Vaijayantabai Baburao Patil v. Shantaram Baburao Patil

122 Taxmann 114Supreme Court of India2002#1784 most cited
63

judgments rely on this decision, according to BharatTax’s citation analysis of 366,470 Indian tax judgments — from 2019 to 2026.

Sections most often in play

Section 249(3)Section 249(2)Section 200ASection 5Section 5 of the Limitation ActSection 143(1)Section 148Section 234E

Issues it is cited on

section 243esection 243section 249(2)section 200a(1)(c)section 200a(1)section 249(3)section 206csection 206section 264delay in filing appealsection 200asection 249

Judgments citing Vaijayantabai Baburao Patil v. Shantaram Baburao Patil

M/S Shri Janani Homes Pvt Ltd., Pondicherry vs. DCIT, Cps, TDS, Ghaziabad

The appeal stands dismissed

ITA 629/CHNY/2021[2014-15]Status: DisposedITAT Chennai31 Mar 2022AY 2014-15

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M/S. Shir Janani Homes Pvt. Ltd., Pondicherry vs. DCIT-CPC-TDS, Ghaziabad

The appeal stands dismissed

ITA 628/CHNY/2021[2014-15-4TH QTR-24Q]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M/S Shri Jajani Homes, Coimbatore vs. DCIT-CPC(TDS), Ghaziabad

The appeal stands dismissed

ITA 627/CHNY/2021[2013-14-4TD QTR.)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M/S. Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 626/CHNY/2021[2013-14(III QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M/S Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, Coc-TDS, Ghaziabad

The appeal stands dismissed

ITA 625/CHNY/2021[2013-2014-II QTR.-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M/S. Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 624/CHNY/2021[2013-14-1ST QTR-26Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M//S Shri Janani Homes Pvt. Ltd, Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 623/CHNY/2021[2013-14-(4TH QTR-24Q]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M/S Shri Janani Homes Pvt Ltd, Pondicheyya vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 622/CHNY/2021[2013-14 )3RDQTR-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M/S Shri Janani Homes Pvt. Ltd., Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 621/CHNY/2021[2013-14(II Qtr.-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

M/S Shri Janai Homes Pvt. Ltd, Pondicherry vs. DCIT, CPC, TDS, Ghaziabad

The appeal stands dismissed

ITA 620/CHNY/2021[2013-14(1 QTR-24Q)]Status: DisposedITAT Chennai31 Mar 2022

Bench: Hon’Ble Shri Mahavir Singh & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita Nos.620 To 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ Ita Nos.628 To 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ Ita Nos.634 To 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ Ita No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/S. Shri Janani Homes Pvt. Ltd. Dcit बनाम/ No.9, Second Cross, Mugambigai Nagar, Centralized Processing Cell-Tds, Vs. Reddiyar Palayam, Pondicherry – 605 010. Ghaziabad. "थायी लेखा सं./जीआइ आर सं./Pan/Tan Aancs-4620-C (अपीलाथ"/Appellant) : (""थ" / Respondent) अपीलाथ" की ओरसे/ Appellant By : Shri R. Venkata Raman (Ca)-Ld. Ar ""थ" की ओरसे/Respondent By : Shri G. Johnson (Addl. Cit) –Ld. Dr सुनवाई की तारीख/ : 31-03-2022 Date Of Hearing घोषणा की तारीख / : 31-03-2022 Date Of Pronouncement

For Appellant: Shri R. Venkata Raman (CA)-Ld. ARFor Respondent: Shri G. Johnson (Addl. CIT) –Ld. DR
Section 200ASection 201Section 234E

…आयकर अपीलीय अिधकरण ‘बी’ "ायपीठ चे"ई म"। IN THE INCOME TAX APPELLATE TRIBUNAL ‘B’ BENCH, CHENNAI माननीय +ी महावीर िसंह, उपा12 एवं माननीय +ी मनोज कुमार अ7वाल ,लेखा सद: के सम2। BEFORE HON’BLE SHRI MAHAVIR SINGH, VICE PRESIDENT AND HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM आयकर अपील सं./ ITA Nos.620 to 627/Chny/2021 (िनधाCरण वषC / Assessment Year: 2013-14) & आयकर अपील सं./ ITA Nos.628 to 633/Chny/2021 (िनधाCरण वषC / Assessment Year: 2014-15) & आयकर अपील सं./ ITA Nos.634 to 638/Chny/2021 (िनधाCरण वषC / Assessment Year: 2015-16) && आयकर अपील सं./ ITA No.639/Chny/2021 (िनधाCरण वषC / Assessment Year: 2016-17) M/s. Shri Jana…

AO (SC), Avvnl, Sikar vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, appeals of the assessee are allowed for statistical purposes

ITA 1349/JPR/2018[2013-14 , 24Q]Status: DisposedITAT Jaipur14 Feb 2022
For Appellant: Shri Ankur Salgia (CA)For Respondent: Smt. Monisha Choudhary (JCIT)
Section 1Section 200ASection 234Section 234ESection 250

…1 AO(SC) AVVNL, Sikar Vs ACIT, CPC (TDS) आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh ,u-ds-lSuh] mik/;{k ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI N.K. SAINI, VICE PRESIDENT & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA Nos. 1349 to 1353/JP/2018 AY: 2013-14 (24Q 4, & 26Q2,), 2014-15 (26Q 1)2015-16 (24Q 4) & 2017-18(27EQ Q3) The Accounts Officer, AVVNL Vs. The ACIT, CPC 220, KV, G.S.S. AVVNL (TDS) Sabalpura Power House, Ghaziabad. Fatehpur Road, Sikar TAN No.: JDHA 02576A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ A…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1006/JPR/2019[2018-19 (24Q-4TH QTR.)]Status: DisposedITAT Jaipur11 Jun 2021
For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1003 to 1006/JP/2019 fu/kZkj.k o"kZ@Assessment Year: 2016-17, 2017-18 & 2018-19 (24Q 4th Qtr. & 3rd Qtr.) Sub Treasury Officer, cuke D.C.I.T., CPC Vs. Asind, Bhilwara-311301. (TDS), Ghaziabad. TAN: JDHS10593C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankur Salagia (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha C…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1005/JPR/2019[2018-19 (24Q-3rd Qtr.)]Status: DisposedITAT Jaipur11 Jun 2021
For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1003 to 1006/JP/2019 fu/kZkj.k o"kZ@Assessment Year: 2016-17, 2017-18 & 2018-19 (24Q 4th Qtr. & 3rd Qtr.) Sub Treasury Officer, cuke D.C.I.T., CPC Vs. Asind, Bhilwara-311301. (TDS), Ghaziabad. TAN: JDHS10593C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankur Salagia (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha C…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1004/JPR/2019[2017-18 (24Q-4TH QTR.)]Status: DisposedITAT Jaipur11 Jun 2021
For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1003 to 1006/JP/2019 fu/kZkj.k o"kZ@Assessment Year: 2016-17, 2017-18 & 2018-19 (24Q 4th Qtr. & 3rd Qtr.) Sub Treasury Officer, cuke D.C.I.T., CPC Vs. Asind, Bhilwara-311301. (TDS), Ghaziabad. TAN: JDHS10593C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankur Salagia (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha C…

Sub Treasury Officer, Asind, Bhilwara vs. DCIT, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed

ITA 1003/JPR/2019[2016-17 (24Q-4qQtr)]Status: DisposedITAT Jaipur11 Jun 2021
For Appellant: Shri Ankur Salagia (CA)For Respondent: Smt. Monisha Choudhary (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1003 to 1006/JP/2019 fu/kZkj.k o"kZ@Assessment Year: 2016-17, 2017-18 & 2018-19 (24Q 4th Qtr. & 3rd Qtr.) Sub Treasury Officer, cuke D.C.I.T., CPC Vs. Asind, Bhilwara-311301. (TDS), Ghaziabad. TAN: JDHS10593C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Ankur Salagia (CA) jktLo dh vksj ls@ Revenue by : Smt. Monisha C…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1425/JPR/2018[2013-14 (24Q, 4RD QTR)]Status: DisposedITAT Jaipur17 Mar 2021
For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1423, 1424 & 1425/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14,(24Q 2nd, to 4th Qtr.) Govt. Senior Upadhayay Sanskrit cuke A.C.I.T., CPC Vs. School, Sawar, (TDS), Ajmer-305622 Ghaziabad. LFkk;h ys[kk la-@thvkbZvkj la-@TAN/GIR No.: JDHG06297E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Form-3 filed jktLo dh vksj ls@ Re…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1424/JPR/2018[2013-14 (24Q, 3RD QTR)]Status: DisposedITAT Jaipur17 Mar 2021
For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1423, 1424 & 1425/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14,(24Q 2nd, to 4th Qtr.) Govt. Senior Upadhayay Sanskrit cuke A.C.I.T., CPC Vs. School, Sawar, (TDS), Ajmer-305622 Ghaziabad. LFkk;h ys[kk la-@thvkbZvkj la-@TAN/GIR No.: JDHG06297E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Form-3 filed jktLo dh vksj ls@ Re…

Govt. Senior Upadhayay Sanskrit School, Sewar, Ajmer vs. Assistant Commissioner of Income Tax, CPC (TDS), Ghajiabad

In the result, all these appeals filed by the assessee are dismissed as withdrawn

ITA 1423/JPR/2018[2013-14 (24q, 2ND QTR)]Status: DisposedITAT Jaipur17 Mar 2021
For Appellant: Form-3 filedFor Respondent: Smt. Monisha Choudhary (Addl.CIT)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES ‘A’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA Nos. 1423, 1424 & 1425/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2013-14,(24Q 2nd, to 4th Qtr.) Govt. Senior Upadhayay Sanskrit cuke A.C.I.T., CPC Vs. School, Sawar, (TDS), Ajmer-305622 Ghaziabad. LFkk;h ys[kk la-@thvkbZvkj la-@TAN/GIR No.: JDHG06297E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Form-3 filed jktLo dh vksj ls@ Re…

Shri Satish Kumar Garg, Beawar vs. DCIT, Central Circle, Ajmer

In the result, appeal of the assessee is disposed off in light of aforesaid directions

ITA 1320/JPR/2019[2011-12]Status: DisposedITAT Jaipur11 Sept 2020AY 2011-12
For Appellant: Sh. Vinod Gupta (CA)For Respondent: Ms. Chanchal Meena (JCIT)
Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1320/JP/2019 fu/kZkj.k o"kZ@Assessment Year :2011-12 cuke Sh. Satish Kumar Garg DCIT, Vs. RIICO Industrial Area, Central Circle, Ajmer Road, Beawar Income Tax Department, Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACOPG7005M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vinod Gupta (CA) jktLo dh vksj ls@ Revenue by…

Digite Inc. Usa, Pune vs. DCIT (International Taxation), New Delhi

Accordingly, ground of appeal No.4 is dismissed

ITA 382/DEL/2016[2012-13]Status: DisposedITAT Delhi19 Nov 2019AY 2012-13

Bench: Sh. R. K. Pandaand. Sh. Kuldip Singh

Section 9Section 91

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘B’, NEW DELHI BEFORE SH. R. K. PANDA, ACCOUNTANT MEMBER AND. SH. KULDIP SINGH, JUDICIAL MEMBER ITA No.4918/Del/2012 & 2415/Del/2013, Assessment Year: 2007-08 & 2009-10 Digite Inc. Vs. ADIT 82, Pioneer Way, Circle- 1 (1) Suit No. 102, Mountain View, International Taxation California New Delhi USA – 94041 PAN No.AACCD7140F (APPELLANT) (RESPONDENT) Assessment Year : 2010-11 Digite Inc. Vs. ADIT C/o. CA Kishor Phadke, Ofice Circle- 1 (2) No. 1 & 2, 1st Floor, Lunawat International Taxation Court, Off J. M. Road, New Delhi Shivajinagar, Pune – 411004 PAN No. AACCD71…