Smt. G. Indhirani v. DCIT, CPC, Uttar Pradesh

60 Taxmann.com 312Reported decision2015#1034 most cited

What is Smt. G. Indhirani v. DCIT, CPC, Uttar Pradesh authority for?

Fees under Section 234E of the Income-tax Act, 1961, cannot be levied for periods prior to June 1, 2015. Decisions of various benches of the Income Tax Appellate Tribunal have supported this interpretation.

105

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2023.

Also referred to as

Smt. G. Indhirani · Section 234E · late fee · TDS · period prior to June 1 · 2015 · Income Tax Appellate Tribunal · Chennai Tribunal

Judgments citing Smt. G. Indhirani v. DCIT, CPC, Uttar Pradesh

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 92/CHNY/2023[2014-15]Status: DisposedITAT Chennai28 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 91/CHNY/2023[2014-15]Status: DisposedITAT Chennai28 Feb 2023AY 2014-15

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 90/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 89/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…

John Buildwell India Private Ltd., Tirunelveli vs. DCIT CPC-TDS, Ghaziabad

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

ITA 88/CHNY/2023[2013-14]Status: DisposedITAT Chennai28 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shrimanjunatha. G, Hon’Bleआयकर अपील सं./Ita Nos.88 To 90 & 91 To 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/S.John Buildwell India Pvt. Ltd., V. The Dy. Commissioner- 10/2, Seevalaperi Road, Of Income Tax, Palayankottai, Cpc-Tds, Tirunelveli-627 002. Ghaziabad. [Pan: Aabcj 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : None ""यथ" क" ओर से /Respondent By : Mr.P. Sajit Kumar, Jcit : सुनवाईक"तारीख/Date Of Hearing 28.02.2023 : घोषणाक"तारीख /Date Of Pronouncement 28.02.2023 आदेश / O R D E R Per Manjunatha.G, Am:

For Appellant: NoneFor Respondent: Mr.P. Sajit Kumar, JCIT
Section 200ASection 20QSection 234E

…आयकर अपीलीय अिधकरण, ’सी’ "यायपीठ, चे"ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI "ी वी. दुगा" राव, माननीय "ाियक सद" एवं "ी मंजूनाथा .जी, माननीय लेखा सद" के सम" BEFORE SHRI V. DURGA RAO, HON’BLEJUDICIAL MEMBER AND SHRIMANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA Nos.88 to 90 & 91 to 92/Chny/2023 िनधा"रण वष"/Assessment Years: 2013-14 & 2014-15 M/s.John Buildwell India Pvt. Ltd., v. The Dy. Commissioner- 10/2, Seevalaperi Road, of Income Tax, Palayankottai, CPC-TDS, Tirunelveli-627 002. Ghaziabad. [PAN: AABCJ 9298 D] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant by…