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 40(a)(ia) for non-deduction of TDS on payments made to pay channels.  Disallowance of Rs. 6,88

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 40(a)(ia) for non-deduction of TDS on payments made to pay channels.  Disallowance of Rs. 6,88

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 40(a)(ia) for non-deduction of TDS on payments made to pay channels.  Disallowance of Rs. 6,88

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 under the said provision. 11.2 It is further humbly submitted that the invocation of revisionary jurisdiction under Section 263 by the Learned PCIT is mechanical, arbitrary, and legally unsustainable, having been initiated without identification of any specific error or demonstration of prejudice to the interests of the Revenue, as mandated by law and as clarified by numerous binding judicial

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

AVON CYCLES LIMITED,G.T ROAD, DHANDARI KALAN, LUDHIANA vs. PR. COMMISSIONER OF INCOME TAX, 1, RISHI NAGAR, LUDHIANA

In the result, the appeal of the assessee is partly allowed

Bench: Shri Laliet Kumar & Shri Krinwant Sahayआयकर अपील सं/. Ita No. 705/Chd/2025 िनधा"रणवष" / Assessment Year: 2021-22 Avon Cycles Ltd., Vs The Pcit-I, G.T.Road, Dhandari Kalan, Rishi Nagar, Ludhiana. Ludhiana. "थायीलेखासं/.Pan No: Aabca4140R अपीलाथ"/Appellant ""यथ"/Respondent Assessee By : Shri Ashish Aggarwal, Ca Revenue By : Shri Manav Bansal, Cit, Dr Date Of Hearing : 09.12.2025 Date Of Pronouncement : 15/12/2025 Physical Hearing Order Per Laliet Kumar, Jm This Appeal Filed By The Assessee Is Directed Against The Order Of The Principal Commissioner Of Income Tax, Ludhiana-1 (Hereinafter Referred To As The "Pcit"), Dated 27.03.2025, Passed Under Section 263 Of The Income Tax Act, 1961 (The "Act") For The Assessment Year 2021-22. 2. The Assessee Has Raised The Following Substantive Grounds Of Appeal: “1. That Ld. Pcit -1, Ludhiana, Erred In Law & On Facts In Assuming The Jurisdiction To Invoke The Provisions Of Section 263 Of The Act To Set Aside The Order Passed By The Assessing Officer (National Faceless Assessment Centre, Delhi) When The Order Was Neither Erroneous Nor Prejudicial To The Interest Of Revenue. The Order Passed By Ld. Pcit(1), Ludhiana, Being Illegal Unjustified & Against The Provisions Of Section 263 May Be Annulled. 2. That Ld. Pcit (1) Erred In Law & On Facts In Setting Aside The Order Of Assessing Officer (National Faceless Assessment Centre, Delhi) By Applying The Different Approach On The Same Set Of Facts On The Issues Already Considered By The Assessing Officer.

TDS u/s 194J on amount of Rs. 4,42,88,238/- during the year under consideration. We are enclosing herewith reconciliation of expense heads in which we ITA 705/CHD/2025 A.Y. 2021-22 3 have debited these charges. There is no difference of any amount which can be treated as income/expenditure through undisclosed sources within the provisions of section

SH. BALJIT SINGH,LUDHIANA vs. PR. CIT, LUDHIANA -1, LUDHIANA

In the result, appeal of the Assessee is dismissed

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

TDS of Rs. 2435095/- on payment of interest of Rs. 2,43,50,911/- under section 194A. Further scrutiny of the case records revealed that as per profit & loss account, total expenditure was Rs. 1,40,14,722/- (expenditure on interest was only 11053024) against expenditure of Rs. 2,43,50,911/- on interest alone. This expenditure

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)

Section 189 all the proceedings are required to be instituted on the name of partners and not on the name of the Appellant. Therefore, Ld. AO had erred in initiating the assessment proceedings against the Appellant. It was also contended that CIT(A) had not provided sufficient opportunity to the Appellant to present its case before it. CIT(A) only

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

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

section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly. the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 01.06.2015...'" That

BATRA EXPORTS,FAZILKA vs. DCIT, |TDS,, LUDHIANA

In the result, both the appeals are allowed

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

section 200A can be read as having prospective effect and not having retroactive character or effect. Resultantly. the demand u/s 200A for computation and intimation for the payment of fee u/s 234E could not be made in purported exercise of power u/s 200A by the respondent for the period of the respective assessment year prior to 01.06.2015...'" That

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 wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

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 wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

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 wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

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 wing of Income Tax Department in early 2008 and it was brought to the notice of the appellant for the first time that they have to Collect the Tax at Source (TCS) as per the provisions of Section 206C(1C) of the Income Tax Act, 1961 from the Lessee to whom the contract was granted for the collection

CEIGALL INDIA LIMITED, LUDHIANA,LUDHIANA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, LUDHIANA, LUDHIANA

In the result, the appeal of the assessee stands allowed

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

section 194J i.e. upto Rs. 30,000/-, on which no TDS was liable to be deducted upto this limit. Please refer to our reply to the SCN notice relevant page 69 of the PB. The chart is self-explanatory and all figures are matching with Profit and Loss Account.  Since, we had deducted the TDS on much larger

THE SIKH EDUCATIONAL SOCIETY,PATIALA vs. ADDL. CIT, RANGE, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

TDS returns showing payments made to various artisans containing their PAN's. g) The books of account maintained in the regular course of business. The newly constructed buildings are still there. Your goodself is most welcome to inspect the same. Even otherwise, the inspection of the building by your goodself does not depend on the invitation of the assessee

JCIT(OSD), C-1, (E), CHANDIGARH vs. THE SIKH EDUCATIONAL SOCIETY, PATIALA

Bench: The Ld. Cit(A) Against Assessment Order Dt. 30/03/2013 Which Was Passed By Additional Commissioner Of Income Tax, Patiala Range, Patiala, Punjab Which Order Is Hereinafter Referred To As “Ao’S Order”.

TDS returns showing payments made to various artisans containing their PAN's. g) The books of account maintained in the regular course of business. The newly constructed buildings are still there. Your goodself is most welcome to inspect the same. Even otherwise, the inspection of the building by your goodself does not depend on the invitation of the assessee

SMT. TEENA GARG,CHANDIGARH vs. PCIT, PANCHKULA

In the result, appeal of the assessee is allowed

section 142(1) of the Act\nwherein basis aforesaid reply and Form No. 26AS it was found that\nassessee has not considered following income in her return of\nincome:-\n\n1) Capital gain arising out of sale of 3360 shares of Indusind bank for\na consideration of Rs.29,88,745/-.\n\n2) Sale of immovable property to Amar Deepika