United Metals v. ITO

137 Taxmann.com 115High Court2022#810 most cited

What is United Metals v. ITO authority for?

The amendment to Section 200A(1)(c) of the Income-tax Act, allowing for the levy of fees under Section 234E, is prospective in nature and applies only from June 1, 2015. Consequently, no fee under Section 234E can be levied for delayed filing of TDS/TCS statements pertaining to quarters prior to this date.

127

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2022 to 2026.

Also referred to as

United Metals v. ITO · Section 234E · Section 200A · Section 200A(1)(c) · prospective application · retrospective application · TDS default fee · delayed TDS statement · intimation under Section 200A · pre-June 2015 quarters · Finance Act 2015 · Kerala High Court

Sections most often in play

Section 234ESection 154Section 195Section 200ASection 200A(1)(c)Section 250Section 271HSection 271H(3)
Read the full judgment

Issues it is cited on

section 271h(3)section 272a(2)section 271hsection 272section 200a(1)section 272asection 220(2)section 200asection 234esection 200section 20section 234

Judgments citing United Metals v. ITO

Executive Engineer, Tubewell Division, Barabanki vs. Income Tax Officer(TDS)-II, Lucknow

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

ITA 107/LKW/2021[2015-2016 (26 Q - Q 4)]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 103 to 107/Lkw/2021 Assessment Years 2013-14 & 2015-16 Executive Engineer, Income Tax Officer (TDS)-II, Tubewell Division Barabanki, Lucknow Abhay Nagar, Dewa Road, Vs Barabanki. TAN – LKNT05243A (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Amit Nigam, DR Date of hearing 29/11/2022 Date of pronouncement 30/11/2022 O R D E R PER BENCH: This is bunch of five appeals by the assessee is directed against the order of the…

Executive Engineer, Tubewell Division, Barabanki vs. Income Tax Officer(TDS)-II, Lucknow

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

ITA 106/LKW/2021[2015-2016 (26 Q - Q3)]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 103 to 107/Lkw/2021 Assessment Years 2013-14 & 2015-16 Executive Engineer, Income Tax Officer (TDS)-II, Tubewell Division Barabanki, Lucknow Abhay Nagar, Dewa Road, Vs Barabanki. TAN – LKNT05243A (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Amit Nigam, DR Date of hearing 29/11/2022 Date of pronouncement 30/11/2022 O R D E R PER BENCH: This is bunch of five appeals by the assessee is directed against the order of the…

Executive Engineer, Tubewell Division, Barabanki vs. Income Tax Officer(TDS)-II, Lucknow

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

ITA 105/LKW/2021[2015-2016 (26 Q - Q2)]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 103 to 107/Lkw/2021 Assessment Years 2013-14 & 2015-16 Executive Engineer, Income Tax Officer (TDS)-II, Tubewell Division Barabanki, Lucknow Abhay Nagar, Dewa Road, Vs Barabanki. TAN – LKNT05243A (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Amit Nigam, DR Date of hearing 29/11/2022 Date of pronouncement 30/11/2022 O R D E R PER BENCH: This is bunch of five appeals by the assessee is directed against the order of the…

Executive Engineer, Tubewell Division, Barabanki vs. Income Tax Officer(TDS)-II, Lucknow

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

ITA 104/LKW/2021[2015-2016(26 Q - Q1)]Status: DisposedITAT Lucknow30 Nov 2022

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 103 to 107/Lkw/2021 Assessment Years 2013-14 & 2015-16 Executive Engineer, Income Tax Officer (TDS)-II, Tubewell Division Barabanki, Lucknow Abhay Nagar, Dewa Road, Vs Barabanki. TAN – LKNT05243A (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Amit Nigam, DR Date of hearing 29/11/2022 Date of pronouncement 30/11/2022 O R D E R PER BENCH: This is bunch of five appeals by the assessee is directed against the order of the…

Executive Engineer, Tubewell Division, Barabanki vs. Income Tax Officer(TDS)-II, Lucknow

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

ITA 103/LKW/2021[2013-2014]Status: DisposedITAT Lucknow30 Nov 2022AY 2013-2014

Bench: Shri Mahavir Singh & Shri Girish Agrawal

Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH “B”, LUCKNOW BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI GIRISH AGRAWAL, ACCOUNTANT MEMBER ITA Nos. 103 to 107/Lkw/2021 Assessment Years 2013-14 & 2015-16 Executive Engineer, Income Tax Officer (TDS)-II, Tubewell Division Barabanki, Lucknow Abhay Nagar, Dewa Road, Vs Barabanki. TAN – LKNT05243A (Appellant) (Respondent) Appellant by Shri Shubham Rastogi, CA Respondent by Shri Amit Nigam, DR Date of hearing 29/11/2022 Date of pronouncement 30/11/2022 O R D E R PER BENCH: This is bunch of five appeals by the assessee is directed against the order of the…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 177/GTY/2020[2014-15 (FY 2013-14; Q-2-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 174/GTY/2020[2015-16 (FY 2014-15; Q-4-24Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 173/GTY/2020[2014-15(FY 2013-14;Q-1-26Q)]Status: DisposedITAT Guwahati16 Nov 2022

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

Assistant Garrison Engineering Independent Agartala, Agartala vs. DCIT, CPC-TDS, Ghaziabad

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

ITA 172/GTY/2020[2014-15]Status: DisposedITAT Guwahati16 Nov 2022AY 2014-15

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Smt. I Gyaneshori Devi, JCIT
Section 200ASection 234Section 234E

…आयकर अपीलीय अिधकरण, “गुवाहाटी “ "यायपीठ गुवाहाटी IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI (Heard from Kolkata Benches through web-based video conferencing platform) ] ] BEFORE SHRI SANJAY GARG, HON’BLE JUDICIAL MEMBER & SHRI MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 172/GTY/2020 Assessment Year: 2014-15 & I.T.A. No. 173/GTY/2020 Assessment Year: 2014-15 (F.Y. 2013-14; Q-1-26Q) Assistant Garrison Engineer DCIT, CPC – TDS, Ghaziabad Independent Agartala Vs Controller of Defence ACC Lichubagan Agartala – 799010 [TAN: SHLA02734 E] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) I.T.A. No.…

The Congregation of the Sisters of the Cross of Chavanod, Trichy vs. CIT, CPC, TDS, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 807/CHNY/2022[2015-2016]Status: DisposedITAT Chennai26 Oct 2022AY 2015-2016

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकरअपील सं./ Ita No.807/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) The Congregation Of The Sisters Of The The Acit, Cpc बनाम/ Cross Of Chavanod, Tds, Ghaziabad Holy Cross Provincilate, Puthur, Vs. Tiruchirappalli-620 017. थायीलेखासं./जीआइआरसं./Pan: Aaatt-4867-G / (अपीलाथ)/Appellant) : (*+थ) / Respondent) अपीलाथ)कीओरसे/ Appellant By : None *+थ)कीओरसे/Respondent By : Shri Ar.V Sreenivasan (Addl. Cit)-Ld. Sr. Dr

For Appellant: NoneFor Respondent: Shri AR.V Sreenivasan (Addl. CIT)-Ld. Sr. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘ए’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI माननीय +ी वी. दुगा1 राव, "ाियक सद3 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद3 के सम9। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपील सं./ ITA No.807/Chny/2022 (िनधा1रण वष1 / Assessment Year: 2015-16) The Congregation of the Sisters of the The ACIT, CPC बनाम/ Cross of Chavanod, TDS, Ghaziabad Holy Cross Provincilate, Puthur, Vs. Tiruchirappalli-620 017. थायीलेखासं./जीआइआरसं./PAN: AAATT-4867-G / (अपीलाथ)/Appellant) : (*+थ) / Respondent) अपीलाथ)कीओरसे/ Appellant by : Non…

Shivansh Infraestate Pvt. Ltd., Lucknow vs. Assistant Commissioner of Income Tax, Centeralized Processing Cell-TDS, Ghaziabad

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

ITA 125/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.121 to 125/Lkw/2022 Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex Ghaziabad, U.P. 201010 Jopling Road, Lucknow PAN: AAQCS 5896P (Appellant) (Respondent) Appellant by Shri Shubham Rastogi,CA Respondent by Shri Harish Gidwani, DR Date of hearing 20/07/2022 Date of pronouncement 26/07/2022 O R D E R PER BENCH: This is a group of five appeals filed against the separate orders of ld…

Shivansh Infraestate Pvt. Ltd., Lucknow vs. Assistant Commissioner of Income Tax, Centralized Processing Cell-TDS, Ghaziabad

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

ITA 124/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.121 to 125/Lkw/2022 Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex Ghaziabad, U.P. 201010 Jopling Road, Lucknow PAN: AAQCS 5896P (Appellant) (Respondent) Appellant by Shri Shubham Rastogi,CA Respondent by Shri Harish Gidwani, DR Date of hearing 20/07/2022 Date of pronouncement 26/07/2022 O R D E R PER BENCH: This is a group of five appeals filed against the separate orders of ld…

Shivansh Infraestate Pvt.Ltd., Lucknow vs. Assistant Commissioner of Income Tax. Centeralized Processing Cell-TDS\, Ghaziabad

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

ITA 123/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.121 to 125/Lkw/2022 Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex Ghaziabad, U.P. 201010 Jopling Road, Lucknow PAN: AAQCS 5896P (Appellant) (Respondent) Appellant by Shri Shubham Rastogi,CA Respondent by Shri Harish Gidwani, DR Date of hearing 20/07/2022 Date of pronouncement 26/07/2022 O R D E R PER BENCH: This is a group of five appeals filed against the separate orders of ld…

Shivansh Infraestate Pvt. Ltd., Lucknow vs. Assistant Commissioner of Income Tax, Centralized Processing Cell-TDS, Ghaziabad

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

ITA 122/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.121 to 125/Lkw/2022 Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex Ghaziabad, U.P. 201010 Jopling Road, Lucknow PAN: AAQCS 5896P (Appellant) (Respondent) Appellant by Shri Shubham Rastogi,CA Respondent by Shri Harish Gidwani, DR Date of hearing 20/07/2022 Date of pronouncement 26/07/2022 O R D E R PER BENCH: This is a group of five appeals filed against the separate orders of ld…

Shivansh Infraestate Pvt. Ltd., 3Rd. Floor, Block-A, Surajdeep Complex, Jopling Road, Lucknow vs. Assistant Commissioner of Income Tax, Centralized Processing Cell-TDS, Ghaziabad

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

ITA 121/LKW/2022[2014-15]Status: DisposedITAT Lucknow26 Jul 2022AY 2014-15

Bench: Shri A.D. Jain & Shri T. S. Kapoor

Section 154Section 200ASection 220(2)Section 234E

…IN THE INCOME TAX APPELLATE TRIBUNAL LUCKNOW BENCH ‘A’, LUCKNOW BEFORE SHRI A.D. JAIN, VICE PRESIDENT AND SHRI T. S. KAPOOR, ACCOUNTANT MEMBER ITA No.121 to 125/Lkw/2022 Assessment Year: 2014-15 Shivansh Infraestate Pvt. Ltd., Vs. ACIT, 3rd Floor, Block-A, Surajdeep Central Processing Cell-TDS, Complex Ghaziabad, U.P. 201010 Jopling Road, Lucknow PAN: AAQCS 5896P (Appellant) (Respondent) Appellant by Shri Shubham Rastogi,CA Respondent by Shri Harish Gidwani, DR Date of hearing 20/07/2022 Date of pronouncement 26/07/2022 O R D E R PER BENCH: This is a group of five appeals filed against the separate orders of ld…

D. Senthamaraiselvi, Dindigul vs. DCIT, CPC, Gaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 406/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.405, 406 & 407/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) Dhandayathapani Senthamaraiselvi, DCIT बनाम/ 4-12A First Main Road, Anna Nagar CPC-TDS, Vs. Palani, Dindigul District-624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AFPPS-4862-L / MRID-01400-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अप…

D. Senthamaraiselvi, Dindigul vs. DCIT, CPC, Gaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 405/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: NoneFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.405, 406 & 407/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) Dhandayathapani Senthamaraiselvi, DCIT बनाम/ 4-12A First Main Road, Anna Nagar CPC-TDS, Vs. Palani, Dindigul District-624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AFPPS-4862-L / MRID-01400-A (अपीलाथ"/Appellant) : (""थ" / Respondent) अप…

D S Hospital Private Liited, Dindigul vs. DCIT, CPC, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 331/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.329, 330 & 331/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) D S Hospital Pvt. Ltd. DCIT बनाम/ F4/12-A, Anna Nagar, Palani, CPC-TDS, Vs. Dindigul – 624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AAACD-6242-J / MRID-01206-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shr…

D S Hospital Private Liited, Dindigul vs. DCIT, CPC, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 330/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.329, 330 & 331/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) D S Hospital Pvt. Ltd. DCIT बनाम/ F4/12-A, Anna Nagar, Palani, CPC-TDS, Vs. Dindigul – 624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AAACD-6242-J / MRID-01206-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shr…

D S Hospital Private Liited, Dindigul vs. DCIT, CPC, Ghaziabad

In the result, the fees levied by TDS officer u/s 234E for Financial

ITA 329/CHNY/2022[2014-15]Status: DisposedITAT Chennai22 Jun 2022AY 2014-15

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri Manoj Kumar Aggarwal, Am

For Appellant: Shri P.M. Kathir (Advocate) – Ld. ARFor Respondent: Shri P. Sajit Kumar (JCIT) –Ld. DR
Section 200(3)Section 200ASection 206C(3)Section 234ESection 272A(2)(k)

…आयकर अपीलीय अिधकरण ‘सी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, CHENNAI माननीय -ी वी. दुगा3 राव, "ाियक सद4 एवं माननीय -ी मनोज कुमार अ9वाल ,लेखा सद4 के सम;। BEFORE HON’BLE SHRI V. DURGA RAO, JUDICIAL MEMBER AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकरअपीलसं./ITA Nos.329, 330 & 331/Chny/2022 (िनधा3रणवष3 / Assessment Years: 2014-15(Q-1, Q-2 & Q-3) D S Hospital Pvt. Ltd. DCIT बनाम/ F4/12-A, Anna Nagar, Palani, CPC-TDS, Vs. Dindigul – 624 601. Ghaziabad. "थायीलेखासं./जीआइआरसं./PAN/TAN No: AAACD-6242-J / MRID-01206-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ"कीओरसे/ Appellant by : Shr…