SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

SUPREME TRANSPORT COMPANY,INDORE vs. ITO TDS-II, INDORE

In the result, all the appeals filed by the assessees are allowed

Bench: Shri B.M. Biyani & Shri Paresh M. Joshi

TDS and furnishing the requisite statement with in due time (the said provision inserted by Finance Act 2004 w.e.f. 01/04/2005). Section 234 E which provides for levy of fees if assessee is in violation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012 w.e.f. 01/07/2012 .Therefore, since both the substantive legislation (section imposing statutory liability

BMG CALCUTTAWALA JEWELLERS PVT. LTD.,INDORE vs. AO CPC (TDS), ITO TDS(1) INDORE, INDORE

Appeals are allowed\"

TDS and\nfurnishing the requisite statement with in due time (the said\nprovision inserted by Finance Act 2004 w.e.f. 01/04/2005).\nSection 234 E which provides for levy of fees if assessee is in\nviolation of 200(3) or 206C(3) of the Act, is inserted by F.A.2012\nw.e.f. 01/07/2012 .Therefore, since both the substantive\nlegislation (section imposing statutory liability

AJIT LALWANI,INDORE vs. ADD.CIT(A), INDORE

In the result, Assessee’s appeals in ITANo

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

TDS Ward, Davangere IT Appeal Nos. 1144 to 1146 (Bang.) of 2014 [AY 2009-10 to 2011-12] Ajit Lalwani ITANos.194 & 195/Ind/2020 dated April 17, 2015, Hon'ble ITAT Bangalore Bench 'C' decided on the similar issue as under; " Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1

AJIT LALWANI ,INDORE vs. ACIT (TDS) , INDORE

In the result, Assessee’s appeals in ITANo

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

TDS Ward, Davangere IT Appeal Nos. 1144 to 1146 (Bang.) of 2014 [AY 2009-10 to 2011-12] Ajit Lalwani ITANos.194 & 195/Ind/2020 dated April 17, 2015, Hon'ble ITAT Bangalore Bench 'C' decided on the similar issue as under; " Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

JEEVANDHARA HOSPITAL (P) LTD.,INDORE vs. ACIT-CPC-TDS, GHAZIABAD , INDORE

In the result, these three appeals

Bench: Hon’Ble Manish Borad & Hon’Ble Madhumita Royvirtual Hearing

TDS are not delivered within the time prescribed in sub-section (3) of section 200 or the proviso to sub-section (3) of section 206C of the Act. 4. The revenue authorities have levied the late fees for default in furnishing the statement in the processing of statement of tax deducted at source prepared u/s 200A of the Act. Against

PUSHPA BAI MUNAT,BADNAWAR vs. CPC, BANGALURU, BANGALURU

Appeal is allowed accordingly

1), the departmental system picked the figure of Rs.8,24,485/- and made addition accordingly. The assessee contested matter in first-appeal before CIT(A) and filed evidences but the CIT(A) has not given any relief. Therefore, the assessee has come in next appeal before us.\n3. We have heard the learned Representatives of both sides and carefully perused

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

206C(1) of the Act, which reflected malafide intention of the assessee to conceal the identity of the customers; that in the guise of bullion trading the assessee was channelizing hawala transaction by way of cash deposits and cash withdrawal; that disclosure of Rs.15 crores during the search in the various premises related to the assessee, the AO assumed that

THE DCIT, 2(1), INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

206C(1) of the Act, which reflected malafide intention of the assessee to conceal the identity of the customers; that in the guise of bullion trading the assessee was channelizing hawala transaction by way of cash deposits and cash withdrawal; that disclosure of Rs.15 crores during the search in the various premises related to the assessee, the AO assumed that

JCIT(OSD),-2(1),INDORE, INDORE vs. SHRI KESHAV KUMAR NACHANI, INDORE

In the result, all the appeals of the Revenue are dismissed

Bench: Smt. Madhumita Roy & Shri Bhagirath Mal Biyani

206C(1) of the Act, which reflected malafide intention of the assessee to conceal the identity of the customers; that in the guise of bullion trading the assessee was channelizing hawala transaction by way of cash deposits and cash withdrawal; that disclosure of Rs.15 crores during the search in the various premises related to the assessee, the AO assumed that

JUNEJA SIZE AND COAL WASH PVT. LTD,NIKHIL BUNGLOW, PHASE-III vs. ITO TDS-1 BHOPAL , BHOPAL

In the result appeal of the assassee is allowed for statistical

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

TDS-1, Vs. Nikhil Bunglow,Phase-III, Bhopal Hoshangabad Road, Bhopal (PAN: AACCJ6672J) (Appellant) (Respondent) Assessee by Shri Soumya Bumb, CA Revenue by Shri Ashish Porwal, Sr. DR Date of Hearing 03.12.2025 Date of 30.12.2025 Pronouncement आदेश/ O R D E R Per Paresh M Joshi, J.M.: This is an appeal filed by the assessee Under Section