Sahana Dwellers (P) Ltd. v. ITO

DY CIT (TDS) -2(1), MUMBAI vs. OMKAR RELATORS & DEVELOPERS P. LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…CIT(A) has set aside the action of the AO in treating the assessee as assessee in default u/s 194-I of the Act, in respect of payment of compensation by following the decision of the co-ordinate Benches rendered in the case of Sahana Dwellers (P) Ltd. v. ITO [158 ITD 78(Mum)] and Shanish Construction Pvt. Ltd. v. ITO [ ITA No. 6087 & 6088/Mum/2014] “I have gone though the facts of the case, grounds of appeal and the appellant’s factual as well as legal submission. The appellant has stated that it has not paid any rent to any land lord for any accommodation while making this payment. Further, the appellant has als…

DY CIT (TDS)-2(1), MUMBAI vs. OMKAR RELATORS & DEVELOPERS P. LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed

Bench: Shri Vikas Awasthy, Hon'Ble & Shri S. Rifaur Rahman, Hon'Ble

…CIT(A) has set aside the action of the AO in treating the assessee as assessee in default u/s 194-I of the Act, in respect of payment of compensation by following the decision of the co-ordinate Benches rendered in the case of Sahana Dwellers (P) Ltd. v. ITO [158 ITD 78(Mum)] and Shanish Construction Pvt. Ltd. v. ITO [ ITA No. 6087 & 6088/Mum/2014] “I have gone though the facts of the case, grounds of appeal and the appellant’s factual as well as legal submission. The appellant has stated that it has not paid any rent to any land lord for any accommodation while making this payment. Further, the appellant has als…

ITO WD 11(1)(3), MUMBAI vs. SALIENT TRADERS P.LTD, MUMBAI

In the result , appeal of the assessee for A

…IN THE INCOME TAX APPELLATE TRIBUNAL, ‘G‘ BENCH MUMBAI BEFORE: SHRI M.BALAGANESH, ACCOUNTANT MEMBER & SHRI AMARJIT SINGH, JUDICIAL MEMBER The Income Tax Officer, Vs. M/s. Salient Traders Pvt. Ward-11(1)(3) Ltd., Mumbai Ground Floor, C-Laram Room No.201, Aayakar Centre, CHSL, Madhu Kunj Bhavan, M.K.Marg Building, Andheri (W) Mumbai – 400 020 Mumbai – 400 058 PAN/GIR No.AAICS2454B (Appellant) .. (Respondent) ITA No.331/Mum/2018 & 332/Mum/2018 (Assessment Year :2013-14 & 2014-15) M/s. Salient Traders Vs. The Income Tax Officer, Pvt. Ltd., Ward-11(1)(3) Ground Floor, C-Laram Mumbai Centre, CHSL, Madhu Room No.201,…

ACIT (TDS) -2(1), MUMBAI vs. OMKAR REALTORS AND DEVELOPERS PVT. LTD., MUMBAI

In the result, appeals filed by the revenue are dismissed and the Cross

Bench: Shri Rajesh Kumar (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-2011 The Asst. Commissioner Of Income Omkar Realtors & Developers Tax (Tds) – 2(1), Pvt. Ltd., Room No. 615, 6Th Floor, Omkar House, Off Eastern Smt. K.G. Mittal Ayurvedic Hospital Vs. Express Highway, Bldg., Charni Road (W), Opp. Sion Chunabhatti Signal, Mumbai - 400002 Sion, Mumbai - 400022 Pan: Aaaco7919F (Appellant) (Respondent) Co No. 237/Mum/2019 (Arising Out Of Ita No. 6814/Mum/2018) Assessment Year: 2010-2011 Omkar Realtors & Developers Pvt. The Asst. Commissioner Of Ltd., Income Tax (Tds) – 2(1), Omkar House, Off Eastern Express 6Th Floor, Smt. K.G. Mittal Highway, Vs. Ayurvedic Hospital Bldg., Charni Opp. Sion Chunabhatti Signal, Sion Road (West), East, Mumbai - 400022 Mumbai - 400002 Pan: Aaaco7919F (Appellant) (Respondent) Assessment Year: 2011-2012 The Asst. Commissioner Of Income Omkar Realtors & Developers Tax (Tds) – 2(1), Pvt. Ltd., Room No. 615, 6Th Floor, Omkar House, Off Eastern Smt. K.G. Mittal Ayurvedic Hospital Vs. Express Highway, Bldg., Charni Road (W), Opp. Sion Chunabhatti Signal, Mumbai - 400002 Sion, Mumbai - 400022 Pan: Aaaco7919F (Appellant) (Respondent)

…d the assessment order on legal ground as well as on merits. The Ld.CIT (A) after hearing the assessee decided the issue raised on merits in favour of the assessee by following the decisions of the Mumbai Tribunal rendered in Sahana Dwellers (P) Ltd. vs. ITO [158 ITD 78(Mum)] and Shanish Construction Pvt. Ltd. vs. ITO [ITA No.6087/Mum/2014] and deleted the additions, however, dismissed the plea of the assessee that the proceedings initiated by the AO u/s 201(1) of the Act were barred by limitation and therefore void-ab- initio. 2. The revenue has challenged the impugned order passed by the Ld. CIT (A) on the foll…