RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3. On the facts and in the circumstances of the case as also law on subject, the DCIT, CPC TDS should have initiated separate proceedings under section

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3. On the facts and in the circumstances of the case as also law on subject, the DCIT, CPC TDS should have initiated separate proceedings under section

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3. On the facts and in the circumstances of the case as also law on subject, the DCIT, CPC TDS should have initiated separate proceedings under section

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3. On the facts and in the circumstances of the case as also law on subject, the DCIT, CPC TDS should have initiated separate proceedings under section

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3.On the facts and in the circumstances of the case as also law on subject, the DCIT,CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3.On the facts and in the circumstances of the case as also law on subject, the DCIT,CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3.On the facts and in the circumstances of the case as also law on subject, the DCIT,CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3.On the facts and in the circumstances of the case as also law on subject, the DCIT,CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

200A of the IT Act, 1961. 3.On the facts and in the circumstances of the case as also law on subject, the DCIT,CPC TDS should have initiated separate proceedings under section 234E”. 2. Brief facts of the case are that the assessee was liable to deduct tax at source (TDS) on making certain payments as per Chapter XVII

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER , TDS, CPC, SURAT

200A(1) of the Act\nwas passed on 31.07.2012 but appeal before the CIT(A) was filed on\n14.02.2024. Neither any convincing reasons of the grounds for the\ninordinate delay in filing appeal was adduced nor any documentary evidence\nin support of the submissions was filed. As per provisions of section 249(3

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

200A(1) of the Act\nwas passed on 31.07.2012 but appeal before the CIT(A) was filed on\n14.02.2024. Neither any convincing reasons of the grounds for the\ninordinate delay in filing appeal was adduced nor any documentary evidence\nin support of the submissions was filed. As per provisions of section 249(3

MANSI RINKESHKUMAR RATHOD,SURAT vs. ITO, TDS, WARD-1, SURAT

In the result, the appeal of the assessee is dismissed

Bench: Shri Sanjay Garg & Shri Bijayananda Prusethआयकर अपील सं./Ita No.699/Srt/2024 Assessment Year: (2019-20) (Physical Hearing) Mansi Rinkeshkumar Rathod, Vs. Tds, Cpc, Ayakar Bhawan, 4-A/2, Yogi Krupa Society, New Sector – 3, Up – 201010. Civil Road, Surat - 395007 Jurisdiction: Tds, Ward – 1, Surat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Ciapr0584A (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Mukesh Jain, Sr. Dr Date Of Hearing 18/03/2025 Date Of Pronouncement 02/05/2025

3 and 4 of the paper book. He also relied on the decision of the ITAT, Ahmedabad in case of Kanta Govind Singh vs. ACIT, in ITA No.127/AHD/2022, dated 17.05.2023. 6. On the other hand, the learned Senior Departmental Representative (ld. Sr. DR) supported the orders of lower authorities. He submitted that the fees u/s 234E is mandatory and interest

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

3. 814 to 2015-16 Altret Industries Pvt. Ltd., ITO, 815/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 4. 816 & 2014-15 Altret Industries Pvt. Ltd., ITO, 818/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura

ALTRET INDUSTRIES PRIVATE LIMITED,ALTRET HOUSE, SAIYEDPURA vs. THE INCOME TAX OFFICER, TDS, CPC, COMMISSIONER OF INCOME TAX

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

3. 814 to 2015-16 Altret Industries Pvt. Ltd., ITO, 815/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 4. 816 & 2014-15 Altret Industries Pvt. Ltd., ITO, 818/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICXER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

3. 814 to 2015-16 Altret Industries Pvt. Ltd., ITO, 815/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 4. 816 & 2014-15 Altret Industries Pvt. Ltd., ITO, 818/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC, SURAT

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

3. 814 to 2015-16 Altret Industries Pvt. Ltd., ITO, 815/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 4. 816 & 2014-15 Altret Industries Pvt. Ltd., ITO, 818/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura

ALTRET INDUSTRIES PRIVATE LIMITED,SURAT vs. THE INCOME TAX OFFICER, TDS, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

3. 814 to 2015-16 Altret Industries Pvt. Ltd., ITO, 815/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 4. 816 & 2014-15 Altret Industries Pvt. Ltd., ITO, 818/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura

ALTRET INDUSTRIES PRIVATE LIMITED,SAIYEDPURA SURAT vs. THE INCOME TAX OFFICER TDS CPC, CPC

In the result, appeal filed by the assessee in dismissed

Bench: Shri Dinesh Mohan Sinha & Shri Bijayananda Pruseth(Hybrid Hearing)

3. 814 to 2015-16 Altret Industries Pvt. Ltd., ITO, 815/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 4. 816 & 2014-15 Altret Industries Pvt. Ltd., ITO, 818/SRT/2024 12/2881, Altret House, TDS, CPC Saiyedpura Main Road, Gujarat – 395003 PAN: AAECA7918E 5. 855/SRT/2024 2016-17 Altret Industries Pvt. Ltd., ITO, 12/2881, Altret House, TDS, CPC Saiyedpura