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

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"

section 194C of the Act. However, the perusal of records suggest that there is nothing on record that TDS was deducted on these payments. The Pr.CIT further, observed that the assessee has debited Rs.5,91,030 as court fees paid for civil suit to recover Rs. 2,09,00,000 and Rs.17,53,638 against Kamaldeep Singh and M/s. Gupta

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

section 194C. Further, the salaries paid are less than the taxable limit for deduction of tax u/s 192 of the Act. Therefore, this issue of appeal is rightly allowed by the Ld. CIT by directing the AO to delete the liability of Rs 4,18,169/-. As such, no interference is called for. 11. In ground no. 2, the department

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

section 194C. Further, the salaries paid are less than the taxable limit for deduction of tax u/s 192 of the Act. Therefore, this issue of appeal is rightly allowed by the Ld. CIT by directing the AO to delete the liability of Rs 4,18,169/-. As such, no interference is called for. 11. In ground no. 2, the department

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

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

TDS-1, Jalandhar [PAN: JLDPO 2255B] (Respondent) (Appellant) Appellant by None (Written submissions) Respondent by Ms. Priyanka Singla, Sr. D.R. Date of Hearing : 22.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar dated

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER - TDS-1, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

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

TDS-1, Jalandhar [PAN: JLDPO 2255B] (Respondent) (Appellant) Appellant by None (Written submissions) Respondent by Ms. Priyanka Singla, Sr. D.R. Date of Hearing : 22.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar dated

PUNJAB STATE WAREHOUSING CORPORATION,HOSHIARPUR vs. INCOME TAX OFFICER TDS-1`, JALANDHAR

In the result, the appeals filed are allowed for statistical purpose

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

TDS-1, Jalandhar [PAN: JLDPO 2255B] (Respondent) (Appellant) Appellant by None (Written submissions) Respondent by Ms. Priyanka Singla, Sr. D.R. Date of Hearing : 22.12.2022 Date of Pronouncement : 31.01.2023 ORDER Per Dr. M. L. Meena, AM: This bunch of appeals have been filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-1, Jalandhar dated

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

5 DTR 0326: (2008) 304 ITR 0017 is applicable in the case of the appellant wherein it was held that purchase of printed packing material for which raw material was not supplied by the assessee was a contract for sale outside the purview of section 194C- Factum of such packing material carrying some printed work can only be regarded

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

M/S KASHMIR CEMENT,UDHAMPUR vs. INCOME TAX OFFICER, WARD-2(4), UDHAMPUR

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

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

section 194C of the Act. The ld. CIT(A) has concurred with the observation of the ld. Assessing Officer without taking a rebuttal of the assessee on the issue of regarding details of TDS deduction on the freight payment if any, accordingly, the issue of TDS is remitted back to the file of the ld. CIT(A) to adjudicate afresh

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

194C of the Act, of Rs.9,9471- in his hands in the ITR filed by him and this fact has not been denied by the assessee. 5 I.T.A. No. 369/Asr/2024 Assessment Year: 2017-18 The assessee claims that the said contractual receipts appearing in Form 26AS were pertaining to M/s. Golden Auto Industries and inadvertently the same have been reflected

SECURE 1 SERVICES PRIVATE LIMITED,LUDHIANA vs. ITO WARD-4(2), JALANDHAR

Accordingly ground no. 05 to 07 raised by the appellant are hereby partly allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

TDS deducted u/s 194C (in Form 26AS), under the head payment to contractor amounting to Rs. 5.28 crores. 5. In absence of any response or compliance from the assessee company, in course of assessment proceedings, to various notices issued by the AO, the assessment was completed ex-parte on a total income of Rs. 5.28 crores. 6. In course

INCOME TAX OFFICER, JALANDHAR vs. SECURE 1 SERVICES PVT. LTD., JALANDHAR

Accordingly ground no. 05 to 07 raised by the appellant are hereby partly allowed

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

TDS deducted u/s 194C (in Form 26AS), under the head payment to contractor amounting to Rs. 5.28 crores. 5. In absence of any response or compliance from the assessee company, in course of assessment proceedings, to various notices issued by the AO, the assessment was completed ex-parte on a total income of Rs. 5.28 crores. 6. In course

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

5 security.The CIT(A) allowed 15% of interest and disallowed 3% of the interest paid. Interest @18% is paid for all the years & accepted by the department in the Assessment completed under section 143(3) for Assessment year 10-11, Paper Book Page no. 34-36. Also, during Assessment year 11-12 & 13-14, the same rate of interest

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

5 security.The CIT(A) allowed 15% of interest and disallowed 3% of the interest paid. Interest @18% is paid for all the years & accepted by the department in the Assessment completed under section 143(3) for Assessment year 10-11, Paper Book Page no. 34-36. Also, during Assessment year 11-12 & 13-14, the same rate of interest

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

194C of the Income Tax Act, 1961. 3. That Ld. CIT(A) has failed to appreciate that reimbursement of freight, loading/unloading charges to the associate concern is not any payment for the services rendered by the associate concerns and therefore, has erre’d in law and on the facts and circumstances of case in confirming disallowance

SH. AMRINDER SINGH DHIMAN,NAKODAR vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE PHAGWARA, PHAGWARA

In the result, the appeal of the assessee is partly allowed

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

Section 40a(ia) states that any amount on which tax is deductible at source and such tax has not been deducted or after deduction has not been paid then such sum shall not be deducted in computing the income chargeable under the head 'profits of business or profession'. d. In the present case, TDS was to be deducted

M/S. ANAND TEXTILES ,PATHANKOT vs. INCOME TAX OFFICER WARD- 4 (1), AMRITSAR

In the result, the appeal of the assessee is partly allowed

Bench: Sh. N. K. Choudhry & Sh. O. P. Meenai.T.A. No. 674/Asr/2019 Assessment Year: 2008-09

section 194C of the Act. Hence, the expenses were disallowed u/s 40(a)(ia) of the Act. 11. Being aggrieved the assessee filed this appeal before this tribunal. The Ld. counsel submitted that when the books of account are rejected then no other disallowances are called for. 12. Per contra the Ld. Sr. DR submitted that the disallowances were made