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

220(2) of the Act also do not survive.' 21. We find, the Delhi Bench of the Tribunal in the following decisions also have held that no fee can be levied u/s 234E in terms of section 200A where the date of filing of TDS

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

220(2) of the Act also do not survive.' 21. We find, the Delhi Bench of the Tribunal in the following decisions also have held that no fee can be levied u/s 234E in terms of section 200A where the date of filing of TDS

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 68 may be invoked which is not the case here at all 4.19 With due respect, it is submitted that the allegation that the appellant has infused its own money in the grab of unsecured loon is without any basis and not correct and merely on the basis of conjecture or surmises. It is also undisputed fact that

ACIT CENTRAL-2, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 68 may be invoked which is not the case here at all 4.19 With due respect, it is submitted that the allegation that the appellant has infused its own money in the grab of unsecured loon is without any basis and not correct and merely on the basis of conjecture or surmises. It is also undisputed fact that

DCIT CENTRAL-1, INDORE vs. SARTHAK INNOVATION (P) LTD., INDORE

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

section 68 may be invoked which is not the case here at all 4.19 With due respect, it is submitted that the allegation that the appellant has infused its own money in the grab of unsecured loon is without any basis and not correct and merely on the basis of conjecture or surmises. It is also undisputed fact that

M/S BHARTI AIRTEL LIMITED,INDORE vs. DEPUTY COMMISSIONER OF INCOME TAX-TDS, INDORE

In the result, appeals of assessee are allowed for statistical purposes

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

TDS) under section 154/201(1)/201(1A), levying interest under section 220(2). 2.The Ld. CIT(A) has erred both

M/S. BHARTI AIRTEL LIMITED,INDORE vs. THE ITO TDS-II, INDORE

In the result, appeals of assessee are allowed for statistical purposes

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

TDS) under section 154/201(1)/201(1A), levying interest under section 220(2). 2.The Ld. CIT(A) has erred both

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

220(2) becomes infructuous. ITANo.8/Ind/2023 for A.Y.2012-13 The assessee has raised following grounds of appeal as under: “1.1 That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the addition of Rs. 4,04,400/- on account of disallowance of interest free advances, without considering

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

220(2) becomes infructuous. ITANo.8/Ind/2023 for A.Y.2012-13 The assessee has raised following grounds of appeal as under: “1.1 That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the addition of Rs. 4,04,400/- on account of disallowance of interest free advances, without considering

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT-1 (1), BHOPAL

In the result, appeals of assesse for A

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

220(2) becomes infructuous. ITANo.8/Ind/2023 for A.Y.2012-13 The assessee has raised following grounds of appeal as under: “1.1 That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the addition of Rs. 4,04,400/- on account of disallowance of interest free advances, without considering

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE ACIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

220(2) becomes infructuous. ITANo.8/Ind/2023 for A.Y.2012-13 The assessee has raised following grounds of appeal as under: “1.1 That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the addition of Rs. 4,04,400/- on account of disallowance of interest free advances, without considering

M/S ESSARGEE CONSTRUCTION PVT. LTD.,BHOPAL vs. THE DCIT- 1(1), BHOPAL

In the result, appeals of assesse for A

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

220(2) becomes infructuous. ITANo.8/Ind/2023 for A.Y.2012-13 The assessee has raised following grounds of appeal as under: “1.1 That in the facts and circumstances of the case, the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi has erred in confirming the addition of Rs. 4,04,400/- on account of disallowance of interest free advances, without considering

KENDRIYA VIDYALAYA BARWANI M P,BARWANI vs. DCIT CPC-TDS, GHAZIABAD

Appeal is allowed for statistical purpose

Bench: Shri Bhagirath Mal Biyani & Shri Paresh M Joshiassessment Year: 2014-15

TDS erred in charging interest under section 220(2) of the Income Tax Act, 1961 of Rs. 12,190/- for Quarter

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

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

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24 Qtr-III) 1. That

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

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

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24 Qtr-III) 1. That

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

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

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24 Qtr-III) 1. That

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

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

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24 Qtr-III) 1. That

MADHYA PRADESH TODAY MEDIA LTD.,BHOPAL vs. ITO-TDS, INDORE

In the result, the ground of appeal is partly allowed

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

TDS statements within the time specified in sub-section (3) of section 200 of the Income-Tax Act, 1961 and consequently, no late fee under s.234E was leviable. 5.That, the appellant further craves leave to add, alter and/or amend any of the foregoing grounds of appeal as and when considered necessary. Assessment Year 2012-13 (24 Qtr-III) 1. That