Sibia Healthcare (P) Limited v. Deputy Commissioner of Income Tax

61 Taxmann.com 70Reported decision2015#4436 most cited

What is Sibia Healthcare (P) Limited v. Deputy Commissioner of Income Tax authority for?

The levy of fees under Section 234E of the Income Tax Act, 1961, is beyond the scope of permissible adjustments contemplated under Section 200A. Consequently, an intimation raising such a demand is appealable, and the CIT(A) should examine the legality of the adjustment.

27

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2022.

Also referred to as

Sibia Healthcare · Section 234E · Section 200A · Section 246A · levy of fees · adjustment · permissible adjustments · intimation · appealable order

Judgments citing Sibia Healthcare (P) Limited v. Deputy Commissioner of Income Tax

LUXURY LIFESTYLE TRADING INDIA PVT. LTD,MUMBAI vs. DCIT CPC.-CELL -TDS, MUMBAI

ITA 1991/MUM/2021[2014-15]Status: DisposedITAT Mumbai05 Aug 2022AY 2014-15
For Appellant: Shri Mukesh B. AdvaniFor Respondent: Shri Mehul Jain
Section 1Section 154Section 200ASection 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL "A" BENCH, MUMBAI SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY, JUDICIAL MEMBER ITA Nos. 1991 to 1994/MUM/2021 (Assessment Year: 2014-15) & ITA Nos. 1995 to 1998/MUM/2021 (Assessment Year: 2015-16) Luxury Lifestyle Trading India Private Limited, 202, Neelkanth Building, 98, Marine Drive, Marine Lines, Mumbai - 400002 ……………. Appellant [PAN: AACCL3569N] Vs Deputy Commissioner of Income Tax, Central Processing Cell- TDS, TDS CPC, Aaykar Bhawan, Sector – 3, Vaishali, Ghaziabad, U.P - 201010 …………….. Respondent Appearances For the Appellant/ Assessee : Shri Mukes…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 228/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 227/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 226/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 225/ALLD/2018[2015-16]Status: DisposedITAT Allahabad02 Dec 2020AY 2015-16

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 224/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 223/ALLD/2018[2014-15]Status: DisposedITAT Allahabad02 Dec 2020AY 2014-15

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 222/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 221/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 220/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 219/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX,CPC (TDS) , ALLAHABAD

In the result, the Appeal No

ITA 218/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

ELCHICO HOTELS & RESTAURANTS PRIVATE LIMITED,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CPC(TDS), ALLAHABAD

In the result, the Appeal No

ITA 217/ALLD/2018[2013-14]Status: DisposedITAT Allahabad02 Dec 2020AY 2013-14

Bench: Shri Vijay Pal Rao

For Appellant: Shri Tanu Singhal, CAFor Respondent: Shri A. K. Singh,Sr. DR
Section 200ASection 200A(1)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL, ALLAHABAD BENCH, ALLAHABAD (THROUGH VIRTUAL COURT) BEFORE SHRI VIJAY PAL RAO, JUDICIAL MEMBER ITA Nos.217 to 222/ALLD/2018 Assessment Year: 2013-14 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.223 to 224/ALLD/2018 Assessment Year: 2014-15 Elchico Hotels & Restaurants v. DCIT, CPC(TDS), Allahabad Private Limited 26/28, M. G. Marg., Civil Lines, Allahabad – 211001. PAN:AAACE4923H (Appellant) (Respondent) & ITA Nos.225 to 228/ALLD/2018 Asse…

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

…g case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com 252 (Kar HC) iii. Sibia Healthcare Pvt. Ltd. Vs. DCIT (61 Taxmann.com 70) (ITAT Amritsar) iv. Smt. G. Indhirani Vs. DCIT (60 taxmann.com 312) (ITAT Chennai) v. Gajanan construction Vs. DCIT (ITAT) Pune. vi. Maharashtra Cricket Association Vs. DCIT (ITAT Pune) 7. The Ld. CIT(A) however confirmed the action of the Assessing Officer by observing that the TDS statements were filed and processed after 01/06/2015,…

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

…g case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com 252 (Kar HC) iii. Sibia Healthcare Pvt. Ltd. Vs. DCIT (61 Taxmann.com 70) (ITAT Amritsar) iv. Smt. G. Indhirani Vs. DCIT (60 taxmann.com 312) (ITAT Chennai) v. Gajanan construction Vs. DCIT (ITAT) Pune. vi. Maharashtra Cricket Association Vs. DCIT (ITAT Pune) 7. The Ld. CIT(A) however confirmed the action of the Assessing Officer by observing that the TDS statements were filed and processed after 01/06/2015,…

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

…g case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com 252 (Kar HC) iii. Sibia Healthcare Pvt. Ltd. Vs. DCIT (61 Taxmann.com 70) (ITAT Amritsar) iv. Smt. G. Indhirani Vs. DCIT (60 taxmann.com 312) (ITAT Chennai) v. Gajanan construction Vs. DCIT (ITAT) Pune. vi. Maharashtra Cricket Association Vs. DCIT (ITAT Pune) 7. The Ld. CIT(A) however confirmed the action of the Assessing Officer by observing that the TDS statements were filed and processed after 01/06/2015,…

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

…g case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com 252 (Kar HC) iii. Sibia Healthcare Pvt. Ltd. Vs. DCIT (61 Taxmann.com 70) (ITAT Amritsar) iv. Smt. G. Indhirani Vs. DCIT (60 taxmann.com 312) (ITAT Chennai) v. Gajanan construction Vs. DCIT (ITAT) Pune. vi. Maharashtra Cricket Association Vs. DCIT (ITAT Pune) 7. The Ld. CIT(A) however confirmed the action of the Assessing Officer by observing that the TDS statements were filed and processed after 01/06/2015,…

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

…g case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com 252 (Kar HC) iii. Sibia Healthcare Pvt. Ltd. Vs. DCIT (61 Taxmann.com 70) (ITAT Amritsar) iv. Smt. G. Indhirani Vs. DCIT (60 taxmann.com 312) (ITAT Chennai) v. Gajanan construction Vs. DCIT (ITAT) Pune. vi. Maharashtra Cricket Association Vs. DCIT (ITAT Pune) 7. The Ld. CIT(A) however confirmed the action of the Assessing Officer by observing that the TDS statements were filed and processed after 01/06/2015,…

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

…g case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com 252 (Kar HC) iii. Sibia Healthcare Pvt. Ltd. Vs. DCIT (61 Taxmann.com 70) (ITAT Amritsar) iv. Smt. G. Indhirani Vs. DCIT (60 taxmann.com 312) (ITAT Chennai) v. Gajanan construction Vs. DCIT (ITAT) Pune. vi. Maharashtra Cricket Association Vs. DCIT (ITAT Pune) 7. The Ld. CIT(A) however confirmed the action of the Assessing Officer by observing that the TDS statements were filed and processed after 01/06/2015,…

NAMO TRACTORS PRIVATE LTD.,,SANGLI vs. DEPUTY COMMISSIONER OF INCOME-TAX,,

In the result, the appeal of the assessee is dismissed

ITA 915/PUN/2017[2013-14 (Quarter - 4)]Status: DisposedITAT Pune04 Sept 2019

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm आयकर अपील सं. / Ita No.915/Pun/2017 िनधा"रण वष" / Assessment Year : 2013-14 Namo Tractors Pvt. Ltd., Suraj Bunglow, Near Krishna Hall, Vishrambag, Sangli-416416. .......अपीलाथ" / Appellant Pan : Aadcn6584G बनाम / V/S. Dcit, Cpc-Tds, ……""यथ" / Respondent Ghaziabad. Assessee By : Written Submission Revenue By : Shri N. Ashok Babu सुनवाई क" तारीख / Date Of Hearing : 06.08.2019 घोषणा क" तारीख / Date Of Pronouncement : 04.09.2019 आदेश / Order Per D. Karunakara Rao, Am: This Appeal Is Filed By The Assessee Against The Order Of Cit(A)-1, Kolhapur Dated 07.06.2016 For The Assessment Year 2012-13. Appeal Relates To The Provisions Of Section 234E Of The Act Relating To “Fee For Default In Furnishing Statements”. 2. Despite Service Of Notice Of Hearing By The Itat, There Was None To Represent The Assessee On The Date Of Hearing. However, The Assessee Filed Written Submission In Support Of His Case & The Same Is Placed On Record. Therefore, This Appeal Is Being Decided On The Basis Of Material

For Appellant: Written SubmissionFor Respondent: Shri N. Ashok Babu
Section 200Section 200ASection 234Section 234ESection 246Section 246ASection 3

…आयकर अपीलीय अिधकरण “ए” "यायपीठ पुणे म" । IN THE INCOME TAX APPELLATE TRIBUNAL “A” BENCH, PUNE "ी डी. क"णाकरा राव, लेखा सद"य एवं "ी िवकास अव"थी, "याियक सद"य के सम" BEFORE SHRI D. KARUNAKARA RAO, AM AND SHRI VIKAS AWASTHY, JM आयकर अपील सं. / ITA No.915/PUN/2017 िनधा"रण वष" / Assessment Year : 2013-14 Namo Tractors Pvt. Ltd., Suraj Bunglow, Near Krishna Hall, Vishrambag, Sangli-416416. .......अपीलाथ" / Appellant PAN : AADCN6584G बनाम / V/s. DCIT, CPC-TDS, ……""यथ" / Respondent Ghaziabad. Assessee by : Written Submission Revenue by : Shri N. Ashok Babu सुनवाई क" तारीख / Date of Hearing : 06.08.2019 घोषणा क" तारीख / Da…

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