DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORPN. LTD., SIRHIND

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB,

In the result, all the appeals of the Revenue bearing ITA

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

section 195 of the Act. The Ld. DR, therefore, has submitted that the proposition of law laid down by the Hon'ble High Court in the case of ‘Kanchanganga Sea Foods Ltd. vs CIT’ (supra) can safely be applied in the case of the present assessee before us. That the present assessee, apart from making the payment

JANTA LAND PROMOTERS PVT LTD,MOHALI vs. THE PRINICIPAL COMMISSIONER OF INCOME TAX ,CHANDIGARH-1, CHANDIGARH

In the result, appeal of the Assessee is allowed

TDS was already deducted at the time of payment to the landowner; no purchase by the assessee triggering s. 194-IA. The Ld. AR had also filed the written submission and has submitted the following legal objections in support of the case of the assessee: 1. Mechanical and Arbitrary Invocation of Section 263 Without Independent or Minimal Enquiry