THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

TDS), Palampur (supra), we uphold the application of section 206C(6A) of the Act for the impugned financial year in view of the applicability of section 206C(IC) of the ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 24 Act for the impugned years being not disputed. Ground No.3 raised by the assessee is thus

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,NAHAN vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

TDS), Palampur (supra), we uphold the application of section 206C(6A) of the Act for the impugned financial year in view of the applicability of section 206C(IC) of the ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 24 Act for the impugned years being not disputed. Ground No.3 raised by the assessee is thus

THE ASSISTANT EXCISE & TAXATION COMMISSIONER ,SHIMLA vs. ADDL. CIT, RANGE, SHIMLA

In the result, all four appeals filed by the assessee are allowed

Bench: Smt. Diva Singh & Shri Vikram Singh Yadavआयकरअपीलसं./Ita No.903 /Chd/2019 "नधा"रण वष" / Assessment Year :2007-08 The Assistant Excise & बनाम The Additional Cit, Taxation Commissioner, Tds Range, Nahan Shimla "थायीलेखासं./Pan/Tan No: Ptla12468B अपीलाथ"/Appellant ""यथ"/Respondent

TDS), Palampur (supra), we uphold the application of section 206C(6A) of the Act for the impugned financial year in view of the applicability of section 206C(IC) of the ITA Nos. 903 to 905-Chd-2019 - Assistant Excise & Taxation Commissioner Nahan & Othrs 24 Act for the impugned years being not disputed. Ground No.3 raised by the assessee is thus

M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

M/S PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. ACIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PUNJAB INFRASTRUCTURE DEVELOPMENT BOARD,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

TDS inspection and assessment proceedings u/s 206C(1C) / 206C(7) of the Act, the Assessing officer noticed that assessee ‘ PIDB’ had received certain amounts from the contractor [herein referred to as ‘Concessionaire’] in awarding / entering into Concession Agreement for toll plaza operation / Toll based operation and maintenance concession for certain segments of roads. That the assessee being Person Responsible

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

In the result, both the appeals of the assessee are dismissed

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

6. Before the Ld. CIT(A) the assessee contended that the delay in the statement of the TDS return was not on account of any fault of the assessee but was attributable to the advocate who was engaged by the assessee for filing the TDS return,who failed to submit the TDS return on time. The assessee filed copy

PRINCIPAL RAJIV GANDHI GOVT. AYURVEDIC COLLEGE ,PAPROLA vs. ACIT, CPC, TDS, GHAZIABAD (ITO, TDS), PALAMPUR

In the result, both the appeals of the assessee are dismissed

Bench: Smt. Diva Singh & Ms. Annapurna Gupta

6. Before the Ld. CIT(A) the assessee contended that the delay in the statement of the TDS return was not on account of any fault of the assessee but was attributable to the advocate who was engaged by the assessee for filing the TDS return,who failed to submit the TDS return on time. The assessee filed copy

VARDHMAN TEXTILES LTD.,LUDHIANA vs. DCIT, R-1, LUDHIANA

In the result, the appeals of the assessee in ITA

206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period,— (i) from the 1st day of April of the assessment year

VARDHMAN TEXTILES LTD,LUDHIANA vs. PR.CIT-1, LUDHIANA

In the result, the appeals of the assessee in ITA

206C or paid by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month comprised in the period,— (i) from the 1st day of April of the assessment year