DISTRICT COOPERATIVE BANK LTD BHOGPUR, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1) and 201(1A) of the Income Tax Act, 1961 ('Act' for short) came to be passed by the A.O. on 04/03/2024, 12/02/2024, 26/02/2024, 04/03/2024 and 26/02/2024 holding that

DISTRICT COOPERATIVE BANK LIMITED RANIPOKHRI,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1) and 201(1A) of the Income Tax Act, 1961 ('Act' for short) came to be passed by the A.O. on 04/03/2024, 12/02/2024, 26/02/2024, 04/03/2024 and 26/02/2024 holding that

DISTRICT COOPERATIVE BANK LIMITED,MIYANWALA,DEHRADUN vs. DCIT/ACIT, C C, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1) and 201(1A) of the Income Tax Act, 1961 ('Act' for short) came to be passed by the A.O. on 04/03/2024, 12/02/2024, 26/02/2024, 04/03/2024 and 26/02/2024 holding that

DISTRICT COOPERATIVE BANK LTD MAJRA, DEHRADUN,DEHRADUN vs. DCIT/ACIT, C C DEHRADUN, DEHRADUN

In the result, the Appeals of the Appellant are partly allowed for

Bench: Shri Yogesh Kumar U.S & Shri Sanjay Awasthi

condone the delay of294, 202, 263, 324 and 324 days respectively in filing the captioned Appeals by the Assessee. 6. Brief facts of the case are that, orders under Section 201(1) and 201(1A) of the Income Tax Act, 1961 ('Act' for short) came to be passed by the A.O. on 04/03/2024, 12/02/2024, 26/02/2024, 04/03/2024 and 26/02/2024 holding that

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HLDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER, BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A),, HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX(A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), , HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDEANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

condone the delay in filing the appeals and admit them for adjudication on merits. As stated earlier, the common dispute in all these appeals relates to levy of fee under section 234E of the Act for default in furnishing Tax Deducted

SHRI VIBHU GROVER,KOTDWARA vs. PCIT, DEHRADUN

In the result appeal of the assessee is allowed

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalvibhu Grover, Pcit, M/S Grover Sales Corporation, Dehradun. Garage Road, Kotdwara, Vs. Pauri-246169 Pan:Agdpg5842R (Appellant) (Respondent) Assessee By Shri Anil Jain, Adv. Department By Shri S.K. Chaterjee, Cit-Dr

Delay condoned. This special leave petition is misconceived and is completely contrary to the law pertaining to Section 263 of the Income Tax Act, 1961. The notice under Section 148 of the 1961 Act referred to two reasons. The first reason was with regard to non-declaration of the account in ING Vysya Bank with a credit of Rs.70

RAJESH AGGARWAL ,DEHRADUN vs. THE DEPUTY COMMISSIONER OF INCOME TAX OFFICER, CENTRAL CIRCLE, DEHRADUN

In the result, all the appeals of the assessee are allowed

condone the delay and admit the appeals of the assessee for adjudication. 2. As identical issues are involved in all these appeals, they are taken up together and disposed of by this common order for the sake of convenience. AY: 2011-12 3. The assessee has raised the following grounds of appeal: That the Order passed

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

deduction of tax made during the quarter by the prescribed due date. Similarly, under Chapter XVII-BB of the Act, a person is required to collect tax on certain specified receipts at the specified rates. The person collecting tax ('the collector') also is required to file a quarterly Tax Collection at Source (TCS) statement containing the details of collection