BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

condoned. In view of the aforesaid judgment of the Hon'ble SC there is no delay. 6. That the assessee has raised Ground No. 1 - 6 of Appeal as under:- "1. That on the facts and in the circumstances of the case and in law, the learned CIT(A), National Faceless Appeal Centre, Delhi erred in upholding

M/S N.N. FOREX TRAVEL SERVICES PVT. LTD.,MOHALI vs. DCIT (CPC), TDS, , GHAZIABAD

Bench: Ms Diva Singh & Ms. Annapurna Gupta

200A dated 21-03-2014 was communicated on 31-03-2014, thus resulting in delay of 195 & 493 days respectively. An application for condonation of delay in filing the appeals was also filed alongwith the appeals which was rejected by the CIT(A), thus dismissing the assessees appeal. The Ld.CIT(A) thereafter adjudicated the appeal on merits also, upholding

NAVPREET SINGH BHASIN,CHANDIGARH vs. ITO, TDS-2, CHANDIGARH

In the result, all the appeals are allowed for statistical purposes

Bench: Smt. Diva Singh & Shri Vikram Singh Yadav

condonation of delay and the appeal prior to amendments also did not make the imposition of late fees by Section 234E to be ultra vires.” We, therefore, find that the matter raised for consideration before the Hon’ble Rajasthan High Court was the constitutional validity of section 234E and as far as the issue of powers of the Assessing officer