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

condonation petition and written submission as under:- That the Hon’ble ITAT in the order has stated that delay for the period from 1st/May/2014 to 17th/July/2014 may be explained to the CIT(A). That on 04/April/2014 we send the letter to Head Office at Chandigarh via Letter No: 53/04.04.2014, stating that the case has been decided against the Punjab State

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

Appeals are disposed of in the terms indicated as above

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

delay in filing the TDS statement. The ld. CIT(A) has condoned the delay in filing the appeal and after

EXECUTIVE ENGINEER FLORICULTURE,SRINAGAR vs. DEPUTY COMMISSIONER OF NCOME TAX CPC ( TDS), SRINAGAR

Appeals are allowed for statistical purpose

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

TDS) Floriculture, Radio Colony Srinagar Rajbagh Srinagar, 190008, Jammu & Kashmir [TAN: AMRE 10520G] (Appellant) (Respondent) Appellant by : Sh. Mohd. Iqbal Untoo, CA Respondent by: Ms. Amanpreet Kaur, Sr. DR Date of Hearing: 26.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Bench: These bunch of appeals have been filed by the assessee against the order even dated 25.08.2021 passed by the Commissioner

EXECUTIVE ENGINEER FLORICULTURE,SRINAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC ( TDS), SRINAGAR

Appeals are allowed for statistical purpose

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

TDS) Floriculture, Radio Colony Srinagar Rajbagh Srinagar, 190008, Jammu & Kashmir [TAN: AMRE 10520G] (Appellant) (Respondent) Appellant by : Sh. Mohd. Iqbal Untoo, CA Respondent by: Ms. Amanpreet Kaur, Sr. DR Date of Hearing: 26.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Bench: These bunch of appeals have been filed by the assessee against the order even dated 25.08.2021 passed by the Commissioner

EXEXECUTIVE ENGINEER FLORICULTURE ,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC (TDS), SRI NAGAR

Appeals are allowed for statistical purpose

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

TDS) Floriculture, Radio Colony Srinagar Rajbagh Srinagar, 190008, Jammu & Kashmir [TAN: AMRE 10520G] (Appellant) (Respondent) Appellant by : Sh. Mohd. Iqbal Untoo, CA Respondent by: Ms. Amanpreet Kaur, Sr. DR Date of Hearing: 26.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Bench: These bunch of appeals have been filed by the assessee against the order even dated 25.08.2021 passed by the Commissioner

EXECUTIVE ENGINEER FLORICULTURE,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC( TDS), SRINAGAR

Appeals are allowed for statistical purpose

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

TDS) Floriculture, Radio Colony Srinagar Rajbagh Srinagar, 190008, Jammu & Kashmir [TAN: AMRE 10520G] (Appellant) (Respondent) Appellant by : Sh. Mohd. Iqbal Untoo, CA Respondent by: Ms. Amanpreet Kaur, Sr. DR Date of Hearing: 26.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Bench: These bunch of appeals have been filed by the assessee against the order even dated 25.08.2021 passed by the Commissioner

EXEXECUTIVE ENGINEER FLORICULTURE ,SRI NAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CPC ( TDS ), SRINAGAR

Appeals are allowed for statistical purpose

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

TDS) Floriculture, Radio Colony Srinagar Rajbagh Srinagar, 190008, Jammu & Kashmir [TAN: AMRE 10520G] (Appellant) (Respondent) Appellant by : Sh. Mohd. Iqbal Untoo, CA Respondent by: Ms. Amanpreet Kaur, Sr. DR Date of Hearing: 26.09.2022 Date of Pronouncement: 10.10.2022 ORDER Per Bench: These bunch of appeals have been filed by the assessee against the order even dated 25.08.2021 passed by the Commissioner

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

condonation of delay in filing ought to have considered that on merits order passed by CPC (TDS) are illegal having

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

condonation of delay in filing ought to have considered that on merits order passed by CPC (TDS) are illegal having

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

condonation of delay in filing ought to have considered that on merits order passed by CPC (TDS) are illegal having

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

condonation of delay in filing ought to have considered that on merits order passed by CPC (TDS) are illegal having

SHRI VIJAY KUMAR,GARHSHANKAR vs. INCOME TAX OFFICER WARD-1, HOSIARPUR

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

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

delay is hereby condoned. Appeal admitted on merits. 3. Briefly facts of the case are that the assessee filed return of income on 30.03.2017 declaring income of Rs. 2,83,070/-. The case was selected for scrutiny under CASS for the year 2015-16 and notice u/s 143(2) of the Income Tax Act, 1961 was served upon the assessee

SHRI ZAFFAR MEHRAJ SHAH,SRINAGAR vs. INCOME TAX OFFICER WARD-3 (3), SRINAGAR

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

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

TDS has been deducted by Ebix Travels (P) Ltd. with whom my brother was dealing for the purchase of tickets. As such there was no reason for the CIT(A) in confirming the addition made by the AO and as such the addition made may be deleted. 5. That the CIT(A) should have allowed the deduction as claimed under

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFICER ( TDS), SRINAGAR

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

TDS) 2. The Ld. AR requested condonation of the Delay of 311 days explaining the reasons for delay in written

GULMARG DEVLOPMENT AUTHORITY ,BARAMULA vs. INCOME TAX OFFICER ( TDS) , SRINAGAR

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

TDS) 2. The Ld. AR requested condonation of the Delay of 311 days explaining the reasons for delay in written

GULMARG DEVLOPMENT AUTHORITY,BARAMULA vs. INCOME TAX OFFICER ( TDS), SRINAGAR

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

TDS) 2. The Ld. AR requested condonation of the Delay of 311 days explaining the reasons for delay in written

SHRI MUZAFFAR JAN PAMPORI ,SRINAGRAR vs. INCOME TAX OFFICER WARD -3 ( 2), SRINAGAR

In the result, the appeal filed by the assessee is allowed for statistical

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

delay of 8 days is hereby condoned. The appeal is admitted to be heard on merits. 3. At the outset, the ld. counsel for the assessee has submitted that the assessment order was passed u/s 144 of the Income Tax by the AO ex- parte qua the assessee without granting an adequate opportunity of being 3 I.T.A. No. 134/Asr/2023 Muzaffar

SHRI ARSHAD MOHD MALIK,JAMMU vs. INMCVOME TAX OFFICER WARD 2 (4), UDHAMPUR

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

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

TDS return of Department. And the department had filed the correction return during the Assessment proceedings . Further in reply dated 22.12.2016 copy of the Acknowledgement of the revised return of the PMGSY div. Ramban was also furnished. The changes in I.T.A. No.168/Asr/2020 3 Assessment Year: 2014-15 Form 26 AS were effected by the PMGSY Department before the Assessment order