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

Appeals are allowed\"

section\n200(3) provides for statutory liability for depositing the 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

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

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

3) of the said Table, of such amount Page 11 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 12 of 24 as income-tax in accordance with the provisions of this section as they stood immediately before the 1st day of June, 2003. (1A) Notwithstanding anything contained in sub-section (1), no collection of tax shall be made

MILLION TRADERS BHOPAL P LTD,BHOPAL vs. THE ACIT,CPC,BENGALURU, BENGALURU

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyani

3) of the said Table, of such amount Page 11 of 24 ITA No.124/Ind/2023 & ITANo.35/Ind/2023 Million Trader Bhopal Page 12 of 24 as income-tax in accordance with the provisions of this section as they stood immediately before the 1st day of June, 2003. (1A) Notwithstanding anything contained in sub-section (1), no collection of tax shall be made

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

In the result, Assessee’s appeals in ITANo

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

3. With the assistance of the ld.representatives, we have gone through the record carefully. The assessee at the relevant time was engaged in the business of ship breaking. A survey under section 133A of the Act was carried out at the business of premises of the assessee- company on 17.9.2013. According to the AO, the assessee was required to collect

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

3. With the assistance of the ld.representatives, we have gone through the record carefully. The assessee at the relevant time was engaged in the business of ship breaking. A survey under section 133A of the Act was carried out at the business of premises of the assessee- company on 17.9.2013. According to the AO, the assessee was required to collect

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

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

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

Appeal is allowed accordingly

206C (5) of the Income Tax Act, 1961 and Rule 31AB of Income Tax Rules, 1962\nGovernment of India\nIncome Tax Department\n041\nPermanent Account Number (PAN) AKLPM2122Q\nName of Assessee PUSHPA ΒΛΙ MUNAT\nAddress of Assessee 6 SANWARKAR MARG, BADNAWAR, DHAR,\nMADHYA PRADESH, 454660\nCurrent Status of PAN Active and Operative\nFinancial Year 2016-17\n Assessment Year

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