Sonalac Paints & Coatings Ltd. v. DCIT

KRISHNA PANDURANG KOBNAK,THANE vs. CIT APPEAL, NATIONAL FACELESS APPEAL CENTRE

The appeal is allowed

…period of the tax deduction prior to 01.06.2015 was liable to be “set aside‟. The aforesaid judgment of the Hon‟ble High Court of Karnataka had, thereafter, been relied upon by the ITAT, Chandigarh in the case of Sonalac Paints & Coating Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd), wherein it was observed as under:- “In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 0…

IMTIYAZ PALKAR,RAIGAD vs. COMMISSIONER OF INCOME TAX (APPEALS)-3, , THANE

Bench: Shri M. Balaganesh & Shri Ravish Soodita Nos.6918 & 6919/Mum/2017 (Assessment Year: 2015-16) Mr. Imtiyaz A Palkar Cit(Appeals)-3 686C Palkar House Thane Camp Old Post Lane Alibaug, Nashik Vs. Raigad - 402201

…the period of the tax deducted prior to 01.06.2015 was liable to be set aside. The aforesaid judgment of the Hon’ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.). In the aforesaid case, it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 01.06.2015 in the intimations made…

TULSI GOLD,MUMBAI vs. TDS -CPC- GHAZIABAD, GHAZIABAD

In the result, the captioned appeals for the AY 2013-14 are allowed

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 M/S Sachhiyay Gold, The Tds-Cpc, Aaykar Bhawan, 73/75, 1St Floor, Sutariya Sector-3, Vaishali, Bhavan, Dhanji Street, Vs. Ghaziabad U.P. 201010 Zaveri Bazar, Mumbai - 400003 Pan : Aadpc1166C (Appellant) (Respondent) Assessment Year: 2013-14 M/S Nakoda Gold, The Tds-Cpc, Aaykar Bhawan, 202, 2 Mantri Smruti, Sector-3, Vaishali, Chitranjan Road, Vile Parle, Vs. Ghaziabad, U.P.- 201010 Mumbai - 400003 Pan : Aaapj8450H (Appellant) (Respondent) Assessment Year: 2013-14 M/S Tulsi Gold, The Tds-Cpc, Aaykar Bhawan, Office No. 1 & 2, 1St Flr., Sector-3, Vaishali, 96/98, Sonawala Bldg., Vs. Ghaziabad, U.P.- 201010 Dhanji Street, Zaveri Bazar, Mumbai - 400003 Pan : Aafft4867M (Appellant) (Respondent) Assessment Year: 2013-14 M/S Shree Mangal Palace, The Tds-Cpc, Aaykar Bhawan, Shop No. 11, 11/13, Ladiwala, Sector-3, Vaishali, Chambers, Sheikh Memon Vs. Ghaziabad, U.P.- 201010 Street, Zaveri Bazar, Mumbai - 400003 Assessment Year: 2013-14 Pan : Aabpj7590F

…the period of the tax deducted prior to 01.06.2015 was liable to be set aside. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.). In the aforesaid case it was observed by the Tribunal that levy of fee under Assessment Year: 2013-14 Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 01.06.2015 i…

SACHHYAY GOLD ,MUMBAI vs. TDS - CPC - GHAZIABAD, GHAZIABAD

In the result, the captioned appeals for the AY 2013-14 are allowed

Bench: Shri M. Balaganesh (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2013-14 M/S Sachhiyay Gold, The Tds-Cpc, Aaykar Bhawan, 73/75, 1St Floor, Sutariya Sector-3, Vaishali, Bhavan, Dhanji Street, Vs. Ghaziabad U.P. 201010 Zaveri Bazar, Mumbai - 400003 Pan : Aadpc1166C (Appellant) (Respondent) Assessment Year: 2013-14 M/S Nakoda Gold, The Tds-Cpc, Aaykar Bhawan, 202, 2 Mantri Smruti, Sector-3, Vaishali, Chitranjan Road, Vile Parle, Vs. Ghaziabad, U.P.- 201010 Mumbai - 400003 Pan : Aaapj8450H (Appellant) (Respondent) Assessment Year: 2013-14 M/S Tulsi Gold, The Tds-Cpc, Aaykar Bhawan, Office No. 1 & 2, 1St Flr., Sector-3, Vaishali, 96/98, Sonawala Bldg., Vs. Ghaziabad, U.P.- 201010 Dhanji Street, Zaveri Bazar, Mumbai - 400003 Pan : Aafft4867M (Appellant) (Respondent) Assessment Year: 2013-14 M/S Shree Mangal Palace, The Tds-Cpc, Aaykar Bhawan, Shop No. 11, 11/13, Ladiwala, Sector-3, Vaishali, Chambers, Sheikh Memon Vs. Ghaziabad, U.P.- 201010 Street, Zaveri Bazar, Mumbai - 400003 Assessment Year: 2013-14 Pan : Aabpj7590F

…the period of the tax deducted prior to 01.06.2015 was liable to be set aside. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.). In the aforesaid case it was observed by the Tribunal that levy of fee under Assessment Year: 2013-14 Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 01.06.2015 i…

K.D.REALITIES PVT. LTD.,MUMBAI vs. ACIT , CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri N.K. Pradhan

…he period of the tax deduction prior to 01.06.2015 was liable to be „set aside‟. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paints & Coating Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd), wherein it was observed as under:- “In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 0…

K.D.REALITIES PVT. LTD.,MUMBAI vs. ACIT , CPC, TDS, GHAZIABAD

Bench: Shri Ravish Sood & Shri N.K. Pradhan

…he period of the tax deduction prior to 01.06.2015 was liable to be „set aside‟. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paints & Coating Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd), wherein it was observed as under:- “In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 0…

DAYANAND VAIDIK VIDYALAYA SACHALAK SAMITI,MUMBAI vs. ASSISTANT COMMISSIONER OF INCOME TAX-(TDS)-CPC, GHAZIABAD

The appeal of the assessee is allowed in terms of our aforesaid observations

Bench: Shri Shamim Yahya & Shri Ravish Sooddayanand Vaidik Vidyalalya Acit-(Tds)-Cpc Sanchalak Samiti. Aayakar Bhavan, A-11-5, Marigold Chs, Sector 3, Vaishali, Vs. Devidayal Road, Ghaziabad, Mulund West, Uttar Pradesh- 201010 Mumbai – 400 080 Pan – Aaatd7310G (Appellant) (Respondent)

…the period of the tax deducted prior to 01.06.2015 was liable to be set aside. The aforesaid judgment of the Hon‟ble High Court of Karnataka had thereafter been relied upon by the ITAT, Chandigarh in the case of Sonalac Paints & Coatings Ltd. Vs. DCIT (2018) 167 DTR 83 (Chd.). In the aforesaid case it was observed by the Tribunal that levy of fees under Sec.234E while processing the TDS returns under Sec.200A prior to 01.06.2015 was without any authority of law. On the basis of its aforesaid observations, the Tribunal had concluded that the fees levied under Sec.234E prior to 01.06.2015 in the intimations made u…