M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. RAVI PLANT BIOTECHNOLOGIES LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

M/S. BARODA AGRO CHEMICALS LTD.,,HALOL vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CPC-TDS,, GAZIABAD

In the result, all these 5 appeals are allowed

1. By way of these 5 appeals, the assessee appellant has challenged correctness of the orders passed by the ld. CIT(A) confirming levy of fees, under section 234E of the Income Tax Act, 1961 (‘the Act’ hereinafter), on the assessees and by way of intimations issued under section 200A in respect of processing of TDS for the respective Assessment

LAKHUBHAI NATHUBHAI SISODIYA,AHMEDABAD vs. ITO, WARD 3(2)(3), AHMEDABAD, CURRENT ITO WARD 3(1)(2), AHMEDABAD, AHMEDABAD

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. Brr Kumar & Shri Siddhartha Nautiyal

condone the delay of 763 days in filing the appeal On merits: 4. The brief facts of the case are that the case of the assessee was reopened under section 147 of the Act for the reason there was the detection of substantial cash deposits in savings bank accounts, amounting