SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

SREESHARADA CREDIT CO-OPERATIVE SOCIETY LTD,UDUPI vs. ITO WARD- 1&TPS , UDUPI

In the result both the appeals filed by the assessee are allowed

Bench: Shri Prashant Maharishi

delay condoned and appeals admitted. Page 10 of 19 12. Briefly stated the facts for assessment year 2018 – 19 shows that assessee filed its return of income at Rs. Nil on 26 September 2018. The return was picked up for limited scrutiny assessment for verification of deduction from total income under chapter VI – A. Notice under section

SHRI. G K RAVI,BANGALORE vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

200/-\n| 77,27,904\n| 1,03,90,104/-\n| 2016-17\n| 153C did.\n27.09.2021\n| 2,47,57,950/-\n| 3,38,45,591\n| 5,86,03,541/-\n| 2017-18\n| 153C dtd.\n27.09.2021\n| 1,36,81,870/-\n| 91,75,100\n| 2,28,56,970/-\n| 2018-19\n| 153C dtd.\n27.09.2021

SHRI. G K RAVI,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4) , BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

200/-\n77,27,904\n1,03,90,104/-\n2016-17\n153C did.\n27.09.2021\n2,47,57,950/-\n3,38,45,591\n5,86,03,541/-\n2017-18\n153C dtd.\n27.09.2021\n1,36,81,870/-\n91,75,100\n2,28,56,970/-\n2018-19\n153C dtd.\n27.09.2021\n4,05,85,590/-\n1,53,09,694\n5,58,95,234/-\n2019

M/S. CHILD DEVELOPMENT PROJECT OFFICER,SHIVAMOGGA vs. INCOME-TAX OFFICER, TDS WARD, DAVANGERE

The appeals are partly allowed to the aforesaid extent

Bench: Shri George George Kshri Laxmi Prasad Sahu

condone the delay in filing the appeal after relying on the above judgment. ITA Nos.882-890/Bang/2023 Page 10 of 17 19. Coming to the merit of the case, the sole issue involved in all these appeals are with regard to dismissing the appeal of the assessee by the CIT(A) for challenging the fee imposed u/s 234(E) for delay

SHRI. G K RAVI,BENGALURU vs. ACIT, CENTRAL CIRCLE-1(4), BENGALURU

In the result, all the appeals filed by the assessee are allowed for statistical\npurposes

200/- | 77,27,904 | 1,03,90,104/- |\n| 2016-17 | 153C did.\n27.09.2021 | 2,47,57,950/- | 3,38,45,591 | 5,86,03,541/- |\n| 2017-18 | 153C dtd.\n27.09.2021 | 1,36,81,870/- | 91,75,100 | 2,28,56,970/- |\n| 2018-19 | 153C dtd.\n27.09.2021

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC - TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC -TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause

MS. SEENA DEEPAK,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC - TDS, GHAZIABAD

In the result, all the appeals by the assessee are treated as allowed for statistical purpose

Bench: Shri N.V. Vasudevan & Shri B R Baskaran

200 or section 201 or section 234E and any amount paid otherwise by way of tax or interest or fee; ITA Nos.2117 to 2132/Bang/2019 Page 4 of 9 (e) an intimation shall be prepared or generated and sent to the deductor specifying the sum determined to be payable by, or the amount of refund due to, him under clause