Sibia Healthcare Pvt. Ltd. v. DCIT(TDS)

171 TTJ 145Income Tax Appellate Tribunal2015#675 most cited

What is Sibia Healthcare Pvt. Ltd. v. DCIT(TDS) authority for?

Fees under Section 234E for default in furnishing TDS statements cannot be levied during the processing of such statements under Section 200A for periods prior to the amendment of Section 200A by Finance Act, 2015.

148

judgments rely on this decision, according to BharatTax’s citation analysis of 367,154 Indian tax judgments — from 2017 to 2026.

Also referred to as

Sibia Healthcare Pvt. Ltd. v. DCIT(TDS) · Section 200A · Section 234E · TDS statement processing · late filing fee · adjustment of fee · pre-2015 amendment · Finance Act 2015 · Narath Mapila LP School · levy of fee

Sections most often in play

Judgments citing Sibia Healthcare Pvt. Ltd. v. DCIT(TDS)

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…