ITO (TDS), ROHTAK vs. M/S. L.T. FOODS, SONEPAT

In the result, the appeal of the department is dismissed

Bench: Sh. N. K. Saini, Am & Ms. Suchitra Kamble, Jm Ita No. 6488/Del/2013 : Asstt. Year : 2010-11 Income Tax Officer (Tds), Vs M/S L. T. Foods, Rohtak 43, K. M. Stone, G.T. Road, Bahalgarh, Distt. Sonepat (Appellant) (Respondent) Pan No. Rtklo00819A Assessee By : Sh. Sanat Kapoor, Adv. Revenue By : Sh. Umesh Chand Dubey, Sr. Dr Date Of Hearing : 22.11.2016 Date Of Pronouncement : 28.11.2016 Order Per N. K. Saini, Am: This Is An Appeal By The Department Against The Order Dated 25.09.2013 Of Ld. Cit(A), Rohtak.

Section 139A of the Income Tax Act, 1961 (hereinafter referred to as the Act) and that in as many as 872 cases invalid PAN of the deductees in its e-TDS

RATHI SUPER STEEL LTD.,DELHI vs. ITO (TDS), NEW DELHI

In the result, the Appeal filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Shri O.P. Kant

section 139A(8)(d) read with rule 114C(1)(b) of the Income Tax rules, the benefit of doubt as to the interpretation of law be resolved in favour of the appellant as held by the Hon'ble Supreme Court and as such demand raised by the Assessing Officer be deleted. 9. That the appellant crave leave to add, amend

KUNSHAN Q TECH MICROELECTRONICS (INDIA) PVT. LTD.,UTTAR PRADESH vs. DCIT, CENTRAL CIRCLE-30, DELHI

139A merely provides who are the persons required to obtain PAN having regard to the nature of transaction of business and other conditions laid down that, Assessing Officer may allot a PAN and other procedure and mechanism of allotment of the PAN. The territorial jurisdiction is decided by the CBDT in terms of Section 120 only. Here, in this case