NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI

In the result, all the appeals of assessee are allowed

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

Q-4. The said fees were levied on account of late filing of quarterly electronic TDS returns, as provided u/s 200(3) of the Act read with Rule 31A of the Income Tax Rules. 2.1 The assessee challenged the levy of fees u/s 234E before Ld. CIT(A) vide impugned order dated 04/06/2018, inter-alia, by submitting 3 Assessment Year

DESMOND SAVIO THEODORE FERNANDES,MUMBAI vs. ITO FACELESS ASSESSMENT, MUMBAI

In the result, the appeal is dismissed as non-maintainable

246A(1)(q) must make way for the specific provisions of the Section 253(1)(a). The order sought to be impugned in this appeal is passed by the Assessing Officer, and, therefore, this exception does not come into play. Learned counsel’s understanding of the legal position, even if bonafide- particularly considering his young age and limited experience

MRS. SULAKSHANA NANCHE,MUMBAI vs. ITO 33 (3)(5), MUMBAI

The appeal is allowed for statistical purpose in the terms aforesaid

Bench: Shri Vikas Awasthyआअसं. 457/मुं/2020 ("न.व. 2014-15) Mrs. Sulakshana Nanche, Bunglow No.98, Madhushri, Charkop, Sector 1, Kandvivali West, Mumbai 400 067 Pan: Acupn-3354-Q ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer – 33(3)(5), Kautilya Bhavan, Bandra Kurla Complex, Bandra East, Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Ms. Chaitee Londhe ""तवाद" "वारा/Respondent By : Shri Sanjay J. Sethi सुनवाई क" "त"थ/ Date Of Hearing : 28/06/2021 घोषणा क" "त"थ/ Date Of Pronouncement : 26/07/2021 आदेश/ Order

1, Kandvivali West, Mumbai 400 067 PAN: ACUPN-3354-Q ...... अपीलाथ" /Appellant बनाम Vs. The Income Tax Officer – 33(3)(5), Kautilya Bhavan, Bandra Kurla Complex, Bandra East, Mumbai 400 051. ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant by : Ms. Chaitee Londhe ""तवाद" "वारा/Respondent by : Shri Sanjay J. Sethi सुनवाई क" "त"थ/ Date of hearing : 28/06/2021 घोषणा