True Blue Voice India (P.) Ltd. v. CCIT

158 Taxmann.com 67High Court2024#2918 most cited

What is True Blue Voice India (P.) Ltd. v. CCIT authority for?

Late fees under Section 234E of the Income-tax Act, 1961, cannot be levied for periods prior to the introduction of clause (c) to sub-section (1) of Section 200A, which enabled such imposition.

40

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2024 to 2025.

Also referred to as

True Blue Voice India · Section 234E · Section 200A · late fee · TDS returns · retrospective application · Madras High Court

Sections most often in play

Section 234ESection 200ASection 200A(1)(c)Section 220(2)Section 154Section 1961Section 264CSection 250

Issues it is cited on

section 243esection 200a(1)(c)section 200a(1)section 200asection 234esection 200section 206csection 206section 264section 220(2)rectification u/s 154section 20

Judgments citing True Blue Voice India (P.) Ltd. v. CCIT

Atn Infratech P.Ltd, New Delhi vs. ACIT, Circle-1(1), New Delhi

Appeals of the assessee are allowed

ITA 1597/DEL/2023[2015-16 (Q-4/24Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

Atn Infratech P.Ltd, New Delhi vs. ACIT, Circle-1(1), New Delhi

Appeals of the assessee are allowed

ITA 1596/DEL/2023[2013-14 (Q-3/26Q)]Status: DisposedITAT Delhi13 Mar 2024

Bench: Shri M. Balaganesh & Shri Anubhav Sharma[A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)]

Section 200ASection 200A(1)Section 234E

…1 ITA Nos. 1596, 1597 & 1598/Del/2023 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “A”: NEW DELHI BEFORE SHRI M. BALAGANESH, ACCOUNTANT MEMBER AND SHRI ANUBHAV SHARMA, JUDICIAL MEMBER [A.Y. 2013-14 (Q3/26Q)] [A.Y. 2015-16 (Q4/24Q)] [A.Y. 2015-16 (Q4/26Q)] ATN Infratech P. Ltd., Vs ACIT, Circle-1(1), LG-11, E-57, West Vinod Nagar, New Delhi. Opp. Tarang Apartments, I.P. Extn., New Delhi-110092. PAN- AAICA3030D APPELLANT RESPONDENT Assessee represented by Shri D.C. Gupta, Adv. Department represented by Shri Kanv Bali, Sr. DR Date of hearing 05.03.2024 Date of pronouncement 13.03.2024 O R D E R PER ANUBHA…

Atn Infratech Private Limted, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 951/DEL/2023[2015-16 (24Q,Q3)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 950/DEL/2023[2015-16 (24Q,Q2)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 949/DEL/2023[2015-16 (26Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 948/DEL/2023[2014-15 (26Q,Q2)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 947/DEL/2023[2014-15 (26Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. ACIT, Circle-1(1), Delhi

In the result, these other

ITA 946/DEL/2023[2014-15 (24Q,Q1)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. DCIT, Circle-1(1), Delhi

In the result, these other

ITA 945/DEL/2023[2013-14 (26Q,Q4)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, Delhi vs. DCIT, Circle-1(1), Delhi

In the result, these other

ITA 944/DEL/2023[2013-14 (24Q,Q4)]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 881/DEL/2023[2015-16 26Q,Q4]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 880/DEL/2023[2015-16, 26Q,Q3]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 879/DEL/2023[2015-16 26Q Q2]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 878/DEL/2023[2015-16 24Q,Q4]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 877/DEL/2023[2015-16 24Q,Q1]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 876/DEL/2023[2014-15, 26Q,Q4]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1 (1), New Delhi

In the result, these other

ITA 875/DEL/2023[2014-15 26Q,Q3]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 874/DEL/2023[2014-15 24-Q,Q4]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1 (1), New Delhi

In the result, these other

ITA 873/DEL/2023[2014-15, 24-Q,Q1]Status: DisposedITAT Delhi15 Feb 2024

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…

Atn Infratech Private Limited, New Delhi vs. ACIT Circle 1(1), New Delhi

In the result, these other

ITA 846/DEL/2023[2013-14]Status: DisposedITAT Delhi15 Feb 2024AY 2013-14

Bench: Shri Shamim Yahya & Sh. Anubhav Sharmaatn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent) Atn Infratech Private Limited Vs. Acit Lg-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. Pan No.Aaica3030D (Appellant) (Respondent)

Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang Apartments, New Delhi. I.P. Extension, New Delhi. PAN No.AAICA3030D (APPELLANT) (RESPONDENT) ATN Infratech Private Limited Vs. ACIT LG-11, E-57, West Vinod Nagar, Circle 1(1), Opp. Tarang…