PARAG MAKANBHAI PARSANA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

234E has been made by recasting clause (c) of sub-section (1) of section 200A so as to make intimation/order u/s. 200A rectifiable u/s. 154 of the Act and appealable u/s. 246A of the Act only after 01/06/2015. 5.1 The ITO TDS

JAYESHBHAI KANJIBHAI DANGARIYA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

234E has been made by recasting clause (c) of sub-section (1) of section 200A so as to make intimation/order u/s. 200A rectifiable u/s. 154 of the Act and appealable u/s. 246A of the Act only after 01/06/2015. 5.1 The ITO TDS

RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

234E has been made by recasting clause (c) of sub-section (1) of section 200A so as to make intimation/order u/s. 200A rectifiable u/s. 154 of the Act and appealable u/s. 246A of the Act only after 01/06/2015. 5.1 The ITO TDS

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA, SA vs. AR PLOT,,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS,, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

TDS statement and issuance of intimation under section 200A in respect thereof, an adjustment could also be made in respect of the “fee, if any, shall be computed in accordance with the provisions of section 234E

JAYSUKH NANJI KORADIYA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.336 & 337/Rjt/2018 "नधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Income Tax Officer. Jaysukh Nanji Koradiya, Tds-3, Vs. Plot No.426/1, Jamnagar. Nr.Geb Office, Gidc, Stu, Jamnagar.

TDS), Jamnagar treating it as non-maintainable. He ought to have admitted the appeal and decide case on merit since Ld.AO has treated assessee as ‘’assessee in default’’ u/s.206C(6)/(7) specially when assessee was not liable to file TCS return as required by section 206C. The issue raised by the assessee is that the learned CIT-A erred

JAYSUKH NANJI KORADIYA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.336 & 337/Rjt/2018 "नधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Income Tax Officer. Jaysukh Nanji Koradiya, Tds-3, Vs. Plot No.426/1, Jamnagar. Nr.Geb Office, Gidc, Stu, Jamnagar.

TDS), Jamnagar treating it as non-maintainable. He ought to have admitted the appeal and decide case on merit since Ld.AO has treated assessee as ‘’assessee in default’’ u/s.206C(6)/(7) specially when assessee was not liable to file TCS return as required by section 206C. The issue raised by the assessee is that the learned CIT-A erred

VIMALBHAI MOHANBHAI NARIYA PROP. S.M. CORPORATION,,JAMNAGAR vs. THE INCOME TAX OFFICER, TDS-3, , JAMNAGAR

In the result, appeal filed by the assessee is allowed, for statistical purpose/

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No. 359/Rjt/2018 िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing)

TDS – 3, 4606, GIDC, Phase – III, Dared, JamnDagar Jamnagar "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEKPN4149M (Appellant) (Respondent) Appellant by : Shri V. P. Sutaria, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 24/02/2025 : 19/05/2025 Date of Pronouncement आदेश / O R D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining

NIRAJ TRANSPOZAL,JAMNAGAR vs. THE CIT(APPEALS), JAMNAGAR

In the result, the appeals of the Assessee are dismissed under VSV

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita Nos. 142-144/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2016-2017 Niraj Transpozal, A.C.I.T., Indraprastha Complex, Vs. Centralized Processing Bedi Gate, Cell(Tds), Jamnagar. Ghaziabad.

section 234E of the Act has already been discharged. Likewise, the assessee has also taken necessary steps for resolving the dispute involved in the impugned appeals under Vivad se Vivad Scheme-2020 but the same is pending due to some technical problem. However, the assessee is very hopeful that the issue on hand will be admitted under the VsV Scheme