BASKARAN,TRICHY vs. DCIT,CIRCLE-1, TRICHY

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri V. Durga Raoआयकर अपील सं./I.T.A. No.201/Chny/2023 िनधा"रण वष"/Assessment Year: 2013-14 Baskaran, Vs. The Deputy Commissioner Of 5, Ii Floor, Chitra Complex Trichy, Income Tax, Circle I, Trichy 620 002. No. 44, Williams Road, Cantonment, Thiruchirappalli 620 001. [Pan:Aadhb7838N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri A. Sarangan, Advocate ""थ" की ओर से/Respondent By : Shri P. Sajit Kumar, Jcit सुनवाई की तारीख/ Date Of Hearing : 07.06.2023 घोषणा की तारीख /Date Of Pronouncement : 09.06.2023 आदेश /O R D E R This Appeal Filed By The Assessee Is Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre [Nfac], Delhi Dated 22.12.2022 Relevant To The Assessment Year 2013-14. 2. Brief Facts Of The Case Are That The Assessee Has Filed The Return Of Income For The Assessment Year 2013-14 On 01.10.2013 Admitting Income Of ₹.13,23,700/-. This Case Was Selected For Scrutiny Under The Cass. A Notice Under Section 143(2) Of The Income Tax Act, 1961 [“Act” In Short] Was Issued On 02.09.2014 & Served On The Assessee On 03.09.2014. 2

TDS under section 194I and 194C of the Act respectively. 3. The assessee preferred further appeal before the ld. CIT(A) with

M/S.MALABAR ERECTORS,SALEM vs. ITO, WARD-1(6), SALEM

In the result, appeal filed by the assessee in ITA No

Bench: Shri Aby T Varkey & Shri S.R.Raghunatha

section 194I(a) – TDS return 26Q) and received contract receipts of Rs.4,29,90,417/- (As per TDS return – 194C

DCIT, COIMBATORE vs. QUANTUM KNITS PRIVATE LIMITED, COIMBATORE

In the result, the Revenue’s appeal is dismissed

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

TDS u/s. 194C, 194H, 194I or 194J or under any other section under Chapter VII, governing deduction of tax at source

P & C CONSTRUCTION P. LTD.,ERODE vs. ACIT, ERODE

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.3242 & 3243/Chny/2016 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 M/S.P & C Constructions (P) Ltd., V. The Asst. Commissioner Of No.140, P & C Towers, Income Tax, Perundurai Road, Range-I, Erode-638 011. Erode [Pan: Aabcp 2483 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.B.Parthasarathy, Adv. ""यथ" क" ओर से /Respondent By : Ms.M.S.Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 31.05.2022

194I for the payments exceeding Rs.1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

P & C CONSTRUCTION P. LTD.,ERODE vs. ACIT, ERODE

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri V. Durga Rao, Hon’Ble & Shri G. Manjunatha, Hon’Bleआयकर अपील सं./Ita Nos.3242 & 3243/Chny/2016 िनधा"रण वष" /Assessment Years: 2007-08 & 2008-09 M/S.P & C Constructions (P) Ltd., V. The Asst. Commissioner Of No.140, P & C Towers, Income Tax, Perundurai Road, Range-I, Erode-638 011. Erode [Pan: Aabcp 2483 L] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.B.Parthasarathy, Adv. ""यथ" क" ओर से /Respondent By : Ms.M.S.Deeptha, Jcit सुनवाई क" तारीख/Date Of Hearing : 18.05.2022 घोषणा क" तारीख /Date Of Pronouncement : 31.05.2022

194I for the payments exceeding Rs.1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

DCIT, CHENNAI vs. ARUN PLASTO MOULDERS INDIA PVT LTD., CHENNAI

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddyआयकर अपील सं./I T.A. No. 813/Chny/2017 िनधा"रण वष"/Assessment Year:2008-09 The Deputy Commissioner Of M/S. Arun Plasto Moulders India Income Tax, Corporate Circle 1(1), Vs. Pvt. Ltd., 3C, Phase Iii, Sidco Chennai – 34. Industrial Estate, Ekkatuthangal, Chennai 600 097. [Pan:Aaeca8066H] (Appellant) (Respondent) अपीलाथ" की ओर से / Appellant By : Shri Ar.V. Sreenivasan, Jcit ""थ" की ओर से/Respondent By : Shri S. Sridhar, Advocate सुनवाई की तारीख/ Date Of Hearing : 23.10.2018 घोषणा की तारीख /Date Of Pronouncement : 30.10.2018 आदेश /O R D E R Per Duvvuru Rl Reddy: This Appeal Filed By The Revenue Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals) 1, Chennai Dated 31.01.2017 Relevant To The Assessment Year 2008-09. The Only Effective Ground Raised In The Appeal Of The Revenue Is That The Ld. Cit(A) Has Erred In Deleting The Disallowance Of Mould Amortization Charges To The Tune Of ₹.1.43 Crores.

194I of the Act, thereby attracting the provisions of section 40(a)(ia) of the Act. Further, in Form 3CD accompanying the original return, there was no mention in the enclosure 3 that the assessee has not deducted TDS

N.RAMALINGAM & CO.,,ERODE vs. ACIT, ERODE

In the result, the assessee’s appeal is allowed

Bench: Shri Duvvuru Rl Reddy & Shri S. Jayaramanआयकर अपील सं./ I.T.A. No. 1249/Mds/2016 "नधा"रण वष"/Assessment Year : 2012-13 N. Ramalingam & Co., Assistant Commissioner Of Income No. 252 Chandran Studio Building, Vs. Tax, Gandhiji Road, Circle – 1, Erode – 638 001. Erode.

194I for the payments exceeding `1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

URC CONSTRUCTION (P) LTD.,ERODE vs. ACIT, ERODE

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

194I for the payments exceeding `1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

M/S. URC CONSTRUCTION PVT. LTD.,ERODE vs. ACIT, ERODE

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

194I for the payments exceeding `1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

M/S. URC CONSTRUCTION PVT. LTD.,ERODE vs. ACIT, ERODE

Bench: Shri N.R.S. Ganesan & Shri D.S. Sunder Singh

194I for the payments exceeding `1,20,000/- in respect of payments towards machinery hire charges amounting to `4,89,06,168/-. As the assessee had failed to deduct TDS on such payments, the expenses are bound to be disallowed u/s. 40(a)(ia) of Income-tax Act. Also it is seen in the Form 3CD, against item No.27

ITO TDS WARD 2 , COIMBATORE vs. SUBA PLASTICS PVT. LTD. , COIMBATORE

In the result, the revenue’s appeal is treated as allowed for statistical

Bench: Shri N.R.S. Ganesan & Shri S. Jayaraman

TDS Ward 1(3), Coimbatore (A O) conducted an inspection in theassessee’s premises on 31.01.2013. Based on survey observations, the AO initiated proceedings u/s. 201, called for the details on various payments made, verified them, passed a consolidated order u/ss. 201(1) and 201(1A) on 22.08.2013 on the payments falling under various sections viz., 192B, 194, 194C ,194I