M/S PROCESS PUMPS vs. UNION OF INDIA

The appeals are partly allowed to the aforesaid extent

Bench: JAYANT PATEL,B.SREENIVASE GOWDA

TDS as per Section 234E, the fee payable is provided but the mechanism provided was that if there was failure to furnish statements within the prescribed date, the penalty under Section 271H (1) and (2) could be imposed. However, under sub-section (3

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

TDS as per Section 234E, the fee payable is provided but the mechanism provided was that if there was failure to furnish statements within the prescribed date, the penalty under Section 271H (1) and (2) could be imposed. However, under sub-section (3

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

M/S MAHRISHI MELTCHEMS PRIVATE LIMITED vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

2. THE DEPUTY COMMISSIONER 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-560032. 4. THE COMMISSONER OF INCOME TAX (TDS) ROOM NO.900A, 9TH FLOOR, K.G.MITTAL AYURVEDIC HOSPITAL BUILDING, CHARNI ROAD, MUMBAI-400002. ... RESPONDENTS