SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

5 (2) Appeals for the quarterly return of financial year 2013-14 raised in ITA Nos. 26 to 30/Asr/2021 deserves to be allowed as the order u/s 200(A) were time barred by limitation. (3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return

SANT SOLDIER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX-CPC-TDS, GHAZIABAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

5 (2) Appeals for the quarterly return of financial year 2013-14 raised in ITA Nos. 26 to 30/Asr/2021 deserves to be allowed as the order u/s 200(A) were time barred by limitation. (3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return

SANT SOLDIER ENGINEERS AND CONTRCTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX .CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

5 (2) Appeals for the quarterly return of financial year 2013-14 raised in ITA Nos. 26 to 30/Asr/2021 deserves to be allowed as the order u/s 200(A) were time barred by limitation. (3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return

SANT SOLIDER ENGINEERS AND CONTRACTORS PRIVATE LIMITED,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC-TDS, GHAZIBAD

In the result, the appeals of the assessee through in ITA Nos

Bench: Shri Mahavir Prasad & Shri Manish Borad

5 (2) Appeals for the quarterly return of financial year 2013-14 raised in ITA Nos. 26 to 30/Asr/2021 deserves to be allowed as the order u/s 200(A) were time barred by limitation. (3) Fee u/s 234E levied for delay in quarterly returns filed for financial 2014-15 in ITA Nos. 29 & 30/Asr/2021 deserves to be deleted as return

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

In the result, appeals of the Revenue as well as cross objection of the Assessee are dismissed

Bench: Sh. N.K. Saini & Sh. N. K. Choudhryassessment Year : 2012-13 The Ito Vs M/S Trans Asia Industries Exposition (Tds), Srinagar (P) Ltd., Nishant Srinagar Pan No: Amrt10683B Appellant Respondent Assessee By : None Revenue By : Shri Charan Dass, Dr Assessment Year : 2009-10 The Ito Vs Smt. Farooqa Attar Anantnag, Kashmir(J&K) D/O Sh. Ghulam Nabi Attar R/O Shurath, Kulgam, Kashmir Pan No: Ajupa9254F Appellant Respondent Assessee By : None Revenue By : Shri Charan Dass, Dr Assessment Year : 2014-15 The Ito Vs Sh. Ashok Kumar Sharma Ward-1(5), Samba, First Floor Prop. M/S Ishita Food Products Chander Complex, Highway, Birpur Industrial Area, National Bari Vijaypur, Samba Brahmana, Samba Pan No: Aprps1901C Appellant Respondent Assessee By : (Written Submission) Revenue By : Shri Charan Dass, Dr Assessment Year : 2008-09 The Dcit Vs Smt. Krishna Devi Educational Central Circle-Ii, Jalandhar Charitable Soceity, Langri, Chandigarh Road, Mahilpur, Hoshiarpur Pan No: Abifs7407A Appellant Respondent Cross Objection No. 30/Asr/2013 (In Ita No. 155/Asr/2013) Assessment Year : 2008-09

TDS), Srinagar (P) Ltd., Nishant Srinagar PAN NO: AMRT10683B Appellant Respondent Assessee by : None Revenue by : Shri Charan Dass, DR Assessment Year : 2009-10 The ITO Vs Smt. Farooqa Attar Anantnag, Kashmir(J&K) D/o Sh. Ghulam Nabi Attar R/o Shurath, Kulgam, Kashmir PAN NO: AJUPA9254F Appellant Respondent Assessee by : None Revenue by : Shri Charan Dass, DR Assessment Year

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

TDS benefit to be given did not lead to escapement of income Mere fact that matters need to be verified and examined further could never be reason good enough to believe that income had escaped assessment and re- open assessment proceedings was bad in law-Assessee's Appeals allowed. b. Commissioner of Income Tax v/s Batra Bhatta Company, High Court

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

TDS benefit to be given did not lead to escapement of income Mere fact that matters need to be verified and examined further could never be reason good enough to believe that income had escaped assessment and re- open assessment proceedings was bad in law-Assessee's Appeals allowed. b. Commissioner of Income Tax v/s Batra Bhatta Company, High Court

SHRI CHANDAN BHARDWAJ,TARN TARAN vs. ASSISTANT COMMISSIONER OF INCOME TAX,CIRCLE-1, AMRITSAR

Bench: Dr. M. L. Meena & Sh. Ravish Sood

TDS has been deducted thereon. The AO has also not considered the fact that the assessee has voluntarily revised the computation of income before the assessment was finalized and likewise CIT(A) is not justified while confirming the same. 5. That no penalty notice dated 10/03/2017 has been served upon the appellant and as such penalty imposed

SH. JINDER PAL,AMRITSAR vs. INCOME TAX OFFICER, WARD - 4(2), AMRITSAR

Bench: Dr. M. L. Meena & Sh. Ravish Sood

TDS has been deducted thereon. The AO has also not considered the fact that the assessee has voluntarily revised the computation of income before the assessment was finalized and likewise CIT(A) is not justified while confirming the same. 5. That no penalty notice dated 10/03/2017 has been served upon the appellant and as such penalty imposed