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

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

201(1)/201(1 A) is contrary to the provisions of section 194A(3)(v). which restricts the implementation of TDS on the amount paid by a co-operative society to its member. The said section is reproduced hereunder:- “Section 194A (1) Any person not being an individual ............................................................................................................................................ ded uct income tax thereon at the rates in force. Provided that

MEASAGE POOJA FLOOR MILLS ,AMRITSAR vs. INCOME TAX OFFICER (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

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

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

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

2 6.2. The AO has rejected the claim of deduction made under section 35AD(8)(C)(ii) of the Act, by stating that the income from warehousing is derived from house property and shifted the claim of the Appellant from business to house property and denied the deduction claim under section 35AD

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

2 6.2. The AO has rejected the claim of deduction made under section 35AD(8)(C)(ii) of the Act, by stating that the income from warehousing is derived from house property and shifted the claim of the Appellant from business to house property and denied the deduction claim under section 35AD

MESERS EMBROCIA FARMS PVT LTD,PATHANKOT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

TDS) [2011] 335 ITR 287 (Pat), relied by the Revenue, directory. Further, that where the consequence/s of the breach of the time limit is not provided, the same is directory, is part of well-settled law, as explained by the Hon’ble Orissa High Court in Bhakta Vedanta Swami Charitable Trust v. CIT (in WP(C) 12347 of 2005 dated

M/S EMBROCIA FARMS PVT LTD. ,PATHANKOT vs. D.C.I.T, CIRCLE-6,, PATHANKOT

In the result, the assessee’s appeal is (in ITA No

Bench: Sh. Sanjay Arorai.T.A. Nos. 561/Asr/2018 & 284/Asr/2017 Assessment Year: 2006-07

TDS) [2011] 335 ITR 287 (Pat), relied by the Revenue, directory. Further, that where the consequence/s of the breach of the time limit is not provided, the same is directory, is part of well-settled law, as explained by the Hon’ble Orissa High Court in Bhakta Vedanta Swami Charitable Trust v. CIT (in WP(C) 12347 of 2005 dated

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

section 201 prescribes that the payee should have furnished return of income u/s.139(1), should have taken into account such sum for computing income, should have paid the tax due on income and the person furnishes a certificate to this effect from an accountant. 5.2 Since, the appellant assessee has not furnished any certificate of TDS deduction, it is held

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

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

TDS) in ITA no. 486 to 489/ASR/2014 date of pronouncement of order 12.06.2015. The respectful observations of the above-mentioned judgment in para 2 is extracted as follows: “2. As before the Authorities below, the assesse maintains that the PR was not liable to deduct tax at source under section 194H of the Act. The assesse has placed reliance

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