CORPORATION BANK vs. THE INCOME TAX OFFICER (TDS)

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114397-400/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Nehru Nagar Branch 1357/A, Pai Complex Opp. Hotel Ramdev P.B.Road, Belagavi-590010 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

TDS was not made on interest paid to the VTU. The Bank further explained the reason why it should not be treated as an assessee in default. 4. Notwithstanding the explanation given by the petitioner-Bank, on 19.02.2015, the Income Tax Officer passed four separate, but identical orders, and treated the petitioner- Bank as an assessee in default, and raised

BANK OF BARODA vs. THE INCOME TAX OFFICER (TDS)

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114181-184/2015 (T-It) Between: Bank Of Baroda Rep By Chief Manager, Belagavi Branch, 1568, Maruti Galli, Belagavi-590002 ... Petitioner (By Sri. B S N Prasad & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents R

TDS was not made on interest paid to the VTU. The Bank further explained the reason why it should not be treated as an assessee in default. 4. Notwithstanding the explanation given by the petitioner-Bank, on 19.02.2015, the Income Tax Officer passed four separate, but identical orders, and treated the petitioner- Bank as an assessee in default, and raised

CORPORATION BANK, vs. THE INCOME-TAX OFFICER (TDS),

Bench: The Hon'Ble Mr. Justice Raghvendra S. Chauhan Writ Petition Nos. 114367-370/2015 (T-It) Between: Corporation Bank Rep By Chief Manager, Samadevi Galli Branch 3445/1B, Parvati Complex Samadevi Galli, Belagavi. ... Petitioner (By Sri. Narasimha Prasad B.S. & Sri.H R Kambiyavar, Advocates) And: 1. The Income Tax Officer (Tds) Fk Commercial Complex, Opp District Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 2. The Commissioner Of Income Tax (Appeals) Fk Commercial Complex, Opp Civil Hospital, Dr.B.R.Ambedkar Road, Belagavi-560001 ... Respondents

TDS was not made on interest paid to the VTU. The Bank further explained the reason why it should not be treated as an assessee in default. 4. Notwithstanding the explanation given by the petitioner-Bank, on 19.02.2015, the Income Tax Officer passed four separate, but identical orders, and treated the petitioner- Bank as an assessee in default, and raised

THE COMMISSIONER OF INCOME TAX vs. M/S SYMPHONY MARKETING

The appeals are dismissed

Bench: B.V.NAGARATHNA,JAYANT PATEL

50 to $ 75 for the US and Europe, and would be covered under Section 10(14). The appellant could not be said to be indefault within the meaning of section 201(1) for not including such attempt allowance for the purpose of section 192. The Assessing Officer is directed to exclude such amounts of per diem allowances form the amounts

M/S WIPRO LIMITED vs. THE DEPUTY COMMISSIONER OF INCOME TAX

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed u/s 143(1) on 31.01.2005 and the case was selected for scrutiny and notice u/s 143(2) was issued on 14.02.2005. A questionnaire was issued on 27.04.2006 calling for certain

THE COMMISSIONER OF INCOME TAX vs. M/S WIPRO LTD

The appeals stand disposed of, accordingly

Bench: N.KUMAR,B.SREENIVASE GOWDA

TDS of Rs.6,02,14,066/- and advance tax payment of Rs.59,50,80,000/-. The assessee claimed refund of Rs.17,12,21,725/-. The return of income was processed u/s 143(1) on 31.01.2005 and the case was selected for scrutiny and notice u/s 143(2) was issued on 14.02.2005. A questionnaire was issued on 27.04.2006 calling for certain

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

M/S HOTEL FISHLAND vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

M/S TEE ENN ENTERPRISES vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

ADITHYA BIZORP SOLUTIONS INDIA PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

TDS CPC, AAYKAR BHAWAN, SECTOR-3, VAISHALI GHAZIABAD, UTTAR PRADESH-201010 ... RESPONDENTS (BY SRI. K V ARAVIND, ADVOCATE) THESE WRIT PETITIONS ARE FILED UNDER ARTICLES 226 & 227 OF THE CONSTITUTION OF INDIA PRAYING TO DECLARE THE NEWLY INSERTED SECTION 234E TO INCOME TAX ACT 1961 BY FINANCE ACT 2012 AS VIOLATIVE OF ARTICLES 14, 265 AND 277 AND THUS ULTRA