SYNDICATE BANK vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

3) requiring to file formal TDS statement within the aforesaid each quarter was inserted on 1.4.2005 and at the relevant point of time, Section 272A(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

3) requiring to file formal TDS statement within the aforesaid each quarter was inserted on 1.4.2005 and at the relevant point of time, Section 272A(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

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING

CENTRAL POWER RESEARCH INSTITUTE vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

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-201010. ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) 48 THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING