INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

TDS under the provisions of section 194(I) of the Act. 7.2 The Ld. DR in support of his contention

MEASAGE.TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(4), FARIDKOT

In the result the ground no

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

TDS under section 194-C is not applicable in this case as no oral or written agreement or contract was there

MEASAGE TAU AGRO SALES PRIVATE LIMITED,FARIDKOT vs. INCOME TAX OFFICER WARD-3(2), FEROZEPUR

In the result the ground no

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

TDS under section 194-C is not applicable in this case as no oral or written agreement or contract was there

SHRI SUBASH GUPTA,JAMMU vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

In the result, the appeal of the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

TDS u/s 194 IA of the Act , to the credit of the income tax authorities (the assessee being the buyer and transferee in this case) has also been filed and duly reflected in (page –9 of the CIT (A) order, but the Ld. CIT(A) has dismissed the appeal by observing as follows: “6.1 1 have carefully reviewed the assessment

THE JHINGRAN COOP MULTIPURPOSE SERVICE SOCIETY LIMITED,NAWANSHAHR vs. INCOME TAX OFFICER ( TDS), JALANDHAR

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

TDS u/s. 194 of the I.Tax. Act,1961 [ Copy of Order attached herew\th][ANNEXURE also similar view taken in appeal no NFAC/2014-15/10109750 & Appeal No. N FAC/2013-14/10010485 [Copies attached herewith] [ANNEXURE G&H respectively] Thus in view of the above said submission, keeping in view the above stated facts as well as legal position, it is requested before

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

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

194(1) are not applicable. We also hold the exception provided in section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J&K Development Act and satisfies the condition at Entry No. 39 of the said notification and we hold that no tax was deductible on accrued interest

THE DY. COMMISSIONER INCOME-TAX, JAMMU vs. M/S. THE JAMMU & KASHMIR BANK LTD,, SRINAGAR

In the result, the ground No

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

194(1) are not applicable. We also hold the exception provided in section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J&K Development Act and satisfies the condition at Entry No. 39 of the said notification and we hold that no tax was deductible on accrued interest

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

194(1) are not applicable. We also hold the exception provided in section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J&K Development Act and satisfies the condition at Entry No. 39 of the said notification and we hold that no tax was deductible on accrued interest

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

In the result, the ground No

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

194(1) are not applicable. We also hold the exception provided in section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J&K Development Act and satisfies the condition at Entry No. 39 of the said notification and we hold that no tax was deductible on accrued interest

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

In the result, the ground No

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

194(1) are not applicable. We also hold the exception provided in section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J&K Development Act and satisfies the condition at Entry No. 39 of the said notification and we hold that no tax was deductible on accrued interest

ASSISTANT COMMISIONER OF INCOME TAX , CIRCLE-1, JAMMU vs. MESERS JAMMU & KASHMIR BANK LIMITED , SRINAGAR

In the result, the ground No

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

194(1) are not applicable. We also hold the exception provided in section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J&K Development Act and satisfies the condition at Entry No. 39 of the said notification and we hold that no tax was deductible on accrued interest

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

In the result, the ground No

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

194(1) are not applicable. We also hold the exception provided in section 194A(3)(iii)(f) of the Act and as per notification, the Jammu Development Authority is a creation of J&K Development Act and satisfies the condition at Entry No. 39 of the said notification and we hold that no tax was deductible on accrued interest

THE INCOME TAX OFFICER (TDS), SRINAGAR vs. M/S TRANS ASIA INDUSTRIES EXPOSITION (P) LTD, SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

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

TDS applicability on petty freight expenses which do not fall within the ambit of section 194C because no payment was above the threshold limit. Thus, the 1st issue of the department is rejected. 9. In the next issue, the department challenged deletion of addition of Rs 34,869/-. on account of short deduction of tax on payments covered u/s 194

THE TRANS ASIAN INDUSTRIES EXPOSITION PVT. LTD,SRINAGAR vs. THE ASSESING OFFICER(TDS), SRINAGAR

In the result, both the appeals filed by the assessee and the revenue

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

TDS applicability on petty freight expenses which do not fall within the ambit of section 194C because no payment was above the threshold limit. Thus, the 1st issue of the department is rejected. 9. In the next issue, the department challenged deletion of addition of Rs 34,869/-. on account of short deduction of tax on payments covered u/s 194

MR RUDER MANI WALIA,JALANDHAR vs. INCOME TAX OFFICER WARD-2 (3), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.257/Asr/2022 Assessment Year: 2017-18

section 10) is on the assessee. 6.3) The appellant has also shown income from other sources at Rs.1,49,497/-, separately. Based on 26AS, the CPC has adopted the income from other sources at Rs.48,29,353/-. All the relevant facts are given as under: (i) 26AS Details. (ii) ITR filed and details of TDS on income. (iii) Adjustments

NARINDER AND COMPANY,JALANDHAR vs. INCOME TAX OFFICER WARD-3(5), JALANDHAR

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

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

TDS returns, VAT returns, details of creditors, debtors, etc. As such, the issue of cash deposited during demonetization period and the source was duly explained by the assessee to the Assessing Officer and as such the 'financial results' along with the cash book of the assessee were properly examined and considered by the Assessing Officer, while framing the assessment

MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

Appeal of the assessee is allowed

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

TDS and had duly deposited it as required. From the perusal of record it can be Very well worked out that there was actual movement of goods and that our client had actually production purchased the goods / wheat, which he had used for its The detail of all the purchases is as under: S. Bill Dated Amount Goods Vehicle

M/S TORRENT ROOFING SYSTEM,HOSHIARPUR vs. INCOME TAX OFFICER WARD-4, HOSHIARPUR

In the result, the appeal of the assesse is allowed for statistical

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

section 143(3)/263 of Income Tax Act. It is held by various courts that an order is not erroneous if it is not a case of “no inquiry” If an order is passed after making inquiry on an issue and after having examined the replies of the Assessee with due application of mind, it is not the case where