Rashmikant Kundalia v. Union of India

54 Taxmann.com 200High Court2015#75 most cited

What is Rashmikant Kundalia v. Union of India authority for?

Section 234E, levying late fees for delayed filing of TDS statements under section 200(3), is constitutionally valid and constitutes a compensatory fee, not a punitive penalty. Before treating any person as an assessee-in-default, an opportunity of being heard must be provided.

702

judgments rely on this decision, according to BharatTax’s citation analysis of 382,409 Indian tax judgments — from 2017 to 2026.

Also referred to as

Rashmikant Kundalia v. Union of India · Section 234E constitutional validity · late fee for TDS statement · section 200(3) · nature of fee not penalty · opportunity of being heard · assessee-in-default · section 200A · section 201(1) · delayed TDS return

Also reported as

229 Taxmann 596373 ITR 268

Sections most often in play

Section 234ESection 200ASection 220(2)Section 154Section 201(1)Section 206CBSection 200(3)Section 156

Issues it is cited on

section 200a(1)section 234esection 220(2)section 200asection 200section 200(3)section 20tax deducted at sourcesection 234section 23section 154condonation of delay

Judgments citing Rashmikant Kundalia v. Union of India

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

…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 ITA Nos.117 to 120/Ind/2019 Indore School of Social Work, Indore PAN:AAATI5085M A.Ys.: 2013-14 & 2014-15(Q-2,Q-3,Q-1 & Q-2) Appellants by Shri S.N. Agrawal & Pankaj Mogra, ARs Respondent by Shri Ashish Porwal, Sr. DR ITA Nos.121 to 125/Ind/2019 Oriental University, Indore PAN:AAATO3730B A.Ys.: 2014-15 (Q-1,Q-1,Q-1,Q-3 & Q-2) Appellants by Smt. Shreya Jain, AR Respondent by Shri Ashish Porwal, Sr. DR U.P. Gujarat Freight Carrier,…

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

…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 ITA Nos.117 to 120/Ind/2019 Indore School of Social Work, Indore PAN:AAATI5085M A.Ys.: 2013-14 & 2014-15(Q-2,Q-3,Q-1 & Q-2) Appellants by Shri S.N. Agrawal & Pankaj Mogra, ARs Respondent by Shri Ashish Porwal, Sr. DR ITA Nos.121 to 125/Ind/2019 Oriental University, Indore PAN:AAATO3730B A.Ys.: 2014-15 (Q-1,Q-1,Q-1,Q-3 & Q-2) Appellants by Smt. Shreya Jain, AR Respondent by Shri Ashish Porwal, Sr. DR U.P. Gujarat Freight Carrier,…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6259/DEL/2018[2015-16]Status: DisposedITAT Delhi15 Jan 2020AY 2015-16

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6258/DEL/2018[2014-15]Status: DisposedITAT Delhi15 Jan 2020AY 2014-15

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Yamuna Khadar Shiksha Samiti, Delhi vs. ITO, TDS, Muzaffarnagar

In the result, all the Eleven appeals filed by the Assessee stands allowed

ITA 6257/DEL/2018[2013-14]Status: DisposedITAT Delhi15 Jan 2020AY 2013-14

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

For Appellant: Sh. Gautam Acharya, C.AFor Respondent: Sh. Saras Kumar, Sr. DR
Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘F’ NEW DELHI BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER AND BEFORE SHRI A.N. MISSHRA, ACCOUNTANT MEMBER I.T.A. Nos. 6257,6258,6259/Del/2018 Assessment Years: 2013-14 to 2015-16 Yamuna Khadar Shiksha Samiti, vs. INCOME TAX OFFICER, C/o Kapil Goel Adv., F-26/124 (TDS), MUZAFFARNAGAR Sector 7, Rohini, Delhi (PAN:AAAAY5044M) (ASSESSEE) (RESPONDENT) Assessee by: Sh. Gautam Acharya, C.A. Revenue by: Sh. Saras Kumar, Sr. DR. ORDER PER H.S. SIDHU, JM These 03 appeals filed by the assessee against the common order of the Ld. Commissioner of Income Tax (Appeals) dat…

Lawmen Concepts Pvt. Ltd., Mumbai vs. DCIT-CPC-TDS, Mumbai

In the result, the appeal stands allowed to the extent indicated in the order

ITA 5140/MUM/2018[2014-15]Status: DisposedITAT Mumbai10 Jan 2020AY 2014-15

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri Michael Jerald-Sr.DR
Section 200ASection 234E

…1 ITA No.5140-43/Mum/2018 Lawmen Concepts Private Limited Assessment Year-2014-15 आयकर अपीलीय अिधकरण “ऐ” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, MUMBAI माननीय "ी िवकास अव"थी, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI VIKAS AWASTHY, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.5140-5143/Mum/2018 ("नधा"रणवष" / Assessment Year: 2014-15) Lawmen Concepts Pvt. Ltd. Dy. CIT- CPC-TDS बनाम/ Flat No.2805, 28th Floor Aaykar Bhavan Relish City of Joy Sector-3 Vs. J.S.D. Road, Mulund, Mumbai-400 080. Vaishali, Ghasiabad-U.P.-201 010. "था…

Cornerview Construction & Developers Pvt. Ltd., Mumbai vs. ACIT (TDS) - CPC, Ghaziabad

In the result, appeal stands dismissed

ITA 3652/MUM/2018[2016-17]Status: DisposedITAT Mumbai30 Dec 2019AY 2016-17

Bench: Shri Saktijit Deyand Shri S. Rifaur Rahman

For Appellant: Shri Ravikant PathakFor Respondent: Shri Padmapani Bora
Section 194ISection 200(3)Section 200ASection 234E

…case. 10. The validity of the provision contained under section 234A of the Act came up for scrutiny before the Hon'ble Jurisdictional High Court in case of Rashmikant Kundalia & Anr. v/s Union of 5 Cornerview Construction & Developers Pvt. Ltd. India, [2015] 373 ITR 268 (Bom). While deciding the issue, the Hon'ble Jurisdictional High Court not only upheld the validity of section 234E of the Act, but also observed that the delay in furnishing of TDS returns/statements has a cascading effect and leads to an additional work burden upon the Department. The Hon’ble High Court held, to compensate for the additional wo…

Mohd. Nayeem Siddiqui Akash Timber Traders, Thane vs. DCIT (CPC), Ghaziabad

In the result, all the appeals of assessee are allowed

ITA 4959/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234E

…1 Assessment Year:2013-14 Mohd. Nayeem Siddiqui आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.4959/Mum/2018 (िनधा"रण वष" / Assessment Year: 2013-14) Mohd. Nayeem Siddiqui DCIT–TDS, CPC [Prop. Akash Timber Traders] Aaykar Bhavan, Sector-3, बनाम/ Near Golden Dyes Co. Vaishali, Ghaziabad Vs. Express Highway, Hardas Nagar U.P. 201 010. Thane (W)-400 602. "थायीलेखासं./जीआइआरसं./PAN/TAN…

National Laminate Corporation, Mumbai vs. CPC (TDS), Mumbai

In the result, all the appeals of assessee are allowed

ITA 4902/MUM/2018[2013-14]Status: DisposedITAT Mumbai10 Dec 2019AY 2013-14

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Ms. Kavita P. Kaushik – Ld. DR
Section 200(3)Section 200ASection 200A(1)Section 234E

…1 Assessment Year :2013-14 National Laminate Corporation आयकर अपीलीय अिधकरण “बी” "ायपीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI माननीय "ी महावीर िसंह, "ाियक सद" एवं माननीय "ी मनोज कुमार अ"वाल ,लेखा सद" के सम"। BEFORE HON’BLE SHRI MAHAVIR SINGH, JM AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ I.T.A. No.4902/Mum/2018 (िनधा"रण वष" / Assessment Year: 2013-14) National Laminate Corporation ITO-CPC (TDS) बनाम/ 209, Sangam Arcade Aaykar Bhavan Vallabh Bhai Road 3, Vaishali Gaziabad Vs. Vile Parle (W), Mumbai-400 056 Uttar Pradesh-201 010. "थायीलेखासं./जीआइआरसं./PAN/TAN AAGFN-7291-Q /…

M/S. Gmv Services, Delhi vs. ACIT (CPC- TDS), Ghaziabad

The appeal of the assessee is dismissed

ITA 2329/DEL/2017[2016-17]Status: DisposedITAT Delhi05 Dec 2019AY 2016-17

Bench: Sh. N. K. Billaiya & Ms Suchitra Kamblei.T.A. No. 2329/Del/2017 (A.Y. 2016-17) Vs. Gmv Services, Acit (Cpc – Tds) 432, 3Rd Floor, Sainik Vihar, Aayakar Bhawan, Pitam Pura, Delhi – 110 034. Sector – 3, Vaishali Pan : Becpm 1241 L Ghaziabad (Appellant) (Respondent) Appellant By --None-- Respondent By Sh. S. N. Meena, Sr. Dr

Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: ‘C’ NEW DELHI BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER AND MS SUCHITRA KAMBLE, JUDICIAL MEMBER I.T.A. No. 2329/DEL/2017 (A.Y. 2016-17) Vs. GMV Services, ACIT (CPC – TDS) 432, 3rd Floor, Sainik Vihar, Aayakar Bhawan, Pitam Pura, Delhi – 110 034. Sector – 3, Vaishali PAN : BECPM 1241 L Ghaziabad (APPELLANT) (RESPONDENT) Appellant by --None-- Respondent by Sh. S. N. Meena, Sr. DR Date of Hearing 05.12.2019 Date of Pronouncement 05.12.2019 ORDER PER SUCHITRA KAMBLE, JM This appeal is filed by the assessee against the order dated 31.01.2017 passed by CIT(A)…

Aarcity Builders P.Ltd, New Delhi vs. ACIT, CPC-TDS, Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 5989/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.5386/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2016-17 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Rajiv Jain, CAFor Respondent: Sh. Saras Kumar, Sr.DR
Section 195Section 200(3)Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “जी "यायपीठ जी जी एवं जी एवं एवं ए”, नई एवं नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G & A’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं "याियक सदःय एवं ौी ौी आर आर.के के.पांडा पांडा, लेखा सदःय के लेखा सदःय के सम" सम" सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं ौी ौी आर आर के के पांडा पांडा लेखा सदःय के लेखा सदःय के सम" सम" BEFORE MS. SUSHMA CHOWLA, JM & SH.R.K.PANDA, AM आयकर अपील सं आयकर अपील…

Aarcity Infrastructure P.Ltd, New Delhi vs. ACIT, Circle-73(1), Ghaziabad

In the result, the appeals of the assessee are allowed

ITA 5990/DEL/2017[2013-14]Status: DisposedITAT Delhi29 Nov 2019AY 2013-14

Bench: Ms. Sushma Chowla, Jm & Sh.R.K.Panda, Am आयकर अपील सं आयकर अपील सं. / Ita No.5386/Del/2017 आयकर अपील सं आयकर अपील सं िनधा"रण वष" / Assessment Year: 2016-17 िनधा"रण वष" िनधा"रण वष" िनधा"रण वष"

For Appellant: Sh. Rajiv Jain, CAFor Respondent: Sh. Saras Kumar, Sr.DR
Section 195Section 200(3)Section 200ASection 220(2)Section 234E

…आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण आयकर अपीलीय अिधकरण, "द"ली आयकर अपीलीय अिधकरण "द"ली "द"ली "यायपीठ "द"ली "यायपीठ "यायपीठ “जी "यायपीठ जी जी एवं जी एवं एवं ए”, नई एवं नई नई "द"ली नई "द"ली "द"ली म"म"म"म" "द"ली IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘G & A’, NEW DELHI सुौी सुषमा चावला सुौी सुषमा चावला, , , , "याियक सदःय एवं "याियक सदःय एवं ौी ौी आर आर.के के.पांडा पांडा, लेखा सदःय के लेखा सदःय के सम" सम" सुौी सुषमा चावला सुौी सुषमा चावला "याियक सदःय एवं "याियक सदःय एवं ौी ौी आर आर के के पांडा पांडा लेखा सदःय के लेखा सदःय के सम" सम" BEFORE MS. SUSHMA CHOWLA, JM & SH.R.K.PANDA, AM आयकर अपील सं आयकर अपील…

Deputy Inspector General Station Headquarter Bsf, Bikaner vs. JCIT (TDS), Range, Jodhpur

In the result, appeals of the assessee are dismissed

ITA 302/JODH/2019[2015-16]Status: DisposedITAT Jodhpur26 Nov 2019AY 2015-16

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Rajendra Jain, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 200Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA Nos. 302 To 305/Jodh/2019 Assessment Years: 2015-16 To 2018-19 Deputy Inspector General Vs. The JCIT (TDS), Station Headquarter BSF, Range, Jodhpur Bikaner PAN/ TAN No. JDHS03457G (Appellant) (Respondent) Assessee by : Shri Rajendra Jain, Advocate Department by: Shri Girish Mehta, JCIT DR Date of hearing : 26/11/2019 Date of Pronouncement : 26/11/2019 O R D E R PER N.K. SAINI, VICE PRESIDENT: These appeals by the Assessee are directed against the common order dated…

Municipal Board, Phalodi vs. JCIT, TDS, Jodhpur

In the result, appeal in ITA No

ITA 112/JODH/2019[2017-18 (26 Q - 4)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 106 To 108/Jodh/2019 Assessment Year: 2016-17 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E ITA No. 109 To 112/Jodh/2019 Assessment Year: 2017-18 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E (Appellant) (Respondent) Assessee by : Shri Bhawani Singh Bhati, Advocate Department by: Shri Girish Mehta, JCIT DR Date of hearing : 25/11/201…

Municipal Board, Phalodi vs. JCIT, TDS, Jodhpur

In the result, appeal in ITA No

ITA 111/JODH/2019[2017-18 (26Q - 3)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 106 To 108/Jodh/2019 Assessment Year: 2016-17 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E ITA No. 109 To 112/Jodh/2019 Assessment Year: 2017-18 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E (Appellant) (Respondent) Assessee by : Shri Bhawani Singh Bhati, Advocate Department by: Shri Girish Mehta, JCIT DR Date of hearing : 25/11/201…

Municipal Board, Phalodi vs. JCIT, TDS, Jodhpur

In the result, appeal in ITA No

ITA 110/JODH/2019[2017-18 (26 Q-2)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 106 To 108/Jodh/2019 Assessment Year: 2016-17 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E ITA No. 109 To 112/Jodh/2019 Assessment Year: 2017-18 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E (Appellant) (Respondent) Assessee by : Shri Bhawani Singh Bhati, Advocate Department by: Shri Girish Mehta, JCIT DR Date of hearing : 25/11/201…

Municipal Board, Phalodi vs. JCIT, TDS, Jodhpur

In the result, appeal in ITA No

ITA 109/JODH/2019[2017-18 (26 Q- 1)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 106 To 108/Jodh/2019 Assessment Year: 2016-17 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E ITA No. 109 To 112/Jodh/2019 Assessment Year: 2017-18 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E (Appellant) (Respondent) Assessee by : Shri Bhawani Singh Bhati, Advocate Department by: Shri Girish Mehta, JCIT DR Date of hearing : 25/11/201…

Municipal Board, Phalodi vs. JCIT, TDS, Jodhpur

In the result, appeal in ITA No

ITA 107/JODH/2019[2016-17 (26 Q-2)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 106 To 108/Jodh/2019 Assessment Year: 2016-17 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E ITA No. 109 To 112/Jodh/2019 Assessment Year: 2017-18 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E (Appellant) (Respondent) Assessee by : Shri Bhawani Singh Bhati, Advocate Department by: Shri Girish Mehta, JCIT DR Date of hearing : 25/11/201…

Municipal Board, Phalodi vs. JCIT-TDS, Jodhpur

In the result, appeal in ITA No

ITA 106/JODH/2019[2016-17 (26Q-1)]Status: DisposedITAT Jodhpur25 Nov 2019

Bench: Shri N.K. Saini & Shri Sandeep Gosain

For Appellant: Shri Bhawani Singh Bhati, AdvocateFor Respondent: Shri Girish Mehta, JCIT DR
Section 139Section 139(9)Section 154Section 200ASection 201(1)Section 201(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DIVISION BENCH, JODHPUR BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SANDEEP GOSAIN, JUDICIAL MEMBER ITA No. 106 To 108/Jodh/2019 Assessment Year: 2016-17 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E ITA No. 109 To 112/Jodh/2019 Assessment Year: 2017-18 Municipal Board Phalodi Vs. JCIT (TDS) Jodhpur Jodhpur Executive Officer PAN No. AAALN1437A TAN No. JDHM06080E (Appellant) (Respondent) Assessee by : Shri Bhawani Singh Bhati, Advocate Department by: Shri Girish Mehta, JCIT DR Date of hearing : 25/11/201…

M/S. Pithampur Poly Products Ltd., Indore vs. The (TDS)-1, Indore

In the result, all the 5 appeals at the instance of assessees are allowed

ITA 714/IND/2018[13-14 Q-1]Status: DisposedITAT Indore13 Nov 2019

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2014-15 Sindh Punjab Mercantile Credit Ito(Tds)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.Aabas5085R

Section 200Section 200ASection 206CSection 234E

…ITA Nos.574&711 TO 714/Ind/2018] [Sindh Punjab Mercantile Credit Sahkarita Ltd., Indore and M/s. Pithampur Poly Product Ltd., Indore आयकर अपील"य अ"धकरण, इ"दौर "यायपीठ, इ"दौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER AND SHRI MANISH BORAD, ACCOUNTANT MEMBER Assessment Year: 2014-15 Sindh Punjab Mercantile Credit ITO(TDS)-2 Sahkarita Ltd. Indore बनाम/ Akal Bhawan, Opportunity. Vs. Shreeram Tol Kanta, 191, Transport Nagar, Indore (Appellant) (Revenue ) P.A. No.AABAS5085R ITA No.711 to 714/Ind/2018 Assessment Years: 2013-14(Q-2), 2013-14(Q-3), 2013-14 (Q-4)&2014…