M/S PROCESS PUMPS vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power under Section 200A, the amount of fee under Section 234E is computed and determined. The demand is made and the intimation given under Section 200A includes the computation and the determination of the fee payable by the appellant-petitioners

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power under Section 200A, the amount of fee under Section 234E is computed and determined. The demand is made and the intimation given under Section 200A includes the computation and the determination of the fee payable by the appellant-petitioners

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S PROCESS PUMPS (I) PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S CATHODIC CONTROL CO LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S PRAKASH BUS CORPORATION PVT LTD vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

MINTENT SERVICED APARTMENTS PVT LTD., vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S. LAKSHMINIRMAN BANGALORE PVT.LTD vs. THE DEPUTY COMMISSIONER OF INCOME-TAX

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S TEACHERS CO OPERATIVE BANK vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU

M/S PRODIGY TECHNOVATIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

13 AND: 1. UNION OF INDIA REP. BY THE SECRETARY OF MINISTRY OF FINANCE, DEPARTMENT OF REVENUE, ROOM NO.128-A, NORTH BLOCK, NEW DELHI -110001. 2. THE DEPUTY COMMISISONER OF INCOME TAX CENTRALIZED PROCESSING CELL-TDS, AAYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABAD, U.P -201010. 3. THE COMMISSIONER OF INCOME TAX (TDS) ROOM NO.59, H.M.T. BHAVAN, 4TH FLOOR, BELLARY ROAD, GANGANAGAR, BENGALURU