R. RAMAKRISHNAN vs. THE CENTRAL BOARD OF DIRECT TAXES

Appeal is allowed in part

Bench: S.SUJATHA,SHIVASHANKAR AMARANNAVAR

condonation of delay under section 119(2xb) which are pending as on the date of issue of the Circular.” 8. Indisputably, application under Section 119[2][b

M/S SHARAVATHY CONDUCTORS vs. THE CHIEF COMMISSIONER OF

Bench: The Hon’Ble Dr.Justice Vineet Kothari W.P.No.28376/2017 (T-It) Between

condonation of delay in filing the revised return of income for the Assessment Year 1997-98 under Section 119(2)(b

VASUDEV ADIGAS FAST FOODS PVT. LTD. vs. CENTRAL BOARD OF DIRECT TAXES

In the result, the petition is allowed

Bench: The Hon’Ble Mr. Justice Alok Aradhe

Section 119(2)(b) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’, for short) and to 3 allow the application submitted by the petitioner dated 13.10.2016 for condonation of delay

SMT. DR. SUDHA KRISHNASWAMY vs. CHIEF COMMISSIONER OF INCOME TAX

Bench: The Chief Commissioner Of Income Tax

Section 119(2)(b) of the Income Tax Act, 1961 (‘Act’ for short) by the Chief Commissioner of Income Tax (Intl. Taxn), South Zone, Bengaluru, relating to the Assessment years 2010-11, 2011-12 and 2012-13, whereby the petition filed by the petitioner for condonation of delay

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

DR V. NARAYANASWAMY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

ECOLE SOLUTIONS PVT LTD vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

M/S NEW MEDIA COMPANY vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

SRI. FATHERAJ SINGHVI vs. UNION OF INDIA

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

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

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number

SRI CHANDRAKAR K KAMATH vs. THE DEPUTY COMMISSIONER OF

Bench: The Hon’Ble Mr.Justice Aravind Kumar

B, shall be furnished by the deductor in Form 26B electronically under digital signature in accordance with the procedures, formats and standards specified under sub-rule (5)]. (4) The deductor at the time of preparing statements of tax deducted shall,— (i) quote his tax deduction and collection account number (TAN) in the statement; (ii) quote his permanent account number