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

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…