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.

TDS statements (Form 26Q) filed with the Department. 4.2 The Ld. AO treated the assessee as an assessee-in-default under Section 201(1

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

DCIT, CHANDIGARH vs. M/S WINSOME YARNS LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

DCIT, CHANDIGARH vs. M/S WINSOME TEXTILES INDUSTRIES LTD., CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

DCIT, C-4(1), CHANDIGARH vs. M/S WINSOME YARNS LTD,, CHANDIGARH

In the result, all the appeals of the Revenue are dismissed

Bench: Shri Sanjay Garg & Dr. B.R.R. Kumar

TDS only if it includes "sum chargeable to tax" under Income Tax Act in India. In case such element is missing then no tax is to be deducted. Further, combined reading of section 4, Section 5 and section 9 would suggest that payments made to rfon resident as business commission can only be considered from the view point of section

STATE BANK OF INDIA,PANCHKULA vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

STATE BANK OF INDIA,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1),, CHANDIGARH

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT (TDS), CHANDIGARH

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

STATE BANK OF INDIA,CHANDIGARH vs. DCIT/ACIT-TDS, CHANDIGARH

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

STATE BANK OF INDIA, SAMB BRANCH,CHANDIGARH vs. INCOME TAX OFFICER (TDS-1), CHANDIGARH

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

STATE BANK OF INDIA,AMRITSAR vs. JOINT COMMISSIONER OF INDIA (IN-SITU), LUDHIANA

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

STATE BANK OF INDIA,CHANDIGARH vs. ITO (TDS-I), CHANDIGARH

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

STATE BANK OF INDIA, ZONAL OFFICE(15875),PATHANKOT vs. INCOME TAX OFFICER (TDS-I), CHANDIGARH

The appeal is dismissed

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

1 taken in first appeal before the first appellate authority challenging the legality of order passed by the Ld. Assessing Officer on ground of limitation.” 6. Briefly the facts of the case are that a TDS survey under Section 133A was conducted at the appellant’s Local Head Office, Chandigarh, on 12.01.2018, revealing that the appellant did not deduct TDS

M/S THE H.P. STATE CO-OPERATIVE BANK, BANIKHET BRANCH,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

section 201(1)/201(1A) has been passed, no refund of the TDS or reversal of the TDS deducted has been

M/S THE H.P. STATE CO-OPERATIVE BANK,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

section 201(1)/201(1A) has been passed, no refund of the TDS or reversal of the TDS deducted has been

M/S THE H.P. STATE CO-OPERATIVE BANK, DALHOUSIE BRANCH,CHAMBA vs. ITO (TDS), PALAMPUR

In the result all the appeals of the assessee are allowed for statistical purposes

Bench: Ms. Diva Singh & Dr. B.R.R.Kumar

section 201(1)/201(1A) has been passed, no refund of the TDS or reversal of the TDS deducted has been

M/S PRESTIGE INTERNATIONAL,PANCHKULA vs. ADDL. CIT, PANCHKULA RANGE, PANCHKULA

In the result, the appeal of the assessee is dismissed

Bench: Ms. Diva Singh & Ms. Annapurna Guptam/S Prestige International, Vs. The Addl.Cit, 267, Industrial Area, Panchkula Range, Phase-1, Panchkula. Panchkula. Pan: Aaifp3677L (Appellant) (Respondent)

TDS by appellant M/s Prestige International. The enclosed certificate from the accountant certifying that resident payee has fulfilled conditions mentioned in first proviso to subsection (1) of Section 201

SUSHMA,HARYANA vs. ITO, WARD - 4, YAMUNA NAGAR, YAMUNA NAGAR

TDS) by the payer at the time of making payment for compulsory\nacquisition of immovable property other than agricultural land. It was further\ncontended that in the case of Hari Singh v. Union of India [2018] 91\ntaxmann.com 20 (SC)the issue of chargeability of interest to tax was not the\nlis before the Hon'ble Supreme Court. The only