BALAJI PHOSPHATES LIMITED,INDORE vs. DCITACIT 1(1) INDORE, INDORE

In the result appeal of the assessee is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanibalaji Phosphates Limited, Dcitacit 1(1), 305, Utsav Avenue, Indore Vs. 12/5 Ushaganj, Indore (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadcb5654R Assessee By Shri Subhash Jain, Ars Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 25.07.2024 Date Of Pronouncement 29.07.2024 O R D E R

section 154 of the Act to such apparent mistake but disposal of same was not reflected upto date of filing of first appeal due to started recovery proceeding against tax levied. Thus dismissal of appeal is illegal and bad in law. 8. On the facts and circumstances of the company the order of AddI CIT/JCIT(A) refuse to admit

M/S. ANK ENGINEERS,INDORE vs. ITO-TDS-I, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

156, Kanchan Bagh Road, Indore TAN: BPLA00911B Assessment Year 2013-14 (Q-2, Q-3 & Q-4) : Appellant V/s ITO (TDS)-I, Indore : Respondent Appellant by Shri Venus Rawka, CA Respondent by Shri R.P. Mourya, Sr. DR Date of Hearing: 12.10.2020 Date of Pronouncement: 13.10.2020 आदेश / O R D E R PER MANISH BORAD: The above captioned 3 appeals

M/S. ANK ENGINEERS,INDORE vs. ITO-TDS-I, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

156, Kanchan Bagh Road, Indore TAN: BPLA00911B Assessment Year 2013-14 (Q-2, Q-3 & Q-4) : Appellant V/s ITO (TDS)-I, Indore : Respondent Appellant by Shri Venus Rawka, CA Respondent by Shri R.P. Mourya, Sr. DR Date of Hearing: 12.10.2020 Date of Pronouncement: 13.10.2020 आदेश / O R D E R PER MANISH BORAD: The above captioned 3 appeals

M/S. ANK ENGINEERS,INDORE vs. ITO-TDS-I, INDORE

In the result, the ground of appeal is partly allowed

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Borad

156, Kanchan Bagh Road, Indore TAN: BPLA00911B Assessment Year 2013-14 (Q-2, Q-3 & Q-4) : Appellant V/s ITO (TDS)-I, Indore : Respondent Appellant by Shri Venus Rawka, CA Respondent by Shri R.P. Mourya, Sr. DR Date of Hearing: 12.10.2020 Date of Pronouncement: 13.10.2020 आदेश / O R D E R PER MANISH BORAD: The above captioned 3 appeals

URBAN ADMINISTRATION AMD DEVELOPMENT,BHOPAL vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), BHOPAL

In the result, the impugned order is set aside as & by way of

Bench: Shri B.M. Biyani & Shri Paresh M Joshidirectorate Of Urban Deputy बनाम/ Administrations & Development, Commissioner Of Vs. Nagar Palika Bhawan, 6 No.Bus Income Tax-Tds, Stop, R.S.Market, Bhopal S.O. Huzur, Bhopal(M.P.) (Tan: Bpldo1618B) (Appellant) (Respondent) Assessee By Shri Sapan Usrethe, Adv. & Ms. Apoorva Garg, Ca Revenue By Shri Anup Singh, Cit Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 30.01.2026 आदेश / O R D E R

section 201(1A), the assessee was held liable to pay simple interest at the rate of one percent per month on the amount of Default for AY 2015-16 which was calculated at Rs. 2,60,123/-. [CEPT University Ahmedabad] It was also found out in the order that for AY 2015-16, the assessee- deductor has made short deduction

ADIM JATI SEWA SAHKARI SAMITI MYDT JOBAT,ALIRAJPUR vs. FACELESS ASSESSMENT OFFICER, ALIRAJPUR

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiadim Jati Sewa Sahkari Samiti National Faceless बनाम/ Mydt., Assessment Centre Vs. 01, Jobat, Jobat, Delhi Alirajpur (Assessee/Appellant) (Revenue/Respondent) Pan: Aaala0577E Assessee By Shri P.D. Nagar, Ar Revenue By Shri Ashish Porwal, Sr. Dr

156 taxmann.com 419 (Madras) (iv) ITAT, Indore – Indore Sahakari Dugdh Sangh Maryadit Dairy Compound Vs. ACIT/ITO – ITA No. 293 & 294/Ind/2024, order dated 17.09.2024. (v) ITAT, Mumbai – Pathare Prabhu Co-operative Housing Society Ltd. Vs. ITO (2023) 153 taxmann.com 714 (Mum – Trib.) (vi) ITAT, Mumbai – Shree Raj Crystal Co-op. Housing Society Ltd. Vs. ADIT, ITA No. 5769/Mum/2025, order dated

M/S. M. LODHA IMPEX,RATLAM vs. THE ITO-1, RATLAM

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

Bench: Shri Kul Bharat & Shri Manish Boradआ.अ.सं /.I.T.A. No. 185/Ind/2016 "नधा"रणवष" / Assessment Year: 2000-01 M/S.M.Lodha Impex, Vs. Income-Tax Officer, 117-118, Manak Chowk, Ward 1, Ratlam. Ratlam.

section shall be served on the assessee -: 6 :- M.LODHA IMPEX,RATLAM. after the expiry of twelve months from the end of the month in which the return is furnished. " 2.1Revised return is within due date as per the act The assesse filed the revised return on 09/04/2001 vide receipt no.0027 enclosing the TDS form no. 16A and claiming

M/S LIFE CARE INTERNATIONAL,INDORE vs. JCIT-3, INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

156-157 ---do--- account of the assessee 1.3 Copy of PAN Card 158 ---do--- 1.4 Copy of Audited Balance sheet as on 31.03.2011 159-167 1.5 Copy of ITR V generated online on submission of ITR-6 168 ---do--- on 30.09.2011 vide Ack No 301049531300911 1.6 Abstract of the master of the lender company as 169-170 ---do--- downloaded from

M/S LIFE CARE INTERNATIONAL,INDORE vs. ACIT-3,(1) , INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

156-157 ---do--- account of the assessee 1.3 Copy of PAN Card 158 ---do--- 1.4 Copy of Audited Balance sheet as on 31.03.2011 159-167 1.5 Copy of ITR V generated online on submission of ITR-6 168 ---do--- on 30.09.2011 vide Ack No 301049531300911 1.6 Abstract of the master of the lender company as 169-170 ---do--- downloaded from

M/S LIFE CARE INTERNATIONAL,INDORE vs. ACIT-3,(1) , INDORE, INDORE

Bench: Hon’Ble Rajpal Yadav & Hon’Ble Manish Boradvirtual Hearing

156-157 ---do--- account of the assessee 1.3 Copy of PAN Card 158 ---do--- 1.4 Copy of Audited Balance sheet as on 31.03.2011 159-167 1.5 Copy of ITR V generated online on submission of ITR-6 168 ---do--- on 30.09.2011 vide Ack No 301049531300911 1.6 Abstract of the master of the lender company as 169-170 ---do--- downloaded from

ASIAN BUSINESS CONECTION PVT. LTD.,BHOPAL vs. DCIT - 1(1) , BHOPAL

Bench: Hon'Ble Kul Bharat & Hon'Ble Manish Boradassessment Year 2015-16 M/S. Asian Business Dcit-1(1), Connections Private Ltd, Vs. Bhopal Fm-18, Man Sarovar Complex, 7No. Stop, Shivaji Nagar, Bhopal (Appellant) (Respondent ) Pan No.Aaica1206D

TDS of Rs. 60,43,900/- were made and the income was assessed at Rs. 2,97,16,45,750/-. 6. Aggrieved assessee preferred appeal before Ld. CIT(A) and failed to succeed on any of the grounds raised before him, as the observations of the Ld. A.O were duly confirmed by Ld. CIT(A) by further adding few judgments

DY. CIT -1(1), INDORE vs. M/S. AGRAWAL TRANSPORT CORPORATION (P) LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

section 68 of the Income Tax Act, 1961. 52 Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 8.18 It is' important to note here that the lender companies through the director Mr. Deepak Kalani have provided all the necessary details and also recorded their presence before the officers time and again. There is no defect

THE DCIT1(1), INDORE vs. M/S. AVILABLE FINANCE LTD., INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

section 68 of the Income Tax Act, 1961. 52 Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 8.18 It is' important to note here that the lender companies through the director Mr. Deepak Kalani have provided all the necessary details and also recorded their presence before the officers time and again. There is no defect

M/S AD-MANUM FINANCE LTD.,INDORE vs. THEDCIT 1(1) , INDORE, INDORE

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2010-11

section 68 of the Income Tax Act, 1961. 52 Agrawal Transport Corporation (P) Ltd & Ors ITA Nos. 651, C.O.No.35/Ind/2019, 331/Ind/2018 & 895/Ind/2019 8.18 It is' important to note here that the lender companies through the director Mr. Deepak Kalani have provided all the necessary details and also recorded their presence before the officers time and again. There is no defect

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

TDS and DDT. As these are statutory liabilities of the assessee the same should have been discharged within the stipulated time. This interest has been paid as the assessee is in default. The assessee is not entitled to deduction of tax deducted at source per se, as such the interest paid for the default in payment of tax deducted/deductible

M/S INDUSTRIAL FILTERS & FABRICS PRIVATE LIMITED,INDORE vs. THE ACIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

TDS and DDT. As these are statutory liabilities of the assessee the same should have been discharged within the stipulated time. This interest has been paid as the assessee is in default. The assessee is not entitled to deduction of tax deducted at source per se, as such the interest paid for the default in payment of tax deducted/deductible

M/S INDUSTRIAL FILTERS AND FABRICS PVT. LTD.,INDORE vs. THE ADDL. CIT- RANGE-5, INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

TDS and DDT. As these are statutory liabilities of the assessee the same should have been discharged within the stipulated time. This interest has been paid as the assessee is in default. The assessee is not entitled to deduction of tax deducted at source per se, as such the interest paid for the default in payment of tax deducted/deductible

M/S INDUSTRIAL FILTERS & FABRICS PVT.LTD.,INDORE vs. THE JCIT, R-5 (PRESENT AO: DCIT 2(1), INDORE

In the result, the appeals filed by the assessee

Bench: Shri Kul Bharat & Shri Manish Boradassessment Year: 2007-08

TDS and DDT. As these are statutory liabilities of the assessee the same should have been discharged within the stipulated time. This interest has been paid as the assessee is in default. The assessee is not entitled to deduction of tax deducted at source per se, as such the interest paid for the default in payment of tax deducted/deductible