

In the result, appeal of the assessee is allowed

ITA 457/PUN/2024[2013-14 Q 4]Status: DisposedITAT Pune12 Jun 2024

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.457/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q4) Dr.Khande Hospital, V The Pune Ito-1, 732, A Leela Chambers, Pune- S Pune. Satara Road, Bibvewadi, Pune – 411037. Pan: Aadfd9569Q Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement 12/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)[Nfac] Dated 29.02.2024 For The A.Y.2013-14(Q4). The Assessee Has Raised Following Grounds Of Appeal : “1. The Tds Return Was Filed On 26-Sep-2013 & The Intimation Under Sec 200 A Was Passed On 16-Oct-2016 . An Intimation Under Section 200A Raising The Demand Or Directing A Refund To The Tax Deductor Could Be Passed Within One Year. So The Intimation U/S 200 A Is Time Barred.

Section 200Section 200ASection 234Section 234E

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.457/PUN/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q4) Dr.Khande Hospital, V The Pune ITO-1, 732, A Leela Chambers, Pune- s Pune. Satara Road, Bibvewadi, Pune – 411037. PAN: AADFD9569Q Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Arvind Desai – DR Date of hearing 11/06/2024 Date of pronouncement 12/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the a…

Dr Khanade Hospital, Pune vs. Pune.ITO 1, Pune

In the result, appeal of the assessee is allowed

ITA 452/PUN/2024[2013-14]Status: DisposedITAT Pune12 Jun 2024AY 2013-14

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.452/Pun/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q3) Dr.Khande Hospital, V The Pune Ito-1, 732, A Leela Chambers, Pune- S Pune. Satara Road, Bibvewadi, Pune – 411037. Pan: Aadfd9569Q Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Shri Arvind Desai – Dr Date Of Hearing 11/06/2024 Date Of Pronouncement 12/06/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income-Tax(Appeals)[Nfac] Dated 29.02.2024 For The A.Y.2013-14(Q3.) The Assessee Has Raised Following Grounds Of Appeal : “1. As The Tds Return Was Filed On 06-Mar-2013 & The Fy Is 2012/13, The Provisions Of Section 234E Were Not Applicable To The Said Tds Return. The Provisions Of Sec 234E Cannot Be Applied For A Period Before 1 June 2015. Ita No.452/Pun/2024 For A.Y.2013-14(Q3) Dr.Khanade Hospital [A]

Section 200ASection 234E

…।आयकर अपीलीय अिधकरण ”ए” "ायपीठ पुणेम"। IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “A” :: PUNE BEFORE SHRI S.S.GODARA, JUDICIAL MEMBER AND DR. DIPAK P. RIPOTE, ACCOUNTANT MEMBER आयकर अपील सं. / ITA No.452/PUN/2024 िनधा"रण वष" / Assessment Year : 2013-14(Q3) Dr.Khande Hospital, V The Pune ITO-1, 732, A Leela Chambers, Pune- s Pune. Satara Road, Bibvewadi, Pune – 411037. PAN: AADFD9569Q Appellant / Assessee Respondent / Revenue Assessee by None Revenue by Shri Arvind Desai – DR Date of hearing 11/06/2024 Date of pronouncement 12/06/2024 आदेश/ ORDER PER DR. DIPAK P. RIPOTE, AM: This is an appeal filed by the a…

Sanjay Gandhi Smruti Vidya Mandir, Hinganghat, Wardha vs. ITO TDS WD 52(1), Nagpur

In the result, assessee’s appeal is allowed

ITA 149/NAG/2024[2013-14]Status: DisposedITAT Nagpur15 May 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

For Appellant: Ms. Alfiya RozieFor Respondent: Shri Abhay Y. Marathe
Section 1Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT, MEMBER ITA no.149/Nag./2024 (Assessment Year : 2013-14) Sanjay Gandhi Smruti Vidya Mandir Hinganghat, Wardha 442 301 ……………. Appellant PAN – NGPS05056C v/s Central Processing Centre (TDS) ……………. Respondent Ghaziabad Assessee by : Ms. Alfiya Rozie Revenue by : Shri Abhay Y. Marathe Date of Hearing – 15/05/2024 Date of Order – 15/05/2024 O R D E R PER K.M. ROY, A.M. The instant appeal has been filed by the assessee challenging the impugned order dated 30/03/2022, passed by the learn…

Bank of India, Panchgaon, Nagpur vs. Assistant Commissioner of Income Tax, Ghaziabad

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

ITA 95/NAG/2023[2014-15]Status: DisposedITAT Nagpur01 May 2024AY 2014-15

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri Pratik Sadrani a/wFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT MEMBER ITA no.93/Nag./2023 (Assessment Year : 2013-14) Bank of India, Umred Branch C/o Nagpur Zonal Office ……………. Appellant 3rd Floor, CSD Department, Kingsways Nagpur 440 001 PAN – AAACB0472C v/s Income Tax Officer (TDS) ……………. Respondent Central Processing Centre, Ghaziabad ITA no.94/Nag./2023 (Assessment Year : 2013-14) Bank of India, Armori Branch C/o Nagpur Zonal Office ……………. Appellant 3rd Floor, CSD Department, Kingsways Nagpur 440 001 PAN – AAACB0472C v/s Income Tax Officer (…

Bank of India, Armori, Nagpur vs. Assistant Commissioner of Income Tax, Ghaziabad

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

ITA 94/NAG/2023[2013-14]Status: DisposedITAT Nagpur01 May 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri Pratik Sadrani a/wFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT MEMBER ITA no.93/Nag./2023 (Assessment Year : 2013-14) Bank of India, Umred Branch C/o Nagpur Zonal Office ……………. Appellant 3rd Floor, CSD Department, Kingsways Nagpur 440 001 PAN – AAACB0472C v/s Income Tax Officer (TDS) ……………. Respondent Central Processing Centre, Ghaziabad ITA no.94/Nag./2023 (Assessment Year : 2013-14) Bank of India, Armori Branch C/o Nagpur Zonal Office ……………. Appellant 3rd Floor, CSD Department, Kingsways Nagpur 440 001 PAN – AAACB0472C v/s Income Tax Officer (…

Bank of India, Umred vs. Assistant Commissioner of Income Tax, CPC.TDS, Ghaziabad

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

ITA 93/NAG/2023[2013-14]Status: DisposedITAT Nagpur01 May 2024AY 2013-14

Bench: Shri V. Durga Rao & Shri K.M. Roy

For Appellant: Shri Pratik Sadrani a/wFor Respondent: Shri Abhay Y. Marathe
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL NAGPUR BENCH, NAGPUR BEFORE SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI K.M. ROY, ACCOUNTANT MEMBER ITA no.93/Nag./2023 (Assessment Year : 2013-14) Bank of India, Umred Branch C/o Nagpur Zonal Office ……………. Appellant 3rd Floor, CSD Department, Kingsways Nagpur 440 001 PAN – AAACB0472C v/s Income Tax Officer (TDS) ……………. Respondent Central Processing Centre, Ghaziabad ITA no.94/Nag./2023 (Assessment Year : 2013-14) Bank of India, Armori Branch C/o Nagpur Zonal Office ……………. Appellant 3rd Floor, CSD Department, Kingsways Nagpur 440 001 PAN – AAACB0472C v/s Income Tax Officer (…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 994/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 993/COCH/2022[2019-20]Status: DisposedITAT Cochin15 Apr 2024AY 2019-20

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 992/COCH/2022[2018-19]Status: DisposedITAT Cochin15 Apr 2024AY 2018-19

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 991/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 990/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 989/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 988/COCH/2022[2017-18]Status: DisposedITAT Cochin15 Apr 2024AY 2017-18

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 987/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 986/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 985/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…

Commissioner for Govt Examinations, Poojappura vs. DCIT Circle 1(2), Trivandrum

In the result, the assessee’s appeals are dismissed

ITA 984/COCH/2022[2016-17]Status: DisposedITAT Cochin15 Apr 2024AY 2016-17

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: ----- None -----For Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 192Section 200Section 206CSection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL COCHIN BENCH, COCHIN Before Shri Sanjay Arora, Accountant Member and Shri Manomohan Das, Judicial Member ITA Nos. 984 to 994/Coch/2022 (Assessment Years: 2016-17 to 2019-20) Commissioner for Govt. Dy. CIT, Circle - 1(2) Examinations Thiruvananthapuram Pareeksha Bhavan, Poojappura Vs. Thiruvananthapuram 695012 [PAN:AAAGO0931P] (Appellant) (Respondent) Appellant by: ----- None ----- Respondent by: Smt. J.M. Jamuna Devi, Sr. D.R. Date of Hearing: 24.01.2024 Date of Pronouncement: 15.04.2024 O R D E R Per: Sanjay Arora, AM This is a set of 11 Appeals by the Assessee directed aga…