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“Section 201(3)(ii)”

Section References (mined)Section 201Section 201(3)(ii)5 judgments

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONE OF INCOME TAX, NAGPUR

In the result, all the appeals are allowed

ITA 337/NAG/2022[2011-12]Status: DisposedITAT Nagpur23 Aug 2023AY 2011-12

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

customers which ought to have been included, it will be a case of non-filing of the statements and hence governed by section 201(3)(ii) of the Act. The sequitur of his conclusion is that the bank should file individual client-wise statement and if there is something amiss ... statement. Opining so, he held that the order passed by the AO was within time limit as the case fell under section 201(3)(ii) of the Act. In our opinion, the ld. CIT(A) has taken a hyper technical view of the provision, which, in fact, contemplates only

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX(TDS), NAGPUR

In the result, all the appeals are allowed

ITA 272/NAG/2022[2011-2012]Status: DisposedITAT Nagpur23 Aug 2023AY 2011-2012

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

customers which ought to have been included, it will be a case of non-filing of the statements and hence governed by section 201(3)(ii) of the Act. The sequitur of his conclusion is that the bank should file individual client-wise statement and if there is something amiss ... statement. Opining so, he held that the order passed by the AO was within time limit as the case fell under section 201(3)(ii) of the Act. In our opinion, the ld. CIT(A) has taken a hyper technical view of the provision, which, in fact, contemplates only

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) CIRCLE-1, NAGPUR

In the result, all the appeals are allowed

ITA 271/NAG/2022[2011-2012]Status: DisposedITAT Nagpur23 Aug 2023AY 2011-2012

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

customers which ought to have been included, it will be a case of non-filing of the statements and hence governed by section 201(3)(ii) of the Act. The sequitur of his conclusion is that the bank should file individual client-wise statement and if there is something amiss ... statement. Opining so, he held that the order passed by the AO was within time limit as the case fell under section 201(3)(ii) of the Act. In our opinion, the ld. CIT(A) has taken a hyper technical view of the provision, which, in fact, contemplates only

BANK OF INDIA ,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX(TDS)CIRCLE-1, NAGPUR

In the result, all the appeals are allowed

ITA 270/NAG/2022[2010-2011]Status: DisposedITAT Nagpur23 Aug 2023AY 2010-2011

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

customers which ought to have been included, it will be a case of non-filing of the statements and hence governed by section 201(3)(ii) of the Act. The sequitur of his conclusion is that the bank should file individual client-wise statement and if there is something amiss ... statement. Opining so, he held that the order passed by the AO was within time limit as the case fell under section 201(3)(ii) of the Act. In our opinion, the ld. CIT(A) has taken a hyper technical view of the provision, which, in fact, contemplates only

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS) CIRCLE-1, NAGPUR

In the result, all the appeals are allowed

ITA 269/NAG/2022[2010-2011]Status: DisposedITAT Nagpur23 Aug 2023AY 2010-2011

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhurysl.

For Appellant: Shri Pratik Sadrani &For Respondent: Shri Sanjay Agrawal
Section 194ASection 201(1)Section 250

customers which ought to have been included, it will be a case of non-filing of the statements and hence governed by section 201(3)(ii) of the Act. The sequitur of his conclusion is that the bank should file individual client-wise statement and if there is something amiss ... statement. Opining so, he held that the order passed by the AO was within time limit as the case fell under section 201(3)(ii) of the Act. In our opinion, the ld. CIT(A) has taken a hyper technical view of the provision, which, in fact, contemplates only