M/S MANASVI PROJECTS PRIVATE LIMITED ,MUMBAI vs. ACIT-CPC, GAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

ADILOK VIDYALAYA BODUNDA,GONDIA vs. INCOME TAX OFFICER WARD 2(4), BHANDARA

Bench: Shri S. S. Godara

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, l evy of late fe pr escribed u /s 234E is mandatory and consequential in nature, therefore, the same canot be deleted on the ground of reasonable cause as explained by the apelant, thus the ground stands adjudicated against

M/S MANASVI PROJECTS PRIVATE LIMITED ,MUMBAI vs. ACIT-CPC, GAZIABAD

Bench: Shri S. S. Godara

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, l evy of late fe pr escribed u /s 234E is mandatory and consequential in nature, therefore, the same canot be deleted on the ground of reasonable cause as explained by the apelant, thus the ground stands adjudicated against

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Bench: Shri S. S. Godara

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, l evy of late fe pr escribed u /s 234E is mandatory and consequential in nature, therefore, the same canot be deleted on the ground of reasonable cause as explained by the apelant, thus the ground stands adjudicated against

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Bench: Shri S. S. Godara

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, l evy of late fe pr escribed u /s 234E is mandatory and consequential in nature, therefore, the same canot be deleted on the ground of reasonable cause as explained by the apelant, thus the ground stands adjudicated against

M/S MANASVI PROJECTS PRIVATE LIMITED ,MUMBAI vs. ACIT-CPC, GAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

ARCHANA VIDYANIKETAN LAKHPURI ,AKOLA vs. ACIT-CPC-TDS, GHAZIABAD

Appeals of the appellants are allowed in above terms

Bench: Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act and we finding force in the argument of the Revenue, are of the considered view that, levy of late fee prescribed u/s 234E is mandatory and consequential in nature, therefore, the same cannot be deleted on the ground of reasonable cause as explained by the appellant, thus the ground stands adjudicated against the appellant

BANK OF INDIA, DONGARGAON,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act. In the event the Ld. NFAC was constrained to dismiss the appeals in limine on technical grounds of limitation without touching or adjudicating merits thereof. 7. We however note that, while dismissing these appeals in limine on the grounds of limitation, the Ld. NFAC disregarded the fact that substantial part ITAT-Nagpur Page

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act. In the event the Ld. NFAC was constrained to dismiss the appeals in limine on technical grounds of limitation without touching or adjudicating merits thereof. 7. We however note that, while dismissing these appeals in limine on the grounds of limitation, the Ld. NFAC disregarded the fact that substantial part ITAT-Nagpur Page

BANK OF INDIA, BUTIBORI,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act. In the event the Ld. NFAC was constrained to dismiss the appeals in limine on technical grounds of limitation without touching or adjudicating merits thereof. 7. We however note that, while dismissing these appeals in limine on the grounds of limitation, the Ld. NFAC disregarded the fact that substantial part ITAT-Nagpur Page

BANK OF INDIA, DHARAMPETH,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act. In the event the Ld. NFAC was constrained to dismiss the appeals in limine on technical grounds of limitation without touching or adjudicating merits thereof. 7. We however note that, while dismissing these appeals in limine on the grounds of limitation, the Ld. NFAC disregarded the fact that substantial part ITAT-Nagpur Page

BANK OF INDIA,NAGPUR vs. JOINT COMMISSIONER OF INCOME TAX, TDS, RANGE-1, NAGPUR

Appeals are allowed for statistical purposes

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshali

section 273B of the Act. In the event the Ld. NFAC was constrained to dismiss the appeals in limine on technical grounds of limitation without touching or adjudicating merits thereof. 7. We however note that, while dismissing these appeals in limine on the grounds of limitation, the Ld. NFAC disregarded the fact that substantial part ITAT-Nagpur Page