SUMITA SINGHAL,NEW DELHI vs. ITO, WARD-17(4), NEW DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 133A of the Income Tax Act, 1961 (‘Act’) were carried out at the business premises of the assessee. Based on the information gathered during the survey, the Assessing Officer (TDS

R V INTERIOR PVT. LTD. ,DELHI vs. PCIT, DELHI

In the result, both appeals of the assessee are allowed as above

Bench: Shri Yogesh Kumar U.S. & Shri Avdhesh Kumar Mishra

section 133A of the Income Tax Act, 1961 (‘Act’) were carried out at the business premises of the assessee. Based on the information gathered during the survey, the Assessing Officer (TDS

M/S SPEARSEARCH SOLUTIONS,NEW DELHI vs. INCOME TAX OFFICER, NEW DELHI

Appeal is allowed

Bench: Shri Satbeer Singh Godara\Nand\Nshri S. Rifaur Rahman\Nita No.3216/Del/2025\N Assessment Year: 2014-15\Nm/S. Spearsearch Solutions,\Nf-4 & 5, Street No. 3, Near\Nnathu Sweets, Laxmi Nagar,\Nvikas Marg,\Nnew Delhi\Npan: Abofs7069J\N(Appellant)\Nvs.\Nincome Tax Officer,\Nward-77(3),\Nnew Delhi\N(Respondent)\Nassessee By\Ndepartment By\Nsh. P.D. Mittal, Ca\Nsh. Om Prakash, Sr. Dr\Ndate Of Hearing\Ndate Of Pronouncement\N25.09.2025\N25.09.2025\Norder\Nper Satbeer Singh Godara, Jm\Nthis Assessee'S Appeal For Assessment Year 2014-15, Arises\Nagainst The Commissioner Of Income Tax (Appeals)/Addl./Jcit(A)-\N1, Mumbai'S Din & Order No.\Nitba/Apl/S/250/2024-\N25/1074646000(1), Dated 18.03.2025 Involving Proceedings Under\Nsection 201 Of The Income-Tax Act, 1961 (Hereinafter Referred To As\N'The Act').\N2.\Nheard Both The Parties. Case File Perused.\Ncoming To The Assessee'S Sole Substantive Ground That Both\Nthe Learned Lower Authorities Herein Have Erred In Law & On Facts\Nin Treating It As The Assessee In Default In Section 201(1)\Nproceedings We Note At The Outset That The Lower Appellate\Ndiscussion To This Effect Reads As Under:\N“Submission- The Submission Of The Assessee Is Reproduced As Under:\Nsub: Response To Notice U/S 250 Vide Din: Itba/Nfac/F/Apl\N1/2022-23/1050402744(1) Dated 04.03.2023 In Case Of M/S\Nspearsearch Solutions (Pan: Abofs7069] & Tan: Dels389078), F4\N& 5. 1 Fluor.

section 133A of the Income Tax Act was conducted at\nthe business premises of the assessee on 11.2.2009. During the\ncourse of survey, it was noted that the assessee had made the\npayments of transmission charges to M/s PGCIL. but no tax was\ndeducted at source under the provision of the Income Tax Act. During\nthe proceedings before

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

SHARDA EDUCATIONAL TRUST ,GREATER NOIDA vs. ITO (TDS), INTERNATIONAL TAXATION, NOIDA

In the result, ITA.No.3377/Del

Bench: Shri R.K. Panda & Shri Anubhav Sharma

TDS survey under section 133A of the Income Tax Act, 1961 was conducted on 29.03.2017 at the educational premises of the deductor

ACIT, DELHI vs. M/S. THE INDIAN NEWS PAPER SOCIETY, NEW DELHI

Bench: Shri Sudhanshu Srivastava & Shri Anadee Nath Misshra

section 133A of the Act on the premises of the Mumbai Metropolitan Regional Development Authority to verify tax deduction at source compliance. 5. Subsequently, the Income-tax Officer (TDS

COMMISSIONER OF INCOME TAX (TDS)-2 vs. M/S SS GROUP

The appeal is dismissed in favour of the respondent and against the

TDS) Circle, Panchkula, a survey/inspection under Section 133A of the Income Tax Act 1961 (‘the Act’, hereinafter) was carried out at the premises

RUDRA BUILDWELL PROJECT P.LTD,DELHI vs. DCIT, CENTRAL CIRCLE, , NOIDA

Appeal is allowed

Bench: Shri Satbeer Singh Godara & Shri S. Rifaur Rahmanassessment Year: 2014-15 M/S. Spearsearch Solutions, Vs. Income Tax Officer, F-4 & 5, Street No. 3, Near Ward-77(3), Nathu Sweets, Laxmi Nagar, New Delhi Vikas Marg, New Delhi Pan: Abofs7069J (Appellant) (Respondent) Assessee By Sh. P.D. Mittal, Ca Department By Sh. Om Prakash, Sr. Dr

section 133A of the Income Tax Act was conducted at the business premises of the assessee on 11.2.2009. During the course of survey, it was noted that the assessee had made the payments of transmission charges to M/s PGCIL. but no tax was deducted at source under the provision of the Income Tax Act. During the proceedings before

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

133A was conducted on 15.02.2018 wherein it was noticed that the assessee had not deducted TDS u/s 194C on the freight charges borne by the assessee. During the course of survey, the assessee has submitted that the declaration was duly taken from the transporter under section

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

133A was conducted on 15.02.2018 wherein it was noticed that the assessee had not deducted TDS u/s 194C on the freight charges borne by the assessee. During the course of survey, the assessee has submitted that the declaration was duly taken from the transporter under section

ER AUTO PVT LTD,ROHTAK vs. ITO WARD - (TDS) , ROHTAK

In the result, the appeals of the assessee are allowed

Bench: Dr. B. R. R. Kumarms. Astha Chandra

133A was conducted on 15.02.2018 wherein it was noticed that the assessee had not deducted TDS u/s 194C on the freight charges borne by the assessee. During the course of survey, the assessee has submitted that the declaration was duly taken from the transporter under section

DCIT CENTRAL CIRCLE-74(1), NEW DELHI vs. FORTIS HOSPITAL LTD., GURGAON

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Brr Kumar & Ms. Astha Chandraasstt. Year: 2012-13 Dcit, Vs. Fortis Hospital Ltd. Central Circle- Tower-A, Unitech Business 74(1), New Delhi. Park, Block-F South City-1, Section-41, Gurgaon, Haryana 122 001 Pan Aabcf3718N (Appellant) (Respondent)

TDS survey under section 133A(2A) of the Income Tax Act, 1961 (the “Act”) was conducted at the premises of M/s. Fortis

THE COMMISSIONER OF INCOME TAX vs. CADBURY INDIA LTD.

Appeals are dismissed

Bench: HON'BLE MR. JUSTICE A.K.SIKRI,HON'BLE MR. JUSTICE M.L. MEHTA

133A of the Income Tax Act (hereinafter, in short referred to as „the Act‟) on the premises of the assessee was conducted, which revealed that the assessee had engaged ten Clearing & Forwarding Agents (hereinafter, in short referred to as „CFA‟) and was paying rent for the usage of space in warehouse and deducting tax at source under Section 194C