MEASAGE POOJA FLOOR MILLS,AMRITSAR vs. INCOME TAX OFFICER (TDS), AMRITSAR
What did the Tribunal hold?
The Tribunal found the basis for holding the assessee in default for presumptive commission payments in certain years to be unsubstantiated. However, the appeals were allowed for statistical purposes based on observations regarding the exclusion of lockdown periods for pronouncement of orders.
What were the facts?
The assessee firm was found to have paid commission ('dhami') on wheat purchases during a survey. The Assessing Officer treated the assessee in default for not deducting TDS under Section 194H, creating a demand for multiple assessment years.
What were the issues?
Whether the assessee was in default for non-deduction of TDS on commission payments and whether the pronouncement of the order was within the prescribed time limit considering the lockdown period.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Cases cited in this judgment(2)Show listHide list
Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.
- Otters Club v. DIT202 citing392 ITR 244 · 2017 · HC
- Shivsagar Veg Restaurant v. ACIT202 citing317 ITR 433 · 2009 · HC
Income Tax Appellate Tribunal, AMRITSAR BENCH, AMRITSAR
Before: Shri L. P. Sahu & Shri Ravish Sood
आदेश आदेश क� आदेश आदेश क� क� �ितिल�प क� �ितिल�प �ितिल�प अ�े�षत �ितिल�प अ�े�षत अ�े�षत/Copy of the Order forwarded to : अ�े�षत 1. अपीलाथ� अपीलाथ� / The Appellant अपीलाथ� अपीलाथ� 2. ��यथ� ��यथ� / The Respondent. ��यथ� ��यथ� 3. आयकर आयकर आयु� आयकर आयकर आयु� आयु�(अपील आयु� अपील अपील) / The CIT(A)- अपील 4. आयकर आयकर आयु� आयकर आयकर आयु� आयु� / CIT आयु� 5. DR, ITAT, Amritsar Bench, Amritsr 6. गाड� गाड� फाईल गाड� गाड� फाईल फाईल / Guard file. फाईल स�या�पत स�या�पत स�या�पत �ित स�या�पत �ित �ित //True Copy// �ित
आदेशानुसार आदेशानुसार/ BY ORDER, आदेशानुसार आदेशानुसार उप उप उप/सहायक उप सहायक सहायक पंजीकार सहायक पंजीकार पंजीकार (Dy./Asstt. Registrar) पंजीकार
P a g e | 8 ITA No. 369-371/Asr./2019 A.Ys. 2013-14 to-2015-16 M/s Puja Flour Mills Vs. ITO
आयकर आयकर अपीलीय आयकर आयकर अपीलीय अपीलीय अिधकरण अपीलीय अिधकरण अिधकरण/ ITAT, Amritsar. Bench, अिधकरण Amritsar.
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More judgments on Section 194H
- Mahesh Pulaveni, Adilabad vs ITO, Ward -11(1), HyderabadITA 991/HYD/2026[2018-19]Status: Disposed16 Oct 2026AY 2018-19
- M/S. Shree Laminators Ltd., Kolkata vs DCIT, Circle 4(4), KolkataITA 1534/KOL/2026[2011-2012]Status: Disposed15 Oct 2026AY 2011-2012
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1493/KOL/2026[2015-2016]Status: Disposed15 Oct 2026AY 2015-2016
- J.D. Marketing, Kolkata vs ITO, Ward 37(1), KolkataITA 1492/KOL/2026[2013-2014]Status: Disposed15 Oct 2026AY 2013-2014
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