RAJIV KUMAR TIWARI,SAHARANPUR vs. DCIT-ACIT- CEN CIR DDN, DEHRADUN

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singhassessment Year: 2018-19 Rajiv Kumar Tiwari, Acit, Central Circle, A-7, Awas Vikas, Dehradun, Income Tax Office, 52/1, Delhi Road, Vs Rajpur Road, Dehradun Saharanpur, Uttarakhand-248001 Uttar Pradesh-247001 Pan-Adfpt9463L Appellant Respondent

201(1) of the Act in the case of the assessee was passed in respect of above default on account of non-deduction of TDS on the interest paid to the said four NBFCs. According to the ld. CIT(A), as per second proviso to section

CLASSIC MOTELS,DEHRADUN vs. ITO, WARD-1(1)(2), DEHRADUN

In the result, the appeal of the assessee is allowed

Bench: Shri Vimal Kumar & Shri Brajesh Kumar Singh[Assessment Year: 2014-15]

1. There is no inherent power with learned assessing officer to process TDS returns u/s 200A to levy TDS late fees u/s 234E upto 31.05.2015. The amendment in section 201

FAMILY WELFARE CENTRE,DEHRADUN vs. ACIT, CPC(TDS), GHAZIABAD

In the result, the appeal of the assessee is allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

1. That on the facts and circumstances of the case, the order on 11.03.2017 passed by the Asst. Commissioner of Income-tax, Centralized Processing Cell-TDS [hereinafter referred to as "the Ld. A.O."] under section 154 of the Income-tax Act, 1961 (hereinafter referred to as "the Act"] and as upheld by the Ld. Commissioner of Income-tax (Appeals) -Dehradun

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), DEHRADUN, DEHRADUN vs. STONEFIELD CONSTRUCTION, DEHRADUN, DEHRADUN

In the result, appeal of the Revenue is partly allowed

TDS is required to be made on the net amount of purchases i.e. net of GST and if the amount of GST is reduced from gross value of purchases, the net amount of purchases made from M/s Tripura Enterprises reduced to INR 45,72,020/- which is less than the threshold limit of INR 50.00 as provided in section 194Q

THE JOINT COMMISSIONER OF INCOME TAX (TDS), DEHRADUN vs. THE DIRECTOR, HIGHER EDUCATION, NANITAL

In the result, all the Revenue’s appeals are dismissed

Bench: The Hon'Ble Itat. 3. That The Ld. Cit(Appeals), Haldwani Be Set Aside That Of The Ao Be Restored.”

1,30,77,320/- and Rs.36,71,920/- for the A.Ys. 2014- 15; 2015-16; 2016-17 and 2017-18 respectively. Therefore, the assessee was found to be in default as per section 201(1A) of the Income Tax Act. Penalty proceedings u/s 271C of the Act were also initiated against the assessee for above defaults. During the course