M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

46,853 3272 J 3. T. K. Angami, ABUPA 24,60,000 25,02,915 29,74,980 9,91,660 Dimapur 6964 C 4. Vizolie Z Suokhrie, DGPPS - 23,80,500 31,74,000 10,58,060 Kohima 6409 K TOTAL: 38,21,040 62,44,455 75,10,020 25,43,426 5. TDS liability disputed in appeal

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

46,853 3272 J 3. T. K. Angami, ABUPA 24,60,000 25,02,915 29,74,980 9,91,660 Dimapur 6964 C 4. Vizolie Z Suokhrie, DGPPS - 23,80,500 31,74,000 10,58,060 Kohima 6409 K TOTAL: 38,21,040 62,44,455 75,10,020 25,43,426 5. TDS liability disputed in appeal

M/S. JACK N JILL,DIMAPUR vs. INCOME TAX OFFICER, TDS-1, GUWAHATI

In the result, all the four appeals of the assessee are allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal

46,853 3272 J 3. T. K. Angami, ABUPA 24,60,000 25,02,915 29,74,980 9,91,660 Dimapur 6964 C 4. Vizolie Z Suokhrie, DGPPS - 23,80,500 31,74,000 10,58,060 Kohima 6409 K TOTAL: 38,21,040 62,44,455 75,10,020 25,43,426 5. TDS liability disputed in appeal

M/S. JACK N JILL,DIMAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR

Bench: Shri P.M. Jagtap, V.P & Shri S.S. Godara, Am S. A. No.01/Gau/2020 (In Ita No.477/Gau/2019) & M/S Jack N Jill, Dimapur Vs. Acit, Circle-Dimapur, Dimapur Solo Complex, Hazi Park Road, Hongkong Market, Dimapur, Nagaland, Pin-797112. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aalfj0244L (Appellant) .. (Respondent) Appellant By : Shri Sanjay Mody, Ca Respondent By : Shri Jayanta Mridha, Jcit, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 14/02/2020 घोषणा क" तार"ख/Date Of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S.S. Godara: This Assessee’S Stay Application S.A No.01/Gau/20 Seeks To Restrain The Department From Effecting Outstanding Demand Of Rs.3,74,133/- Out Of The Total Sum Of Rs.467379/- Arising From Both The Learned Lower Authorities’ Action Disallowing/Adding Rent Payment Of Rs.11,46,312/- For Non-Deduction Of Tds During The Course Of Assessment Framed On 26.11.2018 As Affirmed In The Lower Appellate Order Under Challenge.

TDS during the course of assessment framed on 26.11.2018 as affirmed in the lower appellate order under challenge. 2 S. A. No.01/Gau/2020 & M/s Jack N Jill, Dimapur Heard both the parties. Case file perused. With both the parties’ consent, we proceed to decide the assessee’s main appeal ITA No.477/Gau/2019. 3 Coming to merits of the sole issue of correctness

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

46,64,31,697.00 3 Sub Contract Expenses 18,25,36,116.00 4 Bridge Expenses 17,69,56,347.00 5 Earthwork Expenses 10,04,03,520.00 6 Fabrication and Erection Expenses 2,66,95,843.00 7 Pile Casting 2,49,85,313.00 8 Retaining Work and Culvert Expenses 1,90,70,003.00 9 Supply of Materials

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

46,64,31,697.00 3 Sub Contract Expenses 18,25,36,116.00 4 Bridge Expenses 17,69,56,347.00 5 Earthwork Expenses 10,04,03,520.00 6 Fabrication and Erection Expenses 2,66,95,843.00 7 Pile Casting 2,49,85,313.00 8 Retaining Work and Culvert Expenses 1,90,70,003.00 9 Supply of Materials

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

46,64,31,697.00 3 Sub Contract Expenses 18,25,36,116.00 4 Bridge Expenses 17,69,56,347.00 5 Earthwork Expenses 10,04,03,520.00 6 Fabrication and Erection Expenses 2,66,95,843.00 7 Pile Casting 2,49,85,313.00 8 Retaining Work and Culvert Expenses 1,90,70,003.00 9 Supply of Materials

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

46,64,31,697.00 3 Sub Contract Expenses 18,25,36,116.00 4 Bridge Expenses 17,69,56,347.00 5 Earthwork Expenses 10,04,03,520.00 6 Fabrication and Erection Expenses 2,66,95,843.00 7 Pile Casting 2,49,85,313.00 8 Retaining Work and Culvert Expenses 1,90,70,003.00 9 Supply of Materials

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

46,64,31,697.00 3 Sub Contract Expenses 18,25,36,116.00 4 Bridge Expenses 17,69,56,347.00 5 Earthwork Expenses 10,04,03,520.00 6 Fabrication and Erection Expenses 2,66,95,843.00 7 Pile Casting 2,49,85,313.00 8 Retaining Work and Culvert Expenses 1,90,70,003.00 9 Supply of Materials