SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

17 pages and also placed. Reliance on various decision in favour of the assessee towads condonation of delay as well as on merits of the case. In short the arguments of the Ld. Counsel are three fold: (1) Ld. CIT(A) failed to condone the delay ignoring the fact that the matter related to TDS were dealt by Mr.Vipan Sharma

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

17 pages and also placed. Reliance on various decision in favour of the assessee towads condonation of delay as well as on merits of the case. In short the arguments of the Ld. Counsel are three fold: (1) Ld. CIT(A) failed to condone the delay ignoring the fact that the matter related to TDS were dealt by Mr.Vipan Sharma

SHRI SATISH KUMAR. S/O. SH. HANS RAJ ,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assessee stands allowed

Bench: Shri N.K. Choudhry & Shri O.P.Meenaआ.अ.संसंसंसं././././I.T.A No.258/Asr/2019 िनधा"रणवष"/A.Y.:2014-15 िनधा"रणवष" िनधा"रणवष" िनधा"रणवष" Shri Satish Kumar S/O Hans Raj, Vs. Principal Commissioner Of B-12, Mch-366/13, Billa Income-Tax-1, Jalandhar House, New Jagatpura, Hoshiarpur Pan: Aawpk 0932 D अपीलाथ" Appellant अपीलाथ" ""यथ"/Respondent ""यथ" अपीलाथ" अपीलाथ" ""यथ" ""यथ"

TDS under section 194C of the Act. The assessee debited Rs.5,91,030 as court fees paid for civil suit to recover Rs. Satish Kumar v. Pr.CIT- Jalandhar/I.T.A.No. 258/ASR/2019/A.Y. 14-15 Page 16 of 20 2,09,00,000 and Rs.17,53,638 against Kamaldeep Singh and M/s. Gupta Traders respectively how these are related to business activity not examined

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provisions of law and also made reference to the decisions of the Hon'ble Gujarat High Court in the case of Rajesh Kourani vs UOI (Supra) and ITA N0s. 130 to 135/Asr/ 2019 5 (A.Ys.2013-14, 2014-15 & 2015-16) Director Punjab Agricultural Uni. Vs ITO (TDS) Karnataka High Court in Fateh

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH ,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALNDHAR

17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provisions of law and also made reference to the decisions of the Hon'ble Gujarat High Court in the case of Rajesh Kourani vs UOI (Supra) and ITA N0s. 130 to 135/Asr/ 2019 5 (A.Ys.2013-14, 2014-15 & 2015-16) Director Punjab Agricultural Uni. Vs ITO (TDS) Karnataka High Court in Fateh

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH ,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provisions of law and also made reference to the decisions of the Hon'ble Gujarat High Court in the case of Rajesh Kourani vs UOI (Supra) and ITA N0s. 130 to 135/Asr/ 2019 5 (A.Ys.2013-14, 2014-15 & 2015-16) Director Punjab Agricultural Uni. Vs ITO (TDS) Karnataka High Court in Fateh

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provisions of law and also made reference to the decisions of the Hon'ble Gujarat High Court in the case of Rajesh Kourani vs UOI (Supra) and ITA N0s. 130 to 135/Asr/ 2019 5 (A.Ys.2013-14, 2014-15 & 2015-16) Director Punjab Agricultural Uni. Vs ITO (TDS) Karnataka High Court in Fateh

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provisions of law and also made reference to the decisions of the Hon'ble Gujarat High Court in the case of Rajesh Kourani vs UOI (Supra) and ITA N0s. 130 to 135/Asr/ 2019 5 (A.Ys.2013-14, 2014-15 & 2015-16) Director Punjab Agricultural Uni. Vs ITO (TDS) Karnataka High Court in Fateh

DIRECTOR PUNJAB AGRICULTURAL UNIVERSITY FRUIT RESEARCH,HOSHIARPUR vs. INCOME TAX OFFICER (TDS), JALANDHAR

17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provisions of law and also made reference to the decisions of the Hon'ble Gujarat High Court in the case of Rajesh Kourani vs UOI (Supra) and ITA N0s. 130 to 135/Asr/ 2019 5 (A.Ys.2013-14, 2014-15 & 2015-16) Director Punjab Agricultural Uni. Vs ITO (TDS) Karnataka High Court in Fateh

M/S SANT SHRI MAHESH MUNI JI BOREWALE EDUCATIONAL WELFARE ,MOGA vs. COMM. OF INCOME TAX ( EXAMPTION), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meenaassessment Year - 2016-17

TDS provisions or not corroborating the salaries paid through bank accounts. f. Details of all educational institutions run by the society alongwith their date of incorporation and details of affiliation obtained from the Education Board etc. g. Details of the Donations received or intended to be received and documentary evidence as regards to Grants received. h. Donation received under FCRA

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

17-3-1986 and Pune Bench (Supra), and considering peculiar facts of the case, we hold that admittedly, the appellant being a Kachha Arahtiya, it would be justified to 12 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh v. ITO, NFAC apply a net profit rate of 1.5% as against 5% applied by the AO, on the Total Turn Over estimated

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD - 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

17-3-1986 and Pune Bench (Supra), and considering peculiar facts of the case, we hold that admittedly, the appellant being a Kachha Arahtiya, it would be justified to 12 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh v. ITO, NFAC apply a net profit rate of 1.5% as against 5% applied by the AO, on the Total Turn Over estimated

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD -2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

17-3-1986 and Pune Bench (Supra), and considering peculiar facts of the case, we hold that admittedly, the appellant being a Kachha Arahtiya, it would be justified to 12 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh v. ITO, NFAC apply a net profit rate of 1.5% as against 5% applied by the AO, on the Total Turn Over estimated

SHRI SANTOKH SINGH ,AMRITSAR vs. INCOME TAX OFFICER WARD- 2 (1), AMRITSAR

The appeals of the assessees are disposed of in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

17-3-1986 and Pune Bench (Supra), and considering peculiar facts of the case, we hold that admittedly, the appellant being a Kachha Arahtiya, it would be justified to 12 I.T.A. Nos. 31 to 34/Asr/2023 Santokh Singh v. ITO, NFAC apply a net profit rate of 1.5% as against 5% applied by the AO, on the Total Turn Over estimated

MESERS SVIM TECH SOFTWARE PRIVATE LIMITED,FIROZPUR vs. INCOME TAX OFFICER (TDS), BATHINDA

In the result, both the appeals filed by the assessee stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

TDS, Ghaziabad in ITA Nos.16,17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provision of law and also taken into consideration the said judgment of the Gujrat High Court in Rajesh Kourani (supra) and other ITA Nos.427 & 428/Asr/ 2018 3 (A.Ys.2013-14 & 2014-15) M/s Svim Tech Software Pvt. Ltd. Vs. ITO judgments of various High Courts on the identical

MESERS SVIM TECH SOFTWARE PRIVATE LIMITED,FIROZPUR vs. INCOME TAX OFFICER (TDS), BATHINDA

In the result, both the appeals filed by the assessee stands allowed

Bench: Sh. N.K.Choudhry & Dr. A.L.Saini

TDS, Ghaziabad in ITA Nos.16,17 & 18/Asr/2019 decided on 25.07.2019 analyzed the provision of law and also taken into consideration the said judgment of the Gujrat High Court in Rajesh Kourani (supra) and other ITA Nos.427 & 428/Asr/ 2018 3 (A.Ys.2013-14 & 2014-15) M/s Svim Tech Software Pvt. Ltd. Vs. ITO judgments of various High Courts on the identical

FIRST INTERNATIONAL BUSINESS LTD.,JALANDHAR vs. INCOME TAX OFFICER, JALANDHAR

In the result, the appeal of the assessee ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.46/Asr/2023 Assessment Year: 2012-13

TDS. The notice U/s 154 wasissued. None was present on behalf of the assessee. The exparte order was passed with addition of amount to Rs. 10,07,395/- &amount to Rs. 47,509/- which works out total amount to Rs. 10,54,904/- with the total income of the assessee. Aggrieved assessee filed an appeal before

ASSISTANT COMMISSIONER OF INCOME -TAX , CIRCLE -1,, JAMMU vs. THE JAMMU & KASHMIR BANK LTD.,, SRINAGAR

In the result, the ground No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

TDS, Jammu in respect of Shalamar, Gandhi Nagar&Jammu branches of the appellant bank. The relevant part of the order of ITAT, Amritsar Bench ITA No-206/Asr/2013 date of order 28/05/2013 is reproduced as under: "Thus, respectfully following the aforesaid order of the ITAT, Delhi Bench ‘I’ we dismiss the appeal filed by the Revenue by holding that