SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

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

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

2)(k) provided for the penalty of Rs.100/- per day for each day of default in filing TDS statement and such provision also came to be inserted with effect from 1.4.2005. On 1.4.2010, Section 200A

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

SREE C B EDUCATIONAL AND CULTURAL TRUST vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

M/S. K K BROTHERS vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. CENTRAL BOARD OF DIRECT TAXES, REP. BY ITS COMMISSIONER DEPARTMENT OF REVENUE, MINISTRY OF FINANCE, GOVERNMENT OF INDIA, NEW DELHI-110 001. 3. COMMISSIONER OF INCOME TAX (TDS) INCOME TAX DEPARTMENT, THIRD FLOOR, HMT BHAVAN, BELLARY ROAD, BANGALORE-560 001. 4. DEPUTY COMMISSIONER OF INCOME TAX CENTRALISED PROCESSING CELL-TDS, AYKAR BHAVAN, SECTOR-3, VAISHALI, GHAZIABHAD, UTTAR PRADESH