DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2 LUDHIANA, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED , DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names of partners appearing on the warrant of authorization issued u/s\n132(1) but no search was conducted at the business premises of the assessee\nfirm. The address mentioned

DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names of partners appearing on the warrant of authorization issued u/s\n132(1) but no search was conducted at the business premises of the assessee\nfirm. The address mentioned

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, LUDHIANA vs. AB ALCOBEV PRIVATE LIMITED, DELHI

In the result, appeals of Revenue are dismissed, Cross\nObjections of the assessee for

133A - Whether\nvalid search is conducted against the assessee u/s 132? - HELD THAT:- We\nfind that the search has been initiated in the name of the assessee firm along\nwith names of partners appearing on the warrant of authorization issued u/s\n132(1) but no search was conducted at the business premises of the assessee\nfirm. The address mentioned

CANARA BANK,SHIMLA vs. ITO (TDS), SHIMLA

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita Nos. 1567 To 1570/Chd/2017 "नधा"रणवष" / Assessment Years : 2011-12 & 2014-15 Canara Bank, Vs. The Ito (Tds), New Shimla Branch, Shimla बनाम Sector 2, Shimla "थायीलेखासं./Pan No: Ptlc1161D अपीलाथ"/Appellant ""यथ"/Respondent

u/s 133A of the Income Tax Act, 1961 (in short 'the Act') was conducted on 30.1.2014 at the premises of the assessee bank. In the post survey proceedings, the Assessing Officer noticed that the TDS

CANARA BANK,SHIMLA vs. ITO (TDS), SHIMLA

Bench: Shri N.K. Saini & Shri Sanjay Gargआयकरअपीलसं./Ita Nos. 1567 To 1570/Chd/2017 "नधा"रणवष" / Assessment Years : 2011-12 & 2014-15 Canara Bank, Vs. The Ito (Tds), New Shimla Branch, Shimla बनाम Sector 2, Shimla "थायीलेखासं./Pan No: Ptlc1161D अपीलाथ"/Appellant ""यथ"/Respondent

u/s 133A of the Income Tax Act, 1961 (in short 'the Act') was conducted on 30.1.2014 at the premises of the assessee bank. In the post survey proceedings, the Assessing Officer noticed that the TDS

JCIT(OSD)(TDS),CIRCLE, PANCHKULA vs. M/S LIBERTY SHOES LTD.,, KARNAL

In the result, the appeal of the Revenue is dismissed

Bench: Shri N.K. Saini & Shri R.L Negiआयकर अपील सं./Ita No. 268/Chd/2020 "नधा"रणवष" / Assessment Years : 2017-18 Joint Commissioner Of Income M/S Liberty Shoes Ltd., बनाम 13Th Mile Stone, Tax (Osd) (Tds) Circle Aaykar Bhawan, Sector 2 Liberty Puram, G.T. Road, Panchkula Kutail, Karnal Tan No: Rtkl00664G अपीलाथ"/Appellant ""यथ"/Respondent

TDS survey u/s 133A(1) of the Act was conducted at the business premises of the assessee company on 19.10.2017. Perusal

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

133A of the Income Tax Act, 1961 was conducted at the premises of the Bank on 07.01.2014. During the course of survey/inspection, copy of Audit Report along with Profit & Loss Account and Balance Sheet was obtained. A perusal of the Balance Sheet for the F.Y. 2009-10, 2010-11, 2011-12 and 2012-13 showed that there were balances

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

133A of the Income Tax Act, 1961 was conducted at the premises of the Bank on 07.01.2014. During the course of survey/inspection, copy of Audit Report along with Profit & Loss Account and Balance Sheet was obtained. A perusal of the Balance Sheet for the F.Y. 2009-10, 2010-11, 2011-12 and 2012-13 showed that there were balances

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

133A of the Income Tax Act, 1961 was conducted at the premises of the Bank on 07.01.2014. During the course of survey/inspection, copy of Audit Report along with Profit & Loss Account and Balance Sheet was obtained. A perusal of the Balance Sheet for the F.Y. 2009-10, 2010-11, 2011-12 and 2012-13 showed that there were balances

M/S STATE BANK OF PATIALA,PATIALA vs. ITO, (TDS), PATIALA

In the result, the appeal is allowed

Bench: Shri A.D. Jain & Dr Krinwant Sahayआयकर अपील सं./ Ita No. 1/Chd/2020 "नधा"रण वष" / Assessment Year : 2016-17 State Bank Of India, Vs. The Ito (Tds), बनाम Patiala (Earlier Known As State Bank Of Patiala),Treasury Branch, Chotti Baradari, Patiala "थायी लेखा सं./Pan No: Aaacs8571K ""यथ"/Respondent अपीलाथ"/Appellant "नधा"रती क" ओर से/Assessee By : Sh. Vibhore Garg, Ca राज"व क" ओर से/ Revenue By : Shri Dharam Vir, Jcit, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 15.04.2023 उदघोषणा क" तार"ख/Date Of Pronouncement : 22.04.2023 आदेश/Order Per Dr. Krinwant Sahay, A.M.:

TDS on payment of interest to an organization whose income is exempted u/s 10(23C)(iiiab) of the Income Tax Act, 1961 (in short 'the Act'). A survey u/s 133A

CANARA BANK,RAMPUR vs. ITO (TDS), SHIMLA

In the result, both the above appeals of the assessee are allowed

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

survey u/s 133A of the I.T. Act was conducted on 11.02.2014 at the premises of the aforementioned bank branch namely Canara Bank, Rampur Bhushahr, Distt. Shimla to verify compliance of TDS

CANARA BANK,RAMPUR vs. ITO (TDS), SHIMLA

In the result, both the above appeals of the assessee are allowed

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

survey u/s 133A of the I.T. Act was conducted on 11.02.2014 at the premises of the aforementioned bank branch namely Canara Bank, Rampur Bhushahr, Distt. Shimla to verify compliance of TDS

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

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

TDS and TCS, the assessee has shown interest received from land acquisition at Rs. 2,79,08,506.00 and compensation received under land acquisition at Rs, 4,86,426.00, both aggregated to Rs. 2,83,94,932.00. This has been claimed exempt U/s 10(37) of the Income-tax Act, 1961. 8. That as per Annexure to notice U/s

ITO, PATIALA vs. SH. KAMALPREET SINGH, PATIALA

Appeal stands dismissed

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.224/Chandi/2015 (िनधा"रणवष" / Assessment Year: 2009-10) Acit-Circle Patiala Shri Balwinder Singh Patiala. Prop. M/S M.P. Traders बनाम/ Vs. (Represented By L/R Shri Simranpal Singh) # 986/3 Dhobi Ghat, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acrps-5840-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Co. No.13/Chandi/2015 [In Ita No.224/Chandi/2015] (िनधा"रणवष" / Assessment Year: 2009-10) Shri Balwinder Singh Acit-Ward-1 बनाम/ Prop. M/S M.P. Traders Patiala. (Represented By L/R Shri Simranpal Singh) Vs. # 986/3 Dhobi Ghat, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acrps-5840-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. आयकरअपीलसं./ Ita No.225/Chandi/2015 (िनधा"रणवष" / Assessment Year: 2009-10) Acit-Circle Patiala Shri Kamalpreet Singh बनाम/ Vs. Patiala. Prop. M/S Saran Enterprises 4, Dlf Shopping Complex, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acbps-1831-N (अपीलाथ"/Appellant) : (""थ" / Respondent)

survey u/s 133A. 2.2 It transpired that the case of the assessee was transferred to ACIT, Circle, Patiala by JCIT, Patiala Range, Patiala vide order No.689 dated 15-07-2011. Subsequently, notice u/s 143(2) was issued by said officer on 08-08-2011. The assessee challenged the jurisdiction of case with ACIT, Patiala which was rejected

ITO, PATIALA vs. SH. BALWINDER SINGH, PATIALA

Appeal stands dismissed

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.224/Chandi/2015 (िनधा"रणवष" / Assessment Year: 2009-10) Acit-Circle Patiala Shri Balwinder Singh Patiala. Prop. M/S M.P. Traders बनाम/ Vs. (Represented By L/R Shri Simranpal Singh) # 986/3 Dhobi Ghat, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acrps-5840-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Co. No.13/Chandi/2015 [In Ita No.224/Chandi/2015] (िनधा"रणवष" / Assessment Year: 2009-10) Shri Balwinder Singh Acit-Ward-1 बनाम/ Prop. M/S M.P. Traders Patiala. (Represented By L/R Shri Simranpal Singh) Vs. # 986/3 Dhobi Ghat, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acrps-5840-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. आयकरअपीलसं./ Ita No.225/Chandi/2015 (िनधा"रणवष" / Assessment Year: 2009-10) Acit-Circle Patiala Shri Kamalpreet Singh बनाम/ Vs. Patiala. Prop. M/S Saran Enterprises 4, Dlf Shopping Complex, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acbps-1831-N (अपीलाथ"/Appellant) : (""थ" / Respondent)

survey u/s 133A. 2.2 It transpired that the case of the assessee was transferred to ACIT, Circle, Patiala by JCIT, Patiala Range, Patiala vide order No.689 dated 15-07-2011. Subsequently, notice u/s 143(2) was issued by said officer on 08-08-2011. The assessee challenged the jurisdiction of case with ACIT, Patiala which was rejected

SH. KAMALPREET SINGH,PATIALA vs. ACIT, PATIALA

Appeal stands dismissed

Bench: Hon’Ble Shri Laliet Kumar, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am 1. आयकरअपीलसं./ Ita No.224/Chandi/2015 (िनधा"रणवष" / Assessment Year: 2009-10) Acit-Circle Patiala Shri Balwinder Singh Patiala. Prop. M/S M.P. Traders बनाम/ Vs. (Represented By L/R Shri Simranpal Singh) # 986/3 Dhobi Ghat, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acrps-5840-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 2. Co. No.13/Chandi/2015 [In Ita No.224/Chandi/2015] (िनधा"रणवष" / Assessment Year: 2009-10) Shri Balwinder Singh Acit-Ward-1 बनाम/ Prop. M/S M.P. Traders Patiala. (Represented By L/R Shri Simranpal Singh) Vs. # 986/3 Dhobi Ghat, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acrps-5840-M (अपीलाथ"/Appellant) : (""थ" / Respondent) & 3. आयकरअपीलसं./ Ita No.225/Chandi/2015 (िनधा"रणवष" / Assessment Year: 2009-10) Acit-Circle Patiala Shri Kamalpreet Singh बनाम/ Vs. Patiala. Prop. M/S Saran Enterprises 4, Dlf Shopping Complex, Patiala. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Acbps-1831-N (अपीलाथ"/Appellant) : (""थ" / Respondent)

survey u/s 133A. 2.2 It transpired that the case of the assessee was transferred to ACIT, Circle, Patiala by JCIT, Patiala Range, Patiala vide order No.689 dated 15-07-2011. Subsequently, notice u/s 143(2) was issued by said officer on 08-08-2011. The assessee challenged the jurisdiction of case with ACIT, Patiala which was rejected

WWICS ESTATES PRIVATE LIMITED,MOHALI vs. THE DCIT/ACIT, TDS, CHANDIGARH

The appeal stands partly allowed

Bench: Hon’Ble Shri Rajpal Yadav & Hon’Ble Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./ Ita No.654/Chandi/2022 (िनधा"रण वष" / Assessment Year: 2015-16) M/S Wwics Estates Private Limited Dcit / Acit Tds बनाम/ Vs. A-12, Industrial Area, Phase-6 Sector 17 Mohali. Chandigarh "थायीलेखासं./जीआइआरसं./Pan/Tan No. Aaacw-3524-A / Ptlw-10174-D (अपीलाथ"/Appellant) (""थ" / Respondent) : अपीलाथ"कीओरसे/ Appellant By : Shri Tejmohan Singh (Advocate) – Ld. Ar ""थ"कीओरसे/Respondent By : Dr. Ranjit Kaur (Addl. Cit) – Ld. Sr. Dr सुनवाईकीतारीख/Date Of Hearing : 15-07-2025 घोषणाकीतारीख /Date Of Pronouncement : 23-07-2025 आदेश / O R D E R Manoj Kumar Aggarwal () 1. Aforesaid Appeal By Assessee For Assessment Year (Ay) 2015- 16 Arises Out Of The Order Of Learned Commissioner Of Income Tax (Appeals) National Faceless Appeal Centre (Nfac), Delhi [Cit(A)] Dated 03-10-2022 In The Matter Of An Order Passed By Ld. Ao U/S 201(1) & (Ia) On 23-03-2022 Raising Certain Demand Against The Assessee. Having Heard Rival Submissions & Upon Perusal Of Case Records, The Appeal Is Disposed-Off As Under.

survey u/s 133A(2A) based on which impugned order was passed on 23-03-2022 which is an ex-parte order since the assessee failed to make any effective representation therein. The subject matter of appeal before us is - (i) Non-deduction of TDS

M/S MODGILL INTERNATIONAL CLOTHING LIMITED,LUDHIANA vs. ACIT, LUDHIANA

The appeal stands partly allowed

Bench: SHRI RAJPAL YADAV (Vice President), SHRI MANOJ KUMAR AGGARWAL (Accountant Member)

133A on 01-12-2005 wherein certain discrepancies were found. Considering the nature and complexity of material as impounded during survey, special audit was carried out u/s 142(2A) on the basis of which the assessment has been framed. The grievance of the assessee is – (i) Disallowance u/s 40(a)(ia) for want of TDS