CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3) of section 200

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT (AI, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3) of section 200

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3) of section 200

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3) of section 200

CIT(A), DEHRADUN vs. CHIEF EDUCATION OFFICER, DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3) of section 200

CHIEF EDUCATION OFFICER,DEHRADUN vs. CIT(A), DEHRADUN

Bench: Shri Satbeer Singh Godara & Shri Naveen Chandra(Through Video Conferencing)

TDS statement under section 200A of the Act. 4 | P a g e ITA No.44 to 51/DDN/2023 Currently, the provisions of sub-section (3) of section 200

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

200,714,280 on account of offshore sale of imported material from PSC partners should be computed as per the provisions of section 44BB of the Act as opposed to the reasonable basis on which the assessee had offered the income to tax in India. Addition qua sales of imported material to non-PSC partners

MI OVERSEAS LTD.,NEW DELHI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

200,714,280 on account of offshore sale of imported material from PSC partners should be computed as per the provisions of section 44BB of the Act as opposed to the reasonable basis on which the assessee had offered the income to tax in India. Addition qua sales of imported material to non-PSC partners

ADIT, DEHRADUN vs. M/S. M.I. OVERSEAS LTD., NOIDA

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

200,714,280 on account of offshore sale of imported material from PSC partners should be computed as per the provisions of section 44BB of the Act as opposed to the reasonable basis on which the assessee had offered the income to tax in India. Addition qua sales of imported material to non-PSC partners

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

200,714,280 on account of offshore sale of imported material from PSC partners should be computed as per the provisions of section 44BB of the Act as opposed to the reasonable basis on which the assessee had offered the income to tax in India. Addition qua sales of imported material to non-PSC partners

MI OVERSEAS LTD.,MUMBAI vs. ADIT, DEHRADUN

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

200,714,280 on account of offshore sale of imported material from PSC partners should be computed as per the provisions of section 44BB of the Act as opposed to the reasonable basis on which the assessee had offered the income to tax in India. Addition qua sales of imported material to non-PSC partners

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

200,714,280 on account of offshore sale of imported material from PSC partners should be computed as per the provisions of section 44BB of the Act as opposed to the reasonable basis on which the assessee had offered the income to tax in India. Addition qua sales of imported material to non-PSC partners

ADIT (INTERNATIONAL TAXATION), DEHRADUN vs. M/S. M.I, OVERSEAS LTD., MUMBAI

In the result ITA number 5584/Del/2013 filed by the assessee for assessment year

Bench: Shri Sudhanshu Srivastava & Shri Prashant Maharishi

200,714,280 on account of offshore sale of imported material from PSC partners should be computed as per the provisions of section 44BB of the Act as opposed to the reasonable basis on which the assessee had offered the income to tax in India. Addition qua sales of imported material to non-PSC partners

DISTRICT PROGRAMME OFFICE,ALMORA vs. ITO - TDS, HALDWANI

In the result, appeal is allowed for statistical purposes

Bench: Shri Saktijit Dey, Vice- & Shri M. Balaganeshassessment Year: 2017-18 District Programme Office, Versus Income-Tax Officer(Tds), Vikas Bhawan, Almora. Haldwani. Pan:Mrtdq1538F (Appellant) (Respondent) Assessee By : None Revenue By : Smt. Poonam Sharma, Date Of Hearing : 22.06.2023 Date Of Pronouncement: 22.06.2023 Order This Is An Appeal By The Assessee Against Order Dated 05.08.2019 Of Learned Commissioner Of Income-Tax (Appeals), Haldwani For The Assessment Year 2017-18. 2. When The Matter Was Called Out, None Appeared On Behalf Of The Assessee Despite Notice Of Hearing Being Issued Through Registered Post. Therefore, We Proceed To Dispose Of The Appeal Ex Parte Qua Assessee After Hearing Learned Departmental

200 of the Act. Therefore, while processing the TDS statements under section 200A of the Act, the Assessing Officer charged late filing fee under section 234E of the Act and further levied interest under section 220(2) of the Act. Against the order passed under section 200A of the Act, the assessee preferred an appeal before learned first appellate authority

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

3 years in filing the appeals. 5. We have heard learned Departmental Representative and perused the materials on record. As per the provisions of section 200 of the Act, a person responsible for deducting tax at source is required to remit the TDS

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

3 years in filing the appeals. 5. We have heard learned Departmental Representative and perused the materials on record. As per the provisions of section 200 of the Act, a person responsible for deducting tax at source is required to remit the TDS

BLOCK DEVELOPMENT OFFICER,BIJNOR RURAL vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

3 years in filing the appeals. 5. We have heard learned Departmental Representative and perused the materials on record. As per the provisions of section 200 of the Act, a person responsible for deducting tax at source is required to remit the TDS

BLOCK DEVELOPMENT OFFICER,BIJNOR vs. THE COMMISSIONER OF INCOME TAX (A), HALDWANI

In the result, appeals are allowed for statistical purposes

Bench: Shri Saktijit Dey & Dr. B.R.R. Kumarassessment Year: 2013-14 With Assessment Year: 2013-14 With Assessment Year: 2014-15 With Assessment Year: 2015-16 With Assessment Year: 2016-17 With Assessment Year: 2014-15 With Assessment Year: 2016-17 With Assessment Year: 2015-16 With Assessment Year: 2017-18 With Assessment Year: 2018-19 With Assessment Year: 2019-20

3 years in filing the appeals. 5. We have heard learned Departmental Representative and perused the materials on record. As per the provisions of section 200 of the Act, a person responsible for deducting tax at source is required to remit the TDS