M/S. MODIPON LTD.,GHAZIABAD vs. ITO (TDS & SURVEY), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Additional Commissioner of Modinagar, Modinagar, Modinagar, Modinagar, Income Tax (TDS), Income Tax (TDS), Income Tax (TDS), Income Tax (TDS), Ghaziabad

M/S. MODIPON LTD.,GHAZIABAD vs. ADDL. CIT (TDS), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Additional Commissioner of Modinagar, Modinagar, Modinagar, Modinagar, Income Tax (TDS), Income Tax (TDS), Income Tax (TDS), Income Tax (TDS), Ghaziabad

M/S. MODIPON LTD.,GHAZIABAD vs. ITO (TDS & SURVEY), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Additional Commissioner of Modinagar, Modinagar, Modinagar, Modinagar, Income Tax (TDS), Income Tax (TDS), Income Tax (TDS), Income Tax (TDS), Ghaziabad

M/S. MODIPON LTD.,GHAZIABAD vs. ADDL. CIT (TDS), GHAZIABAD

In the result, the appeals of the assessee vide ITA No

Bench: Shri G.D. Agrawalbefore Shri G.D. Agrawal & And Before Shri Before Shri G.D. Agrawalg.D. Agrawal & And Ms. Suchitra Kamble Ms. Suchitra Kamblems. Suchitra Kamble Ms. Suchitra Kamble

Additional Commissioner of Modinagar, Modinagar, Modinagar, Modinagar, Income Tax (TDS), Income Tax (TDS), Income Tax (TDS), Income Tax (TDS), Ghaziabad

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

income declared in the returns; and iv) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course

ACIT, NEW DELHI vs. SH MAHAGUN INDIA PVT. LTD.,, DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

income declared in the returns; and iv) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course

MAHAGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

income declared in the returns; and iv) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course

MAHUGUN INDIA PVT. LTD.,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

income declared in the returns; and iv) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, the appeals filed by the Revenue for A

Bench: Shri R.K. Panda & Shri K.Narasimha

income on a/c of profit declared in 153A return) 2. Protective 8,95,00,000.00 17,73,84,049. 28,68,36,793.00 55,95,50,573.00 13,21,11,994.0 addition on 0 account of cash ITA Nos.4287 to 4289, 1499, 4290/Del/2018 received in OMASUM DELHI Account 3. Addition on - - 5,50,669.00 - - account of TDS

DCIT, CENTRAL CIRCLE- 19, NEW DELHI vs. AMQ AGRO INDIA PVT. LTD., NEW DELHI

In the result, the appeals filed by the Revenue for A

Bench: Shri R.K. Panda & Shri K.Narasimha

income on a/c of profit declared in 153A return) 2. Protective 8,95,00,000.00 17,73,84,049. 28,68,36,793.00 55,95,50,573.00 13,21,11,994.0 addition on 0 account of cash ITA Nos.4287 to 4289, 1499, 4290/Del/2018 received in OMASUM DELHI Account 3. Addition on - - 5,50,669.00 - - account of TDS

AMQ AGRO INDIA PVT. LTD.,NEW DELHI vs. ACIT, CENTRAL CIRCLE- 19, NEW DELHI

In the result, the appeals filed by the Revenue for A

Bench: Shri R.K. Panda & Shri K.Narasimha

income on a/c of profit declared in 153A return) 2. Protective 8,95,00,000.00 17,73,84,049. 28,68,36,793.00 55,95,50,573.00 13,21,11,994.0 addition on 0 account of cash ITA Nos.4287 to 4289, 1499, 4290/Del/2018 received in OMASUM DELHI Account 3. Addition on - - 5,50,669.00 - - account of TDS

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

MARUTI SUZUKI INDIA LIMITED,NEW DELHI vs. ACIT, SPL. RANGE-6, NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

MARUTI SUZUKI INDIA LTD,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

MARUTI SUZUKI INDIA LTD.,NEW DELHI vs. DCIT, CIRCLE-16(1), NEW DELHI

Bench: Shri G. S. Pannu, Shri N.V.Vasudevan & Shri Vikas Awasthyआअसुं.6997/म ुं/2019(धन.व. 2016-17) Deputy Commissioner Of Income Tax Circle 11(3)(1), Mumbai ...... अपीलाथी/Appellant बनाम Vs. Total Oil India Pvt. Ltd. 3Rd Floor, The Leela Galleria, Andheri ( East), Mumbai 400 059 ..... प्रधिवादी/Respondent Pan: Aaace-2175-M C.O. No.57/Mum/2019 Total Oil India Pvt. Ltd. Mumbai – 400 059 ...... Cross Objector बनाम Vs. Deputy Commissioner Of Income Tax ...... प्रधिवादी/Respondent Circle 11(3)(1), Mumbai.

income derived from the sale of tea grown by the assessee and 53 Special Bench - Total Oil India Pvt. Ltd. manufactured by the seller in India shall be computed as if it were income derived from business, and forty per cent of such income shall be deemed to be income liable to tax. It involves composite activity of, (i) growing

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

Additional Commissioner of Income-Tax, Central Circle-1, Lucknow against the order of the Ld CIT (A) cancelling penalty u/s 271C of the act for the reason that there is no fault u/s 194A by assessee, and order based on which penalty is initiated is quashed on merits as well as on jurisdiction issue. Co of the assessee supports

DCIT, LUCKNOW vs. SAHARA INDIA FINANCIAL CORP. LTD.,, LUCKNOW

In the result both the appeals filed by the revenue are dismissed and COs of the assessee are allowed

Bench: Shri H.S.Sidhu & Shri Prashant Maharishi

Additional Commissioner of Income-Tax, Central Circle-1, Lucknow against the order of the Ld CIT (A) cancelling penalty u/s 271C of the act for the reason that there is no fault u/s 194A by assessee, and order based on which penalty is initiated is quashed on merits as well as on jurisdiction issue. Co of the assessee supports