VARDHMAN POLYTEX LIMITED,LUDHIANA vs. DCIT(TDS), LUDHIANA

In the result, appeal of the Assessee is allowed

Bench: The Ld. Cit(A), Nfac, Delhi. Though Notices Were Issued Electronically Through The E-Filing Portal, The Assessee Contended That Such Notices Were Neither Brought To Their Knowledge Nor Received Through Any Alternative Means Such As Email Or Physical Intimation. Consequently, The Appeal Was Dismissed Ex Parte. It Was Further Submitted That The Issue Involved In The Present Appeal Is Legal In Nature & Does Not Require Examination Of Disputed Facts; Hence, The Matter May Be Adjudicated On Merits Without The Necessity Of A Remand To The Lower Authorities.

194C(7) cannot be used to deny that immunity. The Hon’ble Court observed that non-filing under sub‑section (7) does not retroactively strip the payer of the protection in sub‑section (6) . 9.3 Similarly the other High Courts and Tribunal have held that where the deductor had obtained the requisite PAN from the transporter and furnished the same

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO-WARD-6(4), MOHALI

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

TDS) has rightly held as the appellant in assessee in default under the provision of section 201(1)/201 (1A) of the Act. Therefore, the grounds of appeal raised by the appellant is hereby dismissed.” 7. It was submitted that in the context of ground Nos. 1 and ground No. 3.2 taken in assessee’s appeal, the provisions of section194C

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

TDS) has rightly held as the appellant in assessee in default under the provision of section 201(1)/201 (1A) of the Act. Therefore, the grounds of appeal raised by the appellant is hereby dismissed.” 7. It was submitted that in the context of ground Nos. 1 and ground No. 3.2 taken in assessee’s appeal, the provisions of section194C

SH.H.P.SINGH & OTHERS,MOHALI vs. ITO (TDS-2), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita Nos.236 To 238/Chd/2021 "नधा"रण वष" / Assessment Years :2011-12 & 2012-13 H.P. Singh & Others, बनाम The Ito (Tds-2), 39 West, Chandigarh Maloya, Village Bheloppur, Sector 122, Mohali "थायीलेखासं./Pan No: Aaefh8681G अपीलाथ"/Appellant ""यथ"/Respondent

TDS) has rightly held as the appellant in assessee in default under the provision of section 201(1)/201 (1A) of the Act. Therefore, the grounds of appeal raised by the appellant is hereby dismissed.” 7. It was submitted that in the context of ground Nos. 1 and ground No. 3.2 taken in assessee’s appeal, the provisions of section194C

M/S SUSHIL KUMAR GUPTA & COMPANY,AMBALA CITY vs. PR.CIT, PANCHKULA

In the result, the appeal of the assessee is allowed

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

7,64,57,131 43,13,290 43,13,290 5.64% 2017-18 13,73,51,798 87,32,123 87,32,123 6.36% 2018-19 36,32,25,413 2,03,29,135 2,41,41,930 6.64% 8.7 Further, regarding large payment made to contractor under section 194C of the Act, our reference was drawn to the notice

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

section 194C. The A.O. proceeded to calculate at 10% rate while working out the short deduction at ITA No.268-Chd-2020- Liberty Shoes Limited, Karnal 11 Rs. 7,93,455/- on amount paid/credited of Rs. 99,18,191/-, The payments pertained to three parties and the counsel for the appellant, vehemently, argued and stated in written submissions, as well, that

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS as required u/s 194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER, WARD-1, SHIMLA, SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS as required u/s 194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction

MUKESH MALHOTRA,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS as required u/s 194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS as required u/s 194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction

MUKESH MALHOTRA ,SHIMLA vs. INCOME TAX OFFICER , SHIMLA

In the result, appeal of the assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

section 194C of Act and during the assessment proceedings the AO issued show cause notice to the assessee and asked as to why TDS as required u/s 194C of the Act was not deducted on the payments to various pay channels. During assessment proceedings the assesseefiled details in respect of the parties to whom subscriptions payment are made after deduction

ITO, WARD 2(1), CHANDIGARH vs. M/S LONGIA ENGINEERS, CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: SHRI A.D.JAIN (Vice President), SHRI VIKRAM SINGH YADAV (Accountant Member)

section 194C and not carrying out requisite enquiries in this regard; that the ld. CIT(A) erred in not appreciating the fact that the Pr. Commissioner of Income Tax had relied upon several judicial precedents in support of her action, which have neither been discussed nor distinguished; that the ld. CIT(A) erred in misconstruing the provisions of the Income

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(1), CHANDIGARH, CHANDIGARH vs. UNIPRO TECHNO INFRASTRUCTURE PVT LTD, CHANDIGARH

In the result, the order of the ld CIT(A) is confirmed and the grounds of appeal taken by the Revenue are dismissed

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member), SHRI. PARESH M. JOSHI (Judicial Member)

7, Chandigarh for the A/Y 2011-12 PAN AACFU1025F. The information/documents asked for is as under; 2. The partnership firm of Unipro Techno Infrastructure was converted into private limited company with effect from 13.04.2010 with all its assets and liabilities with the same sales tax registration number. The deduction u/s 8Q1A was first claimed

VIKAS MEHTA,NEW ANAJ MANDI, RANIA, SIRSA vs. THE DEPUTY DIRECTOR OF INCOME TAX CPC BANGALURU JOA INCOME TAX OFFICER, WARD-1, SIRSA, HARYANA

Bench: SHRI. VIKRAM SINGH YADAV (Accountant Member)

section 194Q are not applicable on the appellant who it merely a Kacha Arhtiya/Pakka Arhtiya/Commission Basis. 3. That the Ld. The Commissioner of Income Tax, ADDL/JCIT (A)-4, Kolkata has erred in not considering the act that the assessee was mainly acting as commission agent/Kacha Arhtiya and he was earning commission from the parties who has deducted TDS U/s 194Q

ASSISTANT CONTROLLER F&A DIRECTORATE OF INDUSTRIES,SHIMLA vs. INCOME TAX OFFICER (TDS), WARD SHIMLA

Bench: the Ld. CIT(A) came to be dismissed without adjudication on merits, primarily on the ground that there was delay in filing of the appeal and that the assessee failed to respond to the notices issued by the Ld. CIT(A).

TDS) Directorate of Industries Ward Shimla Majithia House, Chotta Shimla Himachal Pradesh-171009 Himachal Pradesh "ायी लेखा सं./PAN NO: PTLA11325G अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Vishal Mohan, Sr. Advocate with Shri Abhinav Bijwaria, Advocate राज" की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई की तारीख/Date

PUNJAB SMALL INDUSTRIES AND EXPORT CORPORATION LTD.,CHANDIGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 2(1), CHANDIGARH, CHANDIGARH

In the result, appeal of the Assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

194C; (v) "rent" shall have the same meaning as in clause (i) to the Explanation to section 194-I; (vi) "royalty" shall have the same meaning as in Explanation 2 to clause (vi) of sub- section (1) of section 9;” 6.6 Section 40(a)(ia) of the Act, provides for the disallowance of certain expenses

ITO, W-2, BARNALA vs. THE TRUCK OPERATOR UNION, BARNALA

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

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavthe Ito बनाम The Truck Operator Union, Ward-2, Barnala Dhanaula Road, Barnala "थायी लेखा सं./Pan No: Aaaat6497M

194C(2) of the Act where as in the present case, the matter relates to cash payment made in contravention of section 40A(3) of the Act. Thereafter referring to the provision of section 40A(3) as well as the exceptional circumstances provided under Rule 6DD, it was held by the AO that no circumstances have been narrated

KAMLA RETAIL LTD., NOW KNOWN AS M/S ETHOS LTD.,,CHANDIGARH vs. ADDL. CIT, R-I, CHANDIGARH

In the result, the appeal of the assessee is partly

Bench: Smt.Diva Singh & Shri Vikram Singh Yadavm/S. Kamla Retail Ltd. Additional Cit, Range-1, बनाम Now Known As Ethos Limited, Chadigarh. Sco-88-89, Sector 8-C, Chandigarh. "थायी लेखा सं./Pan No: Aadck2345N

7 A.Y.2010-11 liability has become due and payable. In other words, where the other person can make a lawful claim against the assessee and in the event of default, the matter may be agitated before the appropriate legal forum. Secondly, from the Revenue’s perspective, what is equally relevant is that there are no changes in the maximum marginal rates

DISTRICT ELECTION OFFICE HAMIRPUR, SUB DIVISIONAL MAGISTRATE OFFICE,HAMIRPUR vs. INCOME TAX OFFICER, (TDS) MANDI, MANDI

In the result, Assessee’s appeal is allowed for Statistical Purposes

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं./ Ita No. 462/Chd/2025 "नधा"रण वष" / Assessment Year : 2018-19 District Election Office, The Ito (Tds), बनाम Sub Divisional Magistrate Mandi Office, Vs. Hamirpur 171001 "थायी लेखा सं./ Pan No: Ptldi1969Q अपीलाथ"/Appellant ""यथ"/Respondent ( Hybrid Hearing ) "नधा"रती क" ओर से/Assessee By : Sh. Vishal Mohan, Sr. Advocate With Sh. Abhinav, Advocate (Virtual) राज"व क" ओर से/ Revenue By : Sh. Vivek Vardhan, Addl. Cit, Sr. Dr सुनवाई क" तार"ख/Date Of Hearing : 13.10.2025 उदघोषणा क" तार"ख/Date Of Pronouncement : 27.10.2025 आदेश/Order Per Krinwant Sahay, Am : Appeal In This Case Has Been Filed By The Assessee Against The Order Dated 06.02.2025 Passed By The Ld. Addl. / Joint Commissioner Of Income Tax (Appeals)-9, Mumbai For A.Y. 2018-19. 2. Grounds Of Appeal Are As Under:

TDS), बनाम Sub Divisional Magistrate Mandi Office, Vs. Hamirpur 171001 "थायी लेखा सं./ PAN NO: PTLDI1969Q अपीलाथ"/Appellant ""यथ"/Respondent ( HYBRID HEARING ) "नधा"रती क" ओर से/Assessee by : Sh. Vishal Mohan, Sr. Advocate with Sh. Abhinav, Advocate (Virtual) राज"व क" ओर से/ Revenue by : Sh. Vivek Vardhan, Addl. CIT, Sr. DR सुनवाई क" तार"ख/Date of Hearing