XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 273B of the I.T. Act and therefore the impugned penalty is bad in law. It is therefore prayed that the impugned order may please be cancelled. 7. On the facts of the case as well as in law, learned CIT (A) grossly erred in confirming the impugned penalty order without appreciating the fact that the demand notice

XCELLON EDUCATION LIMITED,,AHMEDABAD vs. ADDL. CIT, TDS,, AHMEDABAD

The appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri Siddhartha Nautiyal

Section 273B of the I.T. Act and therefore the impugned penalty is bad in law. It is therefore prayed that the impugned order may please be cancelled. 7. On the facts of the case as well as in law, learned CIT (A) grossly erred in confirming the impugned penalty order without appreciating the fact that the demand notice

THE DY.CIT (INT.-TAXA.)-1, , AHMEDABAD vs. ZYDUS LIFSCIENCE LTD. (FORMERLY KNOWN AS CADILA HEALTHCARE LTD.), AHMEDABAD

In the result, the appeal of the revenue is hereby dismissed

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmed

section 201(1)/201(1A) of the Act. 15. The aggrieved assessee preferred an appeal before the learned CIT(A). The learned CIT(A) after considering the assessment order, and submission of the assessee deleted the demand raised by the AO by observing as under: Asstt. Year- 2012-13 8 “5.6 On the perusal of the impugned order it appears

M/S. KAMLESH GANDHI INFRASTRUCTURE,BARODA vs. THE DY.CIT, CIRCLE-1(2), VADODARA

In the result, the appeal preferred by the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

Section 143(3) upon making addition in regard to disallowance of expenses on account of income tax payment to the tune of Rs. 16,56,950/- and in respect of disallowance of interest for late deposit of TDS to the tune of Rs. 12,272

ITO WARD-4(1)(4),, AHMEDABAD vs. VALLEY COMTRADE PVT LTD ( EARLIER KNOWN AS JHAWAR COMTRADE PVT. LTD.,), AHMEDABAD

In the result appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed & Shri Siddharatha Nautiyalआयकर अपील सं./Ita No. 2034/Ahd/2017 िनधा"रण वष"/Asstt. Year:2012-2013 I.T.O, M/S. Valley Comtrade Pvt. Ltd., Ward-4(1)(4), Vs. (Earlier Known As Jhawar Comtrade Ahmedabad. Pvt. Ltd.,) C-205, Titanium Square, Near Parsoli Bmw Showroom, Thaltej Chokdi, Ahmedabad-380054. Pan: Aadcs3553N & आयकर अपील सं./Ita No. 68/Srt/2017 िनधा"रण वष"/Asstt. Year:2012-2013 M/S. Valley Comtrade Pvt. Ltd., I.T.O, (Earlier Known As Jhawar Comtrade Vs. Ward-1(1)(3), Pvt. Ltd.,) Surat. C-205, Titanium Square, Near Parsoli Bmw Showroom, Thaltej Chokdi, Ahmedabad-380054. Pan: Aadcs3553N

TDS deducted was Rs. 7,00,476/- of which credit has been given The case of this investor for A.Y. 2013-14 is under scrutiny assessment and we enclosed herewith copy of the questionnaire cum notice u/s 142(1) received by the investor from his AO at the given address. These evidences clearly prove the identity, existence, genuineness and creditworthiness

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT. LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

CORRTECH INTERNATIONAL PVT. LTD.,AHMEDABAD vs. THE ADDL. CIT, TDS RANGE,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD)RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

THE DCIT(OSD)RANGE-1,, AHMEDABAD vs. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. THE ACIT.,(OSD) RANGE-1,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

THE DCIT(OSD) RANGE-1,, AHMEDABAD vs. M/S. CORRTECH INTERNATIONAL PVT.LTD.,, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

CORRTECH INTERNATIONAL PVT.LTD.,,AHMEDABAD vs. DY. COMMISSIONER OF INCOME TAX,(OSD),, AHMEDABAD

Bench: Ms. Suchitra Kamble& Shri Waseem Ahmed

Section 273B provides that in case reasonable cause is shown, penalty u/s 272A(2) must not be levied. The Assessee could not file TDS returns in time on account of reasons discussed hereinabove. Since the same is a reasonable cause, penalty cannot be levied. The Ld. AR relied upon the decision of the Hon’ble Apex Court in case

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

272/- in the return of income, which is also reflected in Form 26AS for the year under consideration, but the same was not fully granted. Thus, the Ld. AR prayed that adequate TDS credit should be granted as reflecting in Form 26AS. 33. The Ld. DR relied upon the assessment order. 34. We have heard both the parties and perused

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE(INT.TAXN.)-1, AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

272/- in the return of income, which is also reflected in Form 26AS for the year under consideration, but the same was not fully granted. Thus, the Ld. AR prayed that adequate TDS credit should be granted as reflecting in Form 26AS. 33. The Ld. DR relied upon the assessment order. 34. We have heard both the parties and perused

JOSHI TECHNOLOGIES INTERNATIONAL INC INDIA PROJECTS,AHMEDABAD vs. THE ACIT (INT. TAXA-1), AHMEDABAD

In the result, all the three appeals filed by the assessee are partly allowed

Bench: Dr. Brr Kumar & Ms. Suchitra Kambleita Nos. 80, 81 & 244/Ahd/2022 (Assessment Years 2017-18, 2018-19 & 2019-20)

272/- in the return of income, which is also reflected in Form 26AS for the year under consideration, but the same was not fully granted. Thus, the Ld. AR prayed that adequate TDS credit should be granted as reflecting in Form 26AS. 33. The Ld. DR relied upon the assessment order. 34. We have heard both the parties and perused

PARIMAL CHANDRAKANT ZAVERI,MUMBAI vs. THE PR. CIT-1, VADODARA

In the result, the appeal filed by the Assessee is hereby dismissed

TDS certificate issued by Mr. Sanjeev Lodha are attached as "Annexure 9". 5.3. Thus the Ld. Counsel pleaded that it is nothing but change of opinion by the Ld. PCIT which is not permissible under section 263 I.T.A No. 283/Ahd/2021 A.Y. 2015-16 Page No 7 Parimal Chandrakant Zaveri vs. Pr.CIT of the Act and therefore requested to quash