CHANDRA SHEKHAR AGGARWAL,NEW DELHI vs. ACIT, NEW DELHI

Appeal of the assessee is allowed

Bench: Shri N. K. Saini & Ms Suchitra Kamblechandra Shekhar Aggarwal Vs Acit R-159, Circle-61(1) New Rajinder Nagar New Delhi New Delhi Aacpa6665M (Respondent) (Appellant)

TDS is to be claimed. As per amended provisions of section 199, in sub-section 1, it has been stated

SWAYAM PRABHA JAIN,NEW DELHI vs. ACIT, NEW DELHI

Bench: Shri N.S. Saini & Shri Kuldip Singh

TDS certificate cannot be claimed under section 199 of the Act. 9. Sub-section (1) of section 199 of the Act provides

HARI SHANKAR SINGHANIA ESTATE,NEW DELHI vs. JCIT SPL. RANGE - 18, NEW DELHI

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

Bench: Shri N.K. Billaiya & Ms. Astha Chandraasstt. Year: 2014-15 Hari Shankar Singhania Estate, Vs. Jcit, Patroit House, 3, Special Range-18 Bahadur Shah Zafar Marg, New Delhi. New Delhi – 110 002 Pan Aaaah9163Q (Appellant) (Respondent)

199 and Rule 37BA, retain the TDS certificates and c m credit in the assessment year in which such income is returned for assessment. 12 The finding of the Tribunal that there is no provision in the Income Tax Act or Rules to defer credit of tax in assessments based on TDS certificates obtained is really incorrect because sub-sections

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

YAMUNA KHADAR SHIKSHA SAMITI,DELHI vs. ITO, TDS, MUZAFFARNAGAR

In the result, all the Eleven appeals filed by the Assessee stands allowed

Bench: Shri H. S. Sidhu & Before Shri A.N. Misshra

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

ITO, NEW DELHI vs. M/S. PARAGON XT, NEW DELHI

In the result appeal of the revenue is dismissed

Bench: Shri Amit Shukla & Shri L.P. Sahuasstt. Year: 2010-11

section 199 does not empower the assessing officer to determine the year of assessability of the income itself but it only mandates the year in which the credit is to be given on the basis of the certificate furnished. In other words, when the assessee produces the certificates of TDS

UJJWAL SINGH ,GURGAON vs. DCIT, CPC , BANGALORE

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

Bench: Shri Saktijit Dey & Shri Pradip Kumar Kedia

TDS credit in contradiction to the plain provisions of Section 199 r.w. Section Rule 37BA is clearly in the league

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

M/S. SAMIKARAN LEARNING PVT. LTD.,DELHI vs. DCIT, DELHI

The appeals of the assessee are allowed

Bench: Shri N.K. Saini & Shri Joginder Singh

TDS. He further stated that earlier to that, there was no provision of levy of fees. Similarly, amendments were made in section 246A of the Act. The first issue raised by the learned Authorized Representative for the assessee was that where the Assessing Officer had issued the intimation under section 200A of the Act, then the same is appealable under

INDIGO INFRAPROJECTS PRIVATE LIMITED,DELHI vs. ACIT, CIRCLE 10(1), DELHI

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

Bench: Shri Kul Bharat & Shri O.P.Kant[Assessment Year : 2019-20] Indigo Infraprojects Pvt.Ltd., Vs Acit, Wz-13, D/2, Opposite A-2, Circle-10(1), Gurudwara, Asaltpur, Janakpuri, Delhi. Delhi-110058. Pan-Aacci8551P Appellant Respondent Appellant By Shri Tarun Kandhari, Ca & Ms. Renu Suri, Ca Respondent By Shri Anuj Garg, Sr.Dr Date Of Hearing 15.03.2023 Date Of Pronouncement 16.03.2023

TDS of Rs.9,94,719/- as per section 199 read with rule 37BA though the related income is properly declared

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

TDS Ward-2, Lucknow was defined as below:- The Assessing Officer shall have jurisdiction for the purpose of Chapter XVIIB (Except sections 198, 199

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

TDS Ward-2, Lucknow was defined as below:- The Assessing Officer shall have jurisdiction for the purpose of Chapter XVIIB (Except sections 198, 199

CONCRETE TECHNOLOGIES PVT. LTD.,NEW DELHI vs. ITO, WARD- 6(3), NEW DELHI

In the result, the appeal of the assessee is allowed partly

Bench: Shri O.P. Kant & Shri K.N.Chary, Judcial Member [Through Video Conferencing]

TDS cannot be given credit. In the said case, there was a difference of opinion between two Members of the Bench, and therefore matter was referred to 3rd Member, who concurred with the reasoning given by the Accountant Member. The relevant finding of the third Member is reproduced as under: “6. Sections 198 and 199

DCIT CIRCLE-25(1), NEW DELHI vs. THREE SIXTY DEGREES MARKETING SUPPORT PVT LTD, NEW DELHI

Appeal are allowed for statistical purpose

Bench: Shri N. K. Billaiya & Shri Yogesh Kumar U.S.

TDS within the meaning of Section 199 of the Income Tax Act, 1961, As per the amendment in Section 199

M/S. DEWAN CHAND,NEW DELHI vs. JCIT, NEW DELHI

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: Sh. R. K. Panda & Ms. Suchitra Kambleassessment Year: 2011-12 M/S. Dewan Chand Jcit S-11, Greater Kailash-Ii, Vs Range-38,Civic Centre, New Delhi-110048 New Delhi Pan No. Aaifm0046J (Appellant) (Respondent) Appellant By Sh. T. P. S. Kang, Advocate Ms. Palak Nenwani, Advocate Respondent By Ms. Ashima Neb, Sr. Dr Date Of Hearing: 28/08/2019 Date Of Pronouncement: 16/09/2019 Order

TDS as per section 199 of the Act. Therefore, the addition of Rs.19,19,120/- is confirmed by the A. O. is directed

COMMISSIONER OF INCOME TAX- 15 vs. M/S RELCOM

Bench: HON'BLE MR. JUSTICE S. RAVINDRA BHAT,HON'BLE MR. JUSTICE R.K.GAUBA

Section 199 of the Income Tax Act, 1961, the assessee was entitled to the TDS without offering the corresponding income

CIT vs. ENGINEERS INDIA LTD

In the result, the appeal is

199), advance tax (section 209) or by way of self-assessment tax (section 140A). In addition, where the assessment is completed at an income higher than the returned income, the tax payable by the assessee is specified in the notice of demand issued under section 156 of the Act. Where there is a shortfall in payment