SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section

SH. JASBIR SINGH ANAND,JADADHRI vs. ACIT, CPC (TDS), GHAZIABAD

In the result all the above appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Sanjay Garg

TDS statements / returns in the present set of appeals for the period prior to 01.06.2015, was not empowered to charge fees under section 234E of the Act. Hence, the intimation issued by the Assessing Officer under section 200A of the Act in all these appeals does not stand and the demand raised by way of charging the fees under section

RAJESH BANSAL,CHANDIGARH vs. ADDL. CIT (TDS), CHANDIGARH

In the result, the appeal of the assessee stands allowed

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकर अपील सं./ Ita No.1447/Chd/2018 "नधा"रण वष" / Assessment Year : 2012-13

section 200(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) read with rule 31A of the Income Tax Rules, 1962. The A.O., therefore, levied the penalty for late filing of the TDS returns u/s 272A

M/S BNK INVESTMENTS,CHANDIGARH vs. JCIT (TDS), CHANDIGARH

In the result, appeal of the assessee is allowed

272A(2)(k) had been levied, to the non- availability of correct PAN numbers of the deductees which was compulsorily required for filing/uploading the TDS returns in the impugned year. The Revenue has controverted the above facts stating that in earlier years also, the assessee was filing TDS returns indicating PAN of the deductee and that as per Section

HP AGRO INDUSTRIES CORP. LTD.,PARWANOO vs. ACIT, CPC (TDS), VAISHALI

In the result, the appeal of the assessee is allowed

Bench: Shri N.K. Saini & Shri R.L Negiआयकरअपीलसं./Ita No. 1072/Chd/2018 "नधा"रणवष" / Assessment Year : 2015-16 M/S H.P. Agro Industries The Asstt. Cit, बनाम Corporation Ltd., Centralized Processing Cell-Tds, Plot No. 8, Bangluru Pesticide Unit, Parwanoo (H.P) "थायीलेखासं./Pan No: Ptlh11428E अपीलाथ"/Appellant ""यथ"/Respondent Hearing Through Video Conferencing "नधा"रतीक"ओरसे/Assessee By : Shri Manoj Kumar, Advocate राज"वक"ओरसे/ Revenue By : Smt. Meenakshi Vohra, Addl. Cit(Dr)

272A(2), it can be said that a particular set up for imposition and the payment of fee under Section 234E was provided but, it did not provide for making of demand of such fee under Section 200A payable under Section 234E. Hence, considering the aforesaid peculiar facts and circumstances, we are unable to accept the contention of the learned

THE COMMANDER WORKS ENGINEERS,PATIALA vs. JCIT (TDS), CHANDIGARH

In the result, the appeal of the assessee is allowed

Bench: Shri Sanjay Garg & Ms. Annapurna Guptathe Commander Works Engineers, Vs. The Jcit (Tds), Headquarter Bldg No.26, Chandigarh. New Lal Bagh, Patiala. Pan: Ptlh12424G (Appellant) (Respondent)

272A(2)(k) read with section 274 of the Act not to be levied for late filing of the quarterly statements. In response, it was submitted that TDS

BANUR BROTHER ,PATIALA vs. ITO-WARD-1, AMBALA

In the result appeal of the assessee is allowed as and by way of remand to Ld

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

272A(1)(d) of the IT. Act for non compliance of notice sent to the assessee online electronically in E-proceedings facility through assessee's account in e- filing website of Income Tax Department.” 6. A bare and simple perusal of Ld. AO order clearly shows that assessee was totally non responsive to any notices issued

ASTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA, AAYAKAR BHAWAN vs. WARYAM STEEL CASTING PRIVATE LIMITED, KANGANWAL ROAD

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

272A(1)(d) were initiated for under-reporting income, failure to file an audit report, and non-compliance with statutory notices, respectively. Interest under sections 234A, 234B, and 234C was also charged. 4. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) in the impugned order held

WARYAM STEEL CASTINGS PRIVATE LIMITED,LUDHIANA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, LUDHIANA

In the result, appeal of the assessee is allowed and the Cross appeal of the Revenue is dismissed

Bench: SHRI. RAJPAL YADAV (Vice President), SHRI. KRINWANT SAHAY (Accountant Member)

272A(1)(d) were initiated for under-reporting income, failure to file an audit report, and non-compliance with statutory notices, respectively. Interest under sections 234A, 234B, and 234C was also charged. 4. Against the order of the Ld. AO the assessee went in appeal before the Ld. CIT(A). The Ld. CIT(A) in the impugned order held

DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. ESSIX BIOSCIENCES LIMITED, CHANDIGARH

In the result, the appeal filed by the Department is

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

TDS was not deducted on the interest paid to M/s Conquer Investments & Finance Pvt. Ltd., M/s Ind Swift Laboratories Ltd. and M/s Fortune India Constructions Ltd. 6.1 The assessee, in reply, submitted copy of Form 26A relating to M/s Conquer Investments & Finance Pvt. Ltd., M/s Conquer Investments & Finance Pvt. Ltd., M/s Ind Swift Laboratories Ltd. and M/s Fortune India Constructions

GEETA SHARMA,SUNAM vs. PRINCIPAL COMMISSIONER OF INCOME TAX , PATIALA

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

Section 143(2) of the Income Tax Act, 1961 was issued which was dated 31.03.2021 requiring the assessee to submit or cause to submit - (i) Any evidence on which he may rely in support of his return of income; (ii) Reply to the above-mentioned issues Electronically in 'e- Proceedings' facility through your account in e-Filing web site (www.Incometaxindiaefiling.gov.in