DCIT, NEW DELHI vs. M/S. NEWBURY HOLDING TWO LTD., NEW DELHI

In the result, the Cross Objections of the assessees are\nallowed and consequently the appeals of the revenue are liable\nto be dismissed

TDS.\n10. It was brought to our notice that the assessee is an\n`eligible assessee' for the purpose of Section 144C(15)(b) of the\nIncome Tax Act, 1961. The said provision reads as under:\n“(15) For the purposes of this section, —\n(a) \"Dispute Resolution Panel\" means a collegium comprising of three\nCommissioners of Income-tax constituted

DHARAMVIR KHOSLA ,. vs. DCIT CC-5, NEW DELHI , .

The appeals are allowed for statistical purposes and ld

TDS deducted from the amount paid/credited by various\nparties i.e. at S.No.4 Corp Code India Infra Limited Rs.11,185/- was not\ndeposited. Magical Building Solution Pvt. Ltd. Rs.15,658/- was not deposited,\nMVS Gymkhana Limited has not deposited Rs.4,350/-, Royal Golf Link City\nProjects Private Limited has not deposited Rs.8,51,251/- and Shipra Estate\nLimited and Jaikishan

JOTINDRA STEEL AND TUBES LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE-3, NEW DELHI

Accordingly, the second issue of AY 2017-18 is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.3803 To 3805/Del/2023 Assessment Years: 2016-17 To 2018-19 Jotindra Steel & Tubes Ltd., Vs Acit, 602, Chiranjiv Tower, Central Circle-3, 43, Nehru Place, New Delhi. New Delhi – 110 019. Pan: Aaacj1872C

TDS was deposited by the deductor. 20. From the appeal of the appellant, it is evident that the appellant is in appeal against the recovery proceedings. However, against the recovery proceedings, the appeal before the CIT(A) do not lie. In the list of appealable order u/s 246 and in the list of appealable orders before Commissioner (Appeals) u/s 246A

JOTINDRA STEEL AND TUBES LIMITED,NEW DELHI vs. ACIT CENTRAL CIRCLE-3, NEW DELHI

Accordingly, the second issue of AY 2017-18 is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.3803 To 3805/Del/2023 Assessment Years: 2016-17 To 2018-19 Jotindra Steel & Tubes Ltd., Vs Acit, 602, Chiranjiv Tower, Central Circle-3, 43, Nehru Place, New Delhi. New Delhi – 110 019. Pan: Aaacj1872C

TDS was deposited by the deductor. 20. From the appeal of the appellant, it is evident that the appellant is in appeal against the recovery proceedings. However, against the recovery proceedings, the appeal before the CIT(A) do not lie. In the list of appealable order u/s 246 and in the list of appealable orders before Commissioner (Appeals) u/s 246A

JOTINDRA STEEL AND TUBES LIMITED,NEW DELHI vs. ACIT, CENTRAL CIRCLE-3, NEW DELHI

Accordingly, the second issue of AY 2017-18 is allowed for statistical purposes

Bench: Shri G.S. Pannu, Hon’Ble & Shri Anubhav Sharmaitas No.3803 To 3805/Del/2023 Assessment Years: 2016-17 To 2018-19 Jotindra Steel & Tubes Ltd., Vs Acit, 602, Chiranjiv Tower, Central Circle-3, 43, Nehru Place, New Delhi. New Delhi – 110 019. Pan: Aaacj1872C

TDS was deposited by the deductor. 20. From the appeal of the appellant, it is evident that the appellant is in appeal against the recovery proceedings. However, against the recovery proceedings, the appeal before the CIT(A) do not lie. In the list of appealable order u/s 246 and in the list of appealable orders before Commissioner (Appeals) u/s 246A

OXIGEN SERVICES INDIA PVT. LTD.,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

In the result, the appeal of the assessee is dismissed

Bench: Sh. C. M. Gargdr. B. R. R. Kumar

246A, and [the Joint Commissioner (Appeals) or] the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall 4 Oxigen Services India Pvt. Ltd. be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty

GECOM INTERNATIONAL PVT. LTD.,,NEW DELHI vs. DCIT, NEW DELHI

In the result, the appeal of the assessee is allowed

Bench: Dr. B. R. R. Kumar, Sh. Anubhav Sharma

246A of the Act. On the facts and circumstances of the case and in law, the learned AO erred in assessing the income of the Appellant at Rs.7,52,40,570 as against the returned income of Rs.7.12,87,080. 2. On the facts and circumstances of the case and in law, the learned

SUNIL DANDRIYAL,DEHRADUN vs. JCIT, CENTRAL RANGE, MEERUT

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

Bench: SHRI M. BALAGANESH (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

SUNIL DANDRAYAL,DEHRADUN vs. JCIT, CENTRAL RANGE, MEERUT

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

Bench: SHRI M. BALAGANESH (Accountant Member), MS. ASTHA CHANDRA (Judicial Member)

246A, and the Commissioner (Appeals) passes the order on or after the 1st day of June, 2003 disposing of such appeal, an order imposing penalty shall be passed before the expiry of the financial year in which the proceedings, in the course of which action for imposition of penalty has been initiated, are completed, or within one year from

PARAMOUNT VILLAS PVT. LTD.,NEW DELHI vs. JCIT, RANGE-76, NEW DELHI

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

Bench: Shri Saktijit Dey & Shri M. Balaganeshparamount Villas Pvt. Ltd, Vs. Jcit, 208, Second Floor, Sikkha Range-76, Mansion Lsc, Savita New Delhi Vihar, New Delhi (Appellant) (Respondent) Pan: Aagcm6447E

TDS amounts, the assessee was Paramount Villas Pvt. Ltd prevented from reasonable cause in not issuing the Form 16A to the deductees in time. 6. Apart from this, the most crucial aspect that arises for consideration is as to whether the penalty order passed on 27.5.2016 by the ld. JCIT would be barred by limitation within the meaning of provisions

INDUS TOWERS LTD,GURUGRAM vs. ACIT, CIRCLE 10(1), NEW DELHI

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

Bench: Shri Pradip Kumar Kedia & Shri Sudhir Pareek

246A specifically provides for an appeal against intimation issued under Section 143(1) of the Act and assessment completed under Section 143(3) of the Act merely adopts the assessed figure in the intimation order passed under Section 143(3) of the Act. Therefore, a clear cause of action is available to the assessee against the order

DCIT, NEW DELHI vs. I ENERGIZER HOLDINGS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

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

TDS. 10. It was brought to our notice that the assessee is an ‘eligible assessee’ for the purpose of Section 144C(15)(b) of the Income Tax Act, 1961. The said provision reads as under: “(15) For the purposes of this section,— (a) "Dispute Resolution Panel" means a collegium comprising of three Commissioners of Income-tax constituted by the Board

DCIT, NEW DELHI vs. I ENERGIZER HOLDINGS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

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

TDS. 10. It was brought to our notice that the assessee is an ‘eligible assessee’ for the purpose of Section 144C(15)(b) of the Income Tax Act, 1961. The said provision reads as under: “(15) For the purposes of this section,— (a) "Dispute Resolution Panel" means a collegium comprising of three Commissioners of Income-tax constituted by the Board

DCIT, NEW DELHI vs. I ENERGIZER HOLDINGS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

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

TDS. 10. It was brought to our notice that the assessee is an ‘eligible assessee’ for the purpose of Section 144C(15)(b) of the Income Tax Act, 1961. The said provision reads as under: “(15) For the purposes of this section,— (a) "Dispute Resolution Panel" means a collegium comprising of three Commissioners of Income-tax constituted by the Board

DCIT, NEW DELHI vs. I ENERGIZER HOLDINGS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

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

TDS. 10. It was brought to our notice that the assessee is an ‘eligible assessee’ for the purpose of Section 144C(15)(b) of the Income Tax Act, 1961. The said provision reads as under: “(15) For the purposes of this section,— (a) "Dispute Resolution Panel" means a collegium comprising of three Commissioners of Income-tax constituted by the Board

DCIT, NEW DELHI vs. M/S WICKWOOD DEVELOPMENT LTD.,, NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

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

TDS. 10. It was brought to our notice that the assessee is an ‘eligible assessee’ for the purpose of Section 144C(15)(b) of the Income Tax Act, 1961. The said provision reads as under: “(15) For the purposes of this section,— (a) "Dispute Resolution Panel" means a collegium comprising of three Commissioners of Income-tax constituted by the Board

DCIT, NEW DELHI vs. ISERVICES INVESTMENTS LTD., NEW DELHI

In the result, the Cross Objections of the assessees are allowed and consequently the appeals of the revenue are liable to be dismissed

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

TDS. 10. It was brought to our notice that the assessee is an ‘eligible assessee’ for the purpose of Section 144C(15)(b) of the Income Tax Act, 1961. The said provision reads as under: “(15) For the purposes of this section,— (a) "Dispute Resolution Panel" means a collegium comprising of three Commissioners of Income-tax constituted by the Board

DCIT, NEW DELHI vs. M/S WICKWOOD DEVELOPMENT LTD.,, NEW DELHI

In the result, the Cross Objections of the assessees are\nallowed and consequently the appeals of the revenue are liable\nto be dismissed

TDS.\n10. It was brought to our notice that the assessee is an\n`eligible assessee' for the purpose of Section 144C(15)(b) of the\nIncome Tax Act, 1961. The said provision reads as under:\n“(15) For the purposes of this section, —\n(a) \"Dispute Resolution Panel\" means a collegium comprising of three\nCommissioners of Income-tax constituted