Aggarwal Chambers of Commerce v. Ganpat Rai Hiralal

ITO TDS 2(2)(1), MUMBAI vs. SAGARGANGA DEVELOPERS LLP, NAVI MUMBAI

In the result, appeal filed by the revenue for assessment year 2010-2011

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 The Ito Tds 2(2)(1), M/S Sagarganga Developers Llp, 203, Room No. 1010, 10Th Floor, Raikar Bhawan, Sector-17, Smt. K.G. Mittal Ayurvedic Vs. Vashi, Hospital Bldg, Navi Mumbai – 400703 Charni Road (W), Mumbai - 400002 Pan : Abqfs3223G (Appellant) (Respondent) Revenue By : Shri V. Justin (Dr) Assessee By : Shri Lal Chand Choudhary (Ar) Date Of Hearing: 02/05/2018 Date Of Pronouncement: 30/07/2018

…ircumstances of the case and in law, the Ld. CIT (A) is competent to go into the question of taxability of the payment made by the assessee to CIDCO despite the decision of the Apex Court in the case of the Aggarwal Chambers of Commerce V. Ganpat Rai Hiralal, 33 ITR 245, where it has been held that the persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment.” 5. Before us, the Ld. departmental representative relying on the order passed by the ITO (TDS) submitted that the Ld. CIT(A) has deleted the addition wrongly holding that the amount paid by the ass…

ITO (TDS) - 1(1)(1), MUMBAI vs. ADARSH CO-OP. HOUSING SOCIETY LTD., MUMBAI

In the result, both appeals filed by the revenue are hereby ordered to be dismissed

Bench: Shri Rajendra, Am & Shri Amarjit Singh, Jm

…circumstances of the case and in law, the Ld. CIT(A) has erred in going into the question of taxability of the payment made by the assessee to MMRDA despite the decision of the Apex Court in the case of The Aggarwal Chambers of Commerce V Ganpat Rai Hiralal, 33 ITR 245, where it has been held that [he persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment." (v) The appellant prays that for this and other reasons it is submitted that the order of the CIT(A) on the grounds be set aside and that of the Assessing Officer be restored. (yi) The appellant cra…

DCIT (TDS) -1(3), MUMBAI vs. K. RAHEJA CORPORATE SERVICES P.LTD, MUMBAI

In the result, Revenue's appeal is treated as dismissed

Bench: Shri C.N. Prasad, Hon'Ble & Shri N.K. Pradhan, Hon'Bledy. Commissioner Of Income-Tax V. M/S. K. Raheja Corporate Services (Tds) – 1(3) Pvt. Ltd. Room No. 604, Raheja Tower, Plot No. C-30, K.G. Mittal Ayurvedic Hospital G-Block, Bandra, Kurla Complex, Building, Charni Road, Bandra (E), Mumbai 400 051 Mumbai – 400 002 Pan.No: Aabcn 9309 B

…circumstances of the case and in law, the Ld.CIT(A) has erred in going into the question of taxability of the payment made by the assessee to MMRDA despite the decision of the Apex Court in the case of The Aggarwal Chambers of Commerce v. Ganpat Rai Hiralal, 33 ITR 245, where it has been held that the persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment. 3. The Learned Counsel for the assessee, at the outset submits that the issue in appeal is squarely covered in favour of the assessee in assessee’s own case for the Assessment Year 2010-11 in ITA.No.…

ITO (TDS) 1(2)(2), MUMBAI vs. ENAM FINANCIAL CONSULTANTS P.LTD, MUMBAI

In the result, both the appeals of the Revenue are dismissed

Bench: Shri G.S.Pannu & Shri C.N.Prasad

…आयकर अपीलीय अधिकरण " ई ” न्यायपीठ म ुंबई में। IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “E”, MUMBAI BEFORE SHRI G.S.PANNU, ACCOUNTANT MEMBER AND SHRI C.N.PRASAD, JUDICIAL MEMBER ITA NO.4421/MUM/2015 : (A.Y : 2010-11) ITA NO.4422/MUM/2015 : (A.Y : 2011-12) ITO (TDS) -1(2)(2) Vs. M/s Enam Financial Consultants R.No.812, K.G.Mittal Hospital Bldg. Pvt. Ltd Charni Road 44, 2nd Floor, Khatau Building Mumbai – 400 002 Sahid Bhagat Singh Road Fort, Bank Street Mumbai – 400 023 PAN : AAACE1052H (अपीलार्थी / Appellant) (प्रत्यर्थी / Respondent) अपीलार्थी की ओर से / Appellant by : Shri A.K.Nayak प्रत्यर्थी की ओर से…

ITO (TDS) 1(1), MUMBAI vs. A SURTI DEVELOPERS P.LTD, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Mahavir Singh () & Shri N.K. Pradhan () Assessment Year: 2009-10

…circumstances of the case and in law, the Ld. CIT(A) has erred in going into the question of taxability of the payment made by the assessee to MMRDA despite the decision of the Apex Court in the case of the Aggarwal Chambers of Commerce V. Ganpat Rai Hiralal, 33 ITR 245, where it has been held that the persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment. 3. Briefly stated, the facts are that during the course of survey, it was found that the assessee, A Surti Developers P. Ltd. (ASDL) had made lease payment of Rs. 60,55,050/- to Mumbai Metropolitan R…

ITO (TDS) 1(1)(3),MUMBAI vs. BKS GALAXY REALTORS P.LTD, NAVI MUMBAI

In the result, the appeal of the Revenue is dismissed

Bench: Sri B. R. Baskaran, Am & Sri Amit Shukla, Jm The Income Tax Officer(Tds), Vs. M/S. Bks Galaxy Realtors Ward -1 (1) (3),Room No.806, Pvt. Ltd., 409, Sector 17, Plot K.G.Mittal Hospital Building, No.74, Navi Mumbai Charni Road, Mumbai-2 Pan: Accb 8390 D Appellant .. Respondent

…circumstances of the case and in law, the Ld. CIT(A) has erred in going into the question of taxability of the payment made by the assessee to CIDCO despite the decision of the Apex Court in the case of The Aggarwal Chambers of Commerce V. Ganpat Rai Hiralal, 33 ITR 245, where it has been held that the persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment.” 2. At the outset, the learned Counsel for the assessee submitted that the issue of payment of lease premium to CIDCO, whether falls within the ambit of rent u/s 194-I or not has been the subject mat…

ITO (TDS) 1(2), MUMBAI vs. ATUL AGARWAL & SONS, NAVI MUMBAI

In the result, the appeal filed by the Revenue in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 5196/Mum/2014 ("नधा"रण वष" / Assessment Year : 2011-12)

…circumstances of the case and in law, the Ld.CIT(A) has erred in going into the question of taxability of the payment made by the assessee to CIDCO despite the decision of the Apex Court in the case of The Aggarwal Chambers of Commerce V. Ganpat Rai Hiralal, 33 ITR 245, where it has been held that the persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment." 3. The brief facts of the case are that during the course of survey action by the ACIT(TDS)-1(1), Mumbai in the case of M/s City Development Corporation (CIDCO) at Belapur, information was received…

ITO (TDS) 3(5), MUMBAI vs. VIKRAM SINGH SHAH, NAVI MUMBAI

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.3123/Mum/2014 ("नधा"रण वष" / Assessment Year : 2010-11) Income Tax Officer (Tds), Mr. Vikram Singh Shah, बनाम/ 3(5), 228, Vardhaman Market, V. Room No. 1008, 10Th Floor, Sector 17,Vashi, Smt. K.G. Mittal Ayurvedic Navi Mumbai-400 703. Hospital Bldg., Charni Road (W), Mumbai – 400 002. "थायी लेखा सं./Pan : Aazps3120L .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

…circumstances of the case and in law, the Ld. CIT(A) has erred in going into the question of taxability of the payment made by the assessee to CIDCO despite the decision of the Apex Court in the case of The Aggarwal Chambers of Commerce V. Ganpat Rai Hiralal, 33 ITR 245 where it has been held that the persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment." 3. The brief facts of the case are that information was received by the A.O. that the assessee has paid lease premium to the City and Industrial Development Corporation of Maharashtra Ltd. (CIDCO) b…

TRO (TDS) RG 3, MUMBAI vs. SHREE HAZARIMAL SOMANI MEMORIAL TRUST, MUMBAI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Sanjay Arora & Shri Pawan Singhassessment Year: 2010-11 Tax Recovery Officer (Tds) M/S Shree Hazarimal Somani Rg.-3, R.No. 1013, 10Th Floor, Memorial Trust, 214, Empire House, 3Rd Floor, Dr. D.N. Road, Smt. K.G. Mittal Ayurvedic Vs. Hospital Building, Charni Fort, Mumbai-400001. Road, Mumbai-400002. Pan: Aaats1884L (Appellant) (Respondent)

…circumstances of the case and in law, the Ld.CIT(A) has erred in going into the question of taxability of the payment made by the assessee to MMRDA despite the decision of the Apex Court in the case of The Aggarwal Chambers of Commerce V. Ganpat Rai Hiralal, 33 ITR 245, where it has been held that the persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment." 2. Brief facts of the case are that during the FY- 2009-10 the assessee had made payment of lease premium of Rs. 56,06,000/- to MMRDA. On receipt of the information that assessee had made payment o…

MUMBAI PUNE MOTOR MALAK SHRAMJIVAN PREMISES CO OPERATIVE SOCIETY LTD,MUMBAI vs. ITO (TDS) 2(3), MUMBAI

The appeals of the assessee are allowed

Bench: Shri Joginder Singh & Shri Ashwani Taneja

…आयकर अपील"य अ"धकरण, मुंबई "यायपीठ, बी,मुंबई । IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES “B”, MUMBAI "ी जो"ग"दर "संह, "या"यक सद"य एवं "ी अ"नी तनेजा, लेखा सद"य, के सम" Before Shri Joginder Singh, Judicial Member, and Shri Ashwani Taneja, Accountant Member ITA NOs.1002 to 1006/Mum/2014 Assessment Years: 1995-96 to 1997-98 & 2006-07 to 2007-08 Mumbai Pune Motor Malak ITO-(TDS)-2(3), Shramjivan Premises Mumbai बनाम/ Cooperative Society Ltd. Vs. 4/212, Abhyudaya Nagar, Kala Chowki, Mumbai-400033 ("नधा"रती /Assessee) (राज"व /Revenue) PAN. No.AAAAM8387M "नधा"रती क" ओर से / Assessee by Shri Mandar Vaidya Shri…

ITO (TDS) 2(5), MUMBAI vs. PALTON YARN P.LTD, MUMBAI

In the result, the Revenue’s appeal for A

…circumstances of the case an in law, the Ld. CIT(A) has erred in going into the question of taxability of the payment made by the assessee to MMRDA despite the decision of the Apex Court in the case of The Aggarwal Chambers of Commerce V. Ganpat Rai Hiralal, 33 ITR 245, where it has been held that the persons who are responsible for d duction of tax at source are not concerned with the ultimate result of assessment.’ 3.2.1 We have heard both the ld. DR for Revenue and the ld. AR for the assessee, and have perused and carefully considered the material on record; including the judicial decisions cited. The entire…

ITO (TDS) 2(5), MUMBAI vs. ORIENTAL BANK OF COMMERCE, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri Jason P. Boaz

…deration and stated that as the premium is nothing but advance lease rent and referred the decision of Hon’ble Apex Court in the case of Agarwal Chambers of Commerce V/s Ganpat Rai Hiralal, 14 Oriental Bank of Commerce ITA No.1300 & 1301/Mum/2014 reported in 33 ITR 245 wherein it has been held that persons who are responsible for deduction of tax at source are not concerned with the ultimate result of the assessment. 8.4 Ld. CIT(A) has stated in para 5.11 of the impugned order (s) that a copy of written submission filed by AO was provided to the assessee for their comments and the assessee filed its rejoinder…

DCIT (TDS) 2(1), MUMBAI vs. LODHA COWN BUILD MART P.LTD, MUMBAI

In the result, appeal of the revenue stands dismissed

Bench: Shri Rajendra & Shri Amit Shukla

…the circumstances of the case and in law, the Ld. CIT(A) has erred in going into the question of taxability of payment made by the assessee to MMRDA despite the decision of the Apex Court in the case of the Aggarwal Chambers of Commerce v. Ganpat Rai Hiralal, 33 ITR 245, where it has been held that the persons who are responsible for deduction of tax at source are not concerned with the ultimate result of assessment”. 2. At the outset, both the parties agreed that the issue involved in the aforesaid appeal is covered by series of Tribunal decisions in various cases, wherein it has been consistently held that pay…