MEASAGE POOJA FLOOR MILLS,AMRITSAR vs. INCOME TAX OFFICER WARD- TDS, AMRITSAR

Bench: Shri L. P. Sahu & Shri Ravish Sood

TDS, Amritsar, passed u/s 201(1)/2011(1A) dated 24.03.2016 thereby creating demand of Rs. 1,11,580/- is illegal, invalid and void abinitio and the same is liable to be cancelled. Similarly the worthy CIT(A) has erred in confirming the same. 5. That the authorities below did not appreciate that there was no liability u/s 201(1)/201

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

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

TDS, as such the assessee is in default on non deduction of tax u/s 201(1) on this interest payment made to nominal members. In this regards, It is humbly submitted that the said action of the worthy CIT(A) Delhi in confirming the Asstt. Order u/s. 201(1)/201(1 A) is contrary to the provisions of section

SPARROW SECURITY SERVICES ,JAMMU vs. INCOME TAX OFFICER WARD 1(1), JAMMU

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

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

TDS), Circle- 2(1), [2020] 113 taxmann.com 448 (Bangalore - Trib.) Section 201 of the Income-tax Act, 1961 - Deduction of tax at source

M/S. SATIA INDUSTRIES LIMITED,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

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

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

Section 139 (5) of the Act was filed before the Assessing Officer. We answer both the question Nos. 1 and 2 in negative and in favour of assessee”. Ground No. 3 9. Ground No. 3, not pressed. Ground Nos. 4 & 5 I.T.A. No.193/Asr/2022 32 Assessment Year: 2018-19 10. The ld. AR argued that the assessee paidcommission during financial year

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE -IV, KAPURTHALA vs. M/S PUNJAB GRAMIN BANK, KAPURTHALA

Bench: Shri N.K. Saini & Shri Ravish Sood

1 of 1997), vide notification dated 16.01.1997 by the Department of Legal and Legislative Affairs, Punjab, solely for the educational purposes, therefore, as per Sec. 10(23C)(iiiab) of the income tax act, 1961 it was not liable to pay tax, hence no tax be deducted at source on the interest on its deposits with the bank. In fact

F I L INDUSTRIES PRIVATE LIMITED,SRINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, JAMMU

The appeal of the assessee is disposed off in the terms indicated as above

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

TDS as assessee was deemed to be an assessee in default under the first proviso to Sub-section 1 of section 201

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, 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

1) of the Act , because in the instant case, the presence of business activity is totally absent. 7.1 The Ld. DR further submitted that in the instant case, PUNGRAIN has also treated the amount paid to the assessee in the nature of rent and has deducted TDS under the provisions of section

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

1) of the Act , because in the instant case, the presence of business activity is totally absent. 7.1 The Ld. DR further submitted that in the instant case, PUNGRAIN has also treated the amount paid to the assessee in the nature of rent and has deducted TDS under 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

TDS, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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

TDS, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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

TDS, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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

TDS, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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

TDS, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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

TDS, disallowance under section 40(a)(ia) of the Act cannot be made and the correct course of action would have been to invoke Section 201 of the Act. On similar facts, the Hon’able Calcutta High Court in CIT vs S.K.Tekriwal [2012 I.T.A. No. 790/Asr/2017 22 & Others appeals SCC Online CAL 12147]. We are not interfering

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) of section 139. This section 40(a)(ia) of the Act refers only to the duty to deduct tax and pay to government account. If there is any shortfall due to any difference of opinion as to the taxability of any item or the nature of payments falling under various TDS provisions, the assessee can be declared

SHRI HARINDER PAL SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

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

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

TDS of Rs. 6.66 lakhs on the ground that I.T.A. No.123/Asr/2022 5 Assessment Year: 2015-16 such amount was not deposited by the employer. This Court in such background after referring to Section 205 of the Act held and observed.” 3.2 The ld. counsel for the assessee further relied on the order of the Karnataka High Court in the case

M/S DICKSON ELECTRONICS,SRINAGAR vs. INCOME TAX OFFICER WARD -3(1), SRINAGAR

In the result, ground of assessee related addition of interest amount to

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

1 to 261, which is kept in the record. Copy of agreement of BSNL is annexed in page no. from 182 to 205 of APB. Further copies of purchase bills from BSNL are annexed from page no. 95 to 103 of APB. The BSNL sold goods by allowing discount @5.5% on total amount, also TDS was deducted @10% from