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

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

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

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

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

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

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), NAGPUR vs. M/S GUPTA METALLICS & POWER LIMITED , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

TDS was not deducted u/s.40(a)(ia) of the Act, assessment was held to be erroneous and prejudicial to the interest of the revenue. That consequence to this, order passed u/s.263 of the Act, the Assessing Officer passed assessment order u/s.143(3) r.w.s.263 on 12.03.2015 and made disallowance for the said sum of Rs.66,64,466/- by rejecting the contention

ASSISTATN COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI MAHESH GUPTA , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

TDS was not deducted u/s.40(a)(ia) of the Act, assessment was held to be erroneous and prejudicial to the interest of the revenue. That consequence to this, order passed u/s.263 of the Act, the Assessing Officer passed assessment order u/s.143(3) r.w.s.263 on 12.03.2015 and made disallowance for the said sum of Rs.66,64,466/- by rejecting the contention

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI MAHESH GUPTA , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

TDS was not deducted u/s.40(a)(ia) of the Act, assessment was held to be erroneous and prejudicial to the interest of the revenue. That consequence to this, order passed u/s.263 of the Act, the Assessing Officer passed assessment order u/s.143(3) r.w.s.263 on 12.03.2015 and made disallowance for the said sum of Rs.66,64,466/- by rejecting the contention

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, 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