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

TDS system of filing the return and receiving of orders through emails and other modes. There seems to be no malafide intention of the assessee to make delay in filing the appeal. Hon’ble Supreme Court in the case of Vedabhai alias Vijaya Bali Babu Rao Patil v. Santaram Baburac Patil [2002] 253 ITR 798 has held that, “the Court

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

TDS system of filing the return and receiving of orders through emails and other modes. There seems to be no malafide intention of the assessee to make delay in filing the appeal. Hon’ble Supreme Court in the case of Vedabhai alias Vijaya Bali Babu Rao Patil v. Santaram Baburac Patil [2002] 253 ITR 798 has held that, “the Court

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

TDS under the provisions of section 194(I) of the Act. 7.2 The Ld. DR in support of his contention referred to the decision of Hon’ble Apex Court in the case of CIT vs. M/s Shambhu investment private limited 263 ITR 143 (SC) and submitted that the primary object of the assessee while explaining the property

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

TDS under the provisions of section 194(I) of the Act. 7.2 The Ld. DR in support of his contention referred to the decision of Hon’ble Apex Court in the case of CIT vs. M/s Shambhu investment private limited 263 ITR 143 (SC) and submitted that the primary object of the assessee while explaining the property

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

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. 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, 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 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

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

SH. SADA RAM CHAWLA,TARN TARAN vs. INCOME TAX OFFICER, WARD-2(2), TARNTARAN

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

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

section 194H and since no tax was deducted by disallowing the same u/s. 40a(ia) whereas the Appellant is not having any payer and payee relationship with the retailers as retailers are not providing any services to the company and not to the appellant. The Appellant is only transferring/redistributing money received from Reliance as per their directions 3. 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

M/S MANAGING COMMITTEE SWAMI PREMANAND MAHAVIDALYA,HOSHIARPUR vs. COMMISSIONER OF INCOME TAX (EXEMPTION),, CHANDIGARH

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

TDS provisions or not? . xv. Provide the copy of financial statements for the last three financial years i.e. from F.Y. 2013-14 t0 F.Y. 2015-16. xvi. The note on activities of the society. xvii.Taxability in the case along with full ITR with computation for A.Y. 2014-15 t0 2016-17. xviii. Explanation of the nature of various funds reflected

SH. GURJINDER SINGH,AMRITSAR vs. PR. COMMISSIONER OF INCOME TAX -1, AMRITSAR

In the result, appeal of the assessee is allowed

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

section 263 in the face of the fact that the assessment had been made by the AO after discussion and enquires on the vital issues of 8 Gurjinder Singh v. Pr.CIT scrutiny. In support, He filed, a written synopsis, relevant part is reproduced as under: 1 First of all it is submitted that the ld. Pr.CIT is absolutely wrong

INCOME TAX OFFICER WARD-2 (1), JAMMU vs. SHRI MOHD ASLAM BAGGAR, JAMMU

In the result, the appeal of the department is dismissed

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

TDS of Rs. 85,46,350/-, which was claimed exempt u/s 10(37) of the Income Tax Act, 1961. In response to query raised by A.O. regarding nature of land, the appellant filed details in respect of the land and compensation amount received explaining that the land was agricultural in nature and is situated outside municipal limits. However, the Assessing

SHRI DARPAN JAIN,JALANDHAR vs. INCOME TAX WARD - 1(1), JALANDHAR

In the result, the appeal filed by the assesse is allowed

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

TDS provisions were not applicable. However, it is observed that interest figures in the P&L A/c and in the bank account do not match. Further, it is observed that as Darpan Jain Capital A/c in the books of Pushkar Udhyog the entry of receipt of Rs. 52,00,000/- is as under:- Debit Credit

BRIGHT ENTERPRISES PVT. LTD,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, both the Appeals are partly allowed

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

42,461/- claimed by the appellant. 2. That the Ld. CIT(A) has erred in confirming the part disallowance only on presumption basis & estimation and without any material/ evidence on record to substantiate that any excess payments have been made by the appellant to its sister concern namely M/s Oxbridge International Pvt. Ltd. 3. That the Appellant craves leave