M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT.CIT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

TDS u/s 194C,disallowance u/s 40(a)(ia) is attracted. The ld. CIT(A) referred to provisions of Section 194C read with proviso to Section 194C(5

M/S KESARWANI MARKETING (P) LTD,,ALLAHABAD vs. JT. C.IT,(OSD), ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

TDS u/s 194C,disallowance u/s 40(a)(ia) is attracted. The ld. CIT(A) referred to provisions of Section 194C read with proviso to Section 194C(5

M/S KESARWANI MARKETING(P).LTD.,ALLAHABAD vs. JT. CIT(OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

TDS u/s 194C,disallowance u/s 40(a)(ia) is attracted. The ld. CIT(A) referred to provisions of Section 194C read with proviso to Section 194C(5

M/S KESARWANI <ARKETING (P) LTD,,ALLAHABAD vs. JT.CIT (OSD),, ALLAHABAD

In the result appeal filed by assessee in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

TDS u/s 194C,disallowance u/s 40(a)(ia) is attracted. The ld. CIT(A) referred to provisions of Section 194C read with proviso to Section 194C(5

MAHAVIR PRASAD SATISH CHANDRA,ALLAHABAD vs. INCOME TAX OFFICER WARD 1(3) , ALLAHABAD

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri.Vijay Pal Raoassessment Year 2013-14

Section 194C prior to the amendment. He has further pointed out that for the AY 2014-15 there was no issue of payment without deducting TDS. 5

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

194C of the I.T. Act, 1961. On verification, it is found that the payments mentioned in the said list attracting TDS provisions are subjected to TDS and also covered in 26Q statements except the payments given in the table below where TDS has been short deducted as payees are in the status of Firm/Company on which TDS rate

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

194C of the I.T. Act, 1961. On verification, it is found that the payments mentioned in the said list attracting TDS provisions are subjected to TDS and also covered in 26Q statements except the payments given in the table below where TDS has been short deducted as payees are in the status of Firm/Company on which TDS rate

ITO(TDS),, ALLAHABAD vs. LOK SEWA AYOG,, ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

194C of the I.T. Act, 1961. On verification, it is found that the payments mentioned in the said list attracting TDS provisions are subjected to TDS and also covered in 26Q statements except the payments given in the table below where TDS has been short deducted as payees are in the status of Firm/Company on which TDS rate

SECRETARY, PUBLIC SERVICE COMMISSION, UTTAR PRADESH,ALLAHABAD vs. IT OFFICER, T.D.S., ALLAHABAD

In the result appeal filed by assessee in ITA no

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2013-14 Assessment Year: 2014-15 The Ito (Tds), V. Public Service Commission 38, M.G. Marg, Civil Lines, (Lok Sewa Aayog), Allahabad,Up Uttar Pradesh, Stanley Road, Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent) Assessment Year: 2013-14 Assessment Year: 2014-15 The Secretary, V. The Income Tax Officer (Tds), Public Service Commission Aaykar Bhawan, (Lok Sewa Aayog), 38, M.G. Marg, Uttar Pradesh, Allahabad,Up Stanley Road Allahabad,Up Tan: Aldl00365B (Appellant) (Respondent)

194C of the I.T. Act, 1961. On verification, it is found that the payments mentioned in the said list attracting TDS provisions are subjected to TDS and also covered in 26Q statements except the payments given in the table below where TDS has been short deducted as payees are in the status of Firm/Company on which TDS rate

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, MIRZAPUR vs. M/S. J.P.YADAV , SONEBHADRA

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

Bench: Shrivijay Pal Rao & Shri Ramit Kochar

5,25,000/-, Rs. 4,00,000/- and 2,12,000/- through cheque Nos. 007428, 007427 & 007470 respectively to labour contractors. The assessee had not deducted TDS on above payment u/s 194C of the I.T. Act, which was liable to be deducted under the provision of I.T. Act to as sub-contractor payment. The above

M/S DEORA ELECTRIC WORKS,ALLAHABAD vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD

In the result, both appeals i

5. Shri. Praveen Godbole, C.A. (hereinafter referred to as the ‘ld. AR’) appearing on behalf of the assessee submitted that the initiation of proceedings under section 148 had been taken up simply on the basis of audit objection and there was no independent application of mind by the ld. AO. Nor was there any tangible material brought on record

DY. COMMISSIONER OF INCOME TAX, CIRCLE -1, ALLAHABAD vs. M/S DEORA ELECTRIC WORKS, ALLAHABAD

In the result, both appeals i

5. Shri. Praveen Godbole, C.A. (hereinafter referred to as the ‘ld. AR’) appearing on behalf of the assessee submitted that the initiation of proceedings under section 148 had been taken up simply on the basis of audit objection and there was no independent application of mind by the ld. AO. Nor was there any tangible material brought on record

SHAKUNTALA KUSHWAHA,ALLAHABAD vs. INCOME TAX OFFICER 2(3), ALLAHABAD

In the result, for statistical purposes, the appeal is treated as allowed

Bench: Shri. A. D. Jain & Shri T. S. Kapoorassessment Year: 2009-10 Shakuntala Kushwaha V. Income Tax Officer 2(3) 105/54, Kareli Allahabad Allahabad Tan/Pan:Aodpk2329D (Appellant) (Respondent) Appellant By: Shri Praveen Godbole, C.A. Respondent By: Shri S. K. Madhuk, Cit (Dr) Date Of Hearing: 12 02 2020 Date Of Pronouncement: 13 02 2020

TDS under section 194C of the Act. After considering the submissions of the assessee and the material available on record, the ld. CIT(A) confirmed the order of the Assessing Officer. 7. As contended before the authorities below, the ld. Counsel for the assessee has contended before us that since there was no contractual agreement between the assessee