SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

234 E and on considering both the above views, it appears that the opinion expressed by the Gujarat High Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section 234E by itself creates a liability and the liability to pay the late fee is not dependent on section 200A(1)(c) which only prescribes the recovery mechanism reflects

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

234 E and on considering both the above views, it appears that the opinion expressed by the Gujarat High Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section 234E by itself creates a liability and the liability to pay the late fee is not dependent on section 200A(1)(c) which only prescribes the recovery mechanism reflects

CHATE TUTORIALS PVT. LTD.,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

234 E and on considering both the above views, it appears that the opinion expressed by the Gujarat High Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section 234E by itself creates a liability and the liability to pay the late fee is not dependent on section 200A(1)(c) which only prescribes the recovery mechanism reflects

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

234 E and on considering both the above views, it appears that the opinion expressed by the Gujarat High Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section 234E by itself creates a liability and the liability to pay the late fee is not dependent on section 200A(1)(c) which only prescribes the recovery mechanism reflects

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

234 E and on considering both the above views, it appears that the opinion expressed by the Gujarat High Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section 234E by itself creates a liability and the liability to pay the late fee is not dependent on section 200A(1)(c) which only prescribes the recovery mechanism reflects

CHATE TUTORIALS PVT LTD,AURANGABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK, NASHIK

In the result, both the bunch of appeals filed by the respective assessee’s in ITA Nos

Bench: Dr.Manish Borad & Shri Vinay Bhamoreआयकर अपील सं. / Ita Nos.476 To 480/Pun/2024 Chate Tutorials Pvt. Ltd., Vs. Acit,Tds Circle, Chate House, Plot No.4, Nashik Near N-2 Cricket Stadium, Cidco, Aurangabad – 431 003 Maharashtra Tan : Nskco1565E Appellant Respondent

234 E and on considering both the above views, it appears that the opinion expressed by the Gujarat High Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section 234E by itself creates a liability and the liability to pay the late fee is not dependent on section 200A(1)(c) which only prescribes the recovery mechanism reflects

SHRI BHASKARACHARYA PRATISHTHAN,CHH. SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

CHATE TUTORIALS PVT. LTD. AURANGABAD , AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, GHAZIABAD

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

SHRI BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS, CPC TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

SHREE BHASKARACHARYA PRATISHTHAN,CHH SAMBHAJINAGAR vs. LD. DEPUTY COMMISSIONER OF INCOME TAX, CPC-TDS

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

CHATE TUTORIALS PVT. LTD. ,AURANGABAD vs. LD. ASSISTANT COMMISSIONER OF INCOME TAX, TDS CIRCLE, NASHIK , NASHIK

In the result, both the bunch of appeals filed by the\nrespective assessee's in ITA Nos

234 E and on considering both\nthe above views, it appears that the opinion expressed by the Gujarat\nHigh Court in Rajesh Kourani v. UOI [2017] 297 CTR 502 that section\n234E by itself creates a liability and the liability to pay the late fee is\nnot dependent on section 200A(1)(c) which only prescribes the recovery\nmechanism reflects

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

TDS),Ghaziabad ..... tRTsff / Respondent Dhiraj S Dandgaval Assessee by Shri S. P. Walimbe Revenue by tfl'Otsl / Date of Hearing : 08.06.2022 W f l cilOy / Date of Pronouncement : 19.07.2022 3TT&T / O R D E R PER S. S. GODARA, JM : 1. These assessee’s three appeals for assessment years 2013-14 to 2015- 16, arise against

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

TDS),Ghaziabad ..... tRTsff / Respondent Dhiraj S Dandgaval Assessee by Shri S. P. Walimbe Revenue by tfl'Otsl / Date of Hearing : 08.06.2022 W f l cilOy / Date of Pronouncement : 19.07.2022 3TT&T / O R D E R PER S. S. GODARA, JM : 1. These assessee’s three appeals for assessment years 2013-14 to 2015- 16, arise against

ARMEKA FINANCIAL CONSULTANTS PRIVATE LIMITED,PUNE vs. ACIT, CPC- TDS,, GHAZIABAD

Appeals are allowed in above terms

Bench: Shri S.S.Godara, Jm & Shri Dr. Dipak P. Ripote, Am

TDS),Ghaziabad ..... tRTsff / Respondent Dhiraj S Dandgaval Assessee by Shri S. P. Walimbe Revenue by tfl'Otsl / Date of Hearing : 08.06.2022 W f l cilOy / Date of Pronouncement : 19.07.2022 3TT&T / O R D E R PER S. S. GODARA, JM : 1. These assessee’s three appeals for assessment years 2013-14 to 2015- 16, arise against