DHILLON AND SIMRAN LIVER FIBRO SCAN CENTRE,AMRITSAR vs. INCOME TAX OFFICER ( TDS)-1, AMRITSAR

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

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

194C and in view of the above decision of Hon'ble ITAT Ahmedabad Bench, lenient view be taken and late fee leviable be restricted to Rs.8968/= against ' Rs.44840/= charged by CPC TDS. Sir, the above submissions and written submissions already filed before CIT (Appeals) NFAC, Delhi may please be considered while deciding this appeal.” 3. Per contra

INCOME-TAX OFFICER, BATHINDA vs. SH. MOHAN LAL, BATHINDA

Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 170/(Asr)/2015 Assessment Year: 2011-12 Pan: Aajpl8560B Income Tax Officer, Vs. Sh. Mohan Lal Prop. Ward-1(2), Bathinda. M/S Ramji Dass Bko, Vill. Bhagiwander, Tehsil Talwandi Sabo, Distt. Bathinda. (Appellant) (Respondent)

TDS as per the provisions of section 194C of the Act, which attracted the mischief of the provisions of section 40(a)(ia) of the Act. The appellant contests this disallowance on the ground that these represented labour charges for job work of “bharai” and “nikasi” which were disbursed through the appellant’s employee jamadars, Sri Bikkar

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

section 194C of the Act as considered by Division Bench of this Court in the case of CIT (TDS) v. United Rice Land Ltd.[2010] 322 ITR 594 1

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

section 194C of the Act as considered by Division Bench of this Court in the case of CIT (TDS) v. United Rice Land Ltd.[2010] 322 ITR 594 1

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

1, the department has objected to the order of the ld. CIT(A) in deleting the liability raised on account of short deduction of tax at source (TDS) and interest thereon in respect of payment made by the assessee on account of freight charges and credit card expenses which are covered u/s 194C of the Income Tax Act by additional

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

1, the department has objected to the order of the ld. CIT(A) in deleting the liability raised on account of short deduction of tax at source (TDS) and interest thereon in respect of payment made by the assessee on account of freight charges and credit card expenses which are covered u/s 194C of the Income Tax Act by additional

INDERJIT SINGH,PHAGWARA vs. INCOME TAX OFFICER WARD-1, PHAGAWARA

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Sh. Udayan Dasgupta & Sh. Brajesh Kumar Singh

section 143(1) of the Income Tax Act, 1961. 4. That Appellant requests to add, amend or leave any grounds of appeal before the appeal is finally heard or disposed off.” 3. Brief facts emerging from records are that the assesseean individual (Mr. Inderjit Singh )is a partner of the partnership firm M/s Golden Auto Industries PAN: [AAKFG 9983E

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

The appeals are dismissed

Bench: Sh. T. S. Kapoor & Sh. N. K. Choudhryi.T.A. No. 298/(Asr)/2014 Assessment Year: 2009-10 Pan: Aaact6167G Dy. C. I. T., Vs. M/S. The Jammu & Kashmir Circle-1, 2Nd Floor Aayakar Bank Ltd., Corporate Head Bhawan, Railhead Complex, Quarters, M. A. Road, Jammu. Srinagar. (Appellant) (Respondent)

1% u/s. 194C(2) of the Act as against the actual deduction to be made at 10% u/s. 1941 of the Act, thereby lesser deduction of tax. The revenue has made out a case of lesser deduction of tax and that also under different head and accordingly disallowed the payments proportionately by invoking the provisions of section

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

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

section (1) of sec. 139 of the Act, such sum shall be disallowed as deduction while computing the income of the assessee for the previous year relevant to the assessment year under consideration. The Hon'ble ITAT Kolkata "B" bench in the case of Deputy CIT, Circle-33 vs. M/s S.K.Teriwal (ITA no. 1135/Kol/2010 has held that

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-IV,, PATHANKOT vs. THE GURDASPUR CENTRAL CO. OPBANK LTD, GURDASPUR

In the result, the ground no

Bench: Dr. M. L. Meenaandsh. Anikesh Banerjee

TDS are not attracted on the supply of pamphlets, banners and other stationery items to the assessee as the same does not fall in the definition of “work” by virtue of sub clause (e) of clause (iv) of the explanation of section 194C. The disallowance of Rs 34,90,828/- u/s 40a(ia) is therefore deleted.” The ld. Counsel further

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

1. That having regard to the facts and the circumstances of the case, Ld. CIT(A) ought to have held that there was no mistake apparent on record and therefore, rectification Order passed by Ld. AO u/s 154 of Income Tax Act, 1961 is unsustainable in law. 2. That Ld. CIT(A) has failed to appreciate that reimbursement of freight

MESAGE. NORTHERN TRASFORMERS. INDUSTRIAL ESTATE,SRINAGAR vs. INCOME TAX OFFICER WARD-2, SRINAGAR

In the result, the appeal of the assessee in ITA 329/Asr/2019 is partly

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

TDS on payment to transporter. The assessee was unable to mention any supporting case law in support of its reason for non-deduction of tax by contravening section 194C. Accordingly, this ground of the assessee is deleted. The addition amount of Rs. 49,573/- is upheld. 7. In the result, the appeal of the assessee in ITA 329/Asr/2019 is partly