M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964).’ (emphasis, ours) Whether the said provision, inapplicable in the instant case inasmuch as the notices of demand stand issued much prior to 01/10/2014, would save the same is to be seen. The Hon’ble Court was, however, unanimous in that a set aside

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

section 3 of the Taxation Laws (Continuation and Validation of Recovery Proceedings) Act, 1964 (11 of 1964).’ (emphasis, ours) Whether the said provision, inapplicable in the instant case inasmuch as the notices of demand stand issued much prior to 01/10/2014, would save the same is to be seen. The Hon’ble Court was, however, unanimous in that a set aside

MARIAMMA JOSEPH,KOTTAYAMN vs. THE ACIT, CENTRAL CIRCLE, KOTTAYAM,, KOTTAYAM

In the result, the assessee’s appeal is decided on the aforesaid terms

Bench: Shri Sanjay Arora & Shri Manomohan Dasmariamma Joseph Asst. Cit, Central Circle Hotel Floral Park Kottayam 686001 Gandhinagar Vs. Kottayam 686008 [Pan:Accpj9135F] (Appellant) (Respondent)

TDS, Adv. Tax or self-assessment tax is deemed to be given.’ The same stood confirmed in first appeal; the ld. CIT(A) holding as: ‘In the present case, assessment order u/s. 143(3) r.w.s. 153A was passed for the A.Y 2010-11 on 28.3.2013. The appellate order was passed on 16.2.2016. The order of the Assessing Officer merged with

M/S ST. ALPHONSA TIMBERS AND TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

TDS. The periods for which the notices are issued are stated as prior to 1-6-2015. By following the judgment in W.P.(C) No. 37775/2018, as confirmed in W.A. No. 722/2019, the writ petition stands allowed and the intimations dealing with filing of belated statements prior to 1- 6-2015 are set aside. A return filed subsequent

M/S ST. ALPHONSA TIMBERS & TRADERS (PVT) LTD,MARADU vs. INCOME TAX OFFICER (TDS), KOCHI

In the result, the appeals of the assessee are allowed

Bench: SHRI SANJAY ARORA (Accountant Member), SHRI ABY T. VARKEY (Judicial Member)

TDS. The periods for which the notices are issued are stated as prior to 1-6-2015. By following the judgment in W.P.(C) No. 37775/2018, as confirmed in W.A. No. 722/2019, the writ petition stands allowed and the intimations dealing with filing of belated statements prior to 1- 6-2015 are set aside. A return filed subsequent

THE ACIT, KOCHI vs. M/S.KUNNEL ENGINEERS & CONTRACTORS P. LTD, KOCHI

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

TDS has been remitted on payment after excluding the service tax. After going through the paper book filed by the assessee, we observe that the assessee has utilized service tax credit towards payment of duty on capital goods and as per Reverse Charge Mechanism. Therefore, it is necessary to discuss the relevant provisions of the Cenvat Credit Rules

KERALA GRAMIN BANK, OTTAPPALAM BRANCH,PALAKKAD vs. THE ITO WARD TDS, PALAKKAD, PALAKKAD

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, IRULAM BRANCH,WAYANAD vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, ULLIYERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, OMASSERI BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, IRUMBUZHI BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, IRUMBUZHI BRANCH,MALAPPURAM vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, ONCHIYAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would

KERALA GRAMIN BANK, UNNIKULAM BRANCH,KOZHIKODE vs. THE ITO WARD TDS, KOZHIKODE, KOZHIKODE

In the result, the appeals filed by the assessee are allowed

Bench: Shri Sanjay Arora, Am & Shri Sandeep Gosain, Jm

TDS returns in the instant case are themselves filed after 01/6/2015; rather, being so only in view of the law, w.e.f 01/10/2014, enabling so by providing for filing of a correction statement. And, therefore, could be processed only subsequent to 31/5/2015, after which date the power of determining the levy u/s. 234E while processing the return is available. That would