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

3% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

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

3% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

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

3% Rs. 1,01,528/- Rs. 34,85,807/- Interest Chargeable u/s 234A Rs. 28,640/- Interest Charged u/s 234A Rs. 10,160/- Short levy of interest Rs. 18,480/- Interest Chargeable u/s 234B Rs. 7,00,607/- Interest Charged u/s 234B Rs. 6,64,650/- Short levy of interest Rs. 35,957/- Interest Chargeable

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

section 234B and 234C is unlawful and without jurisdiction therefore, the same be kindly deleted.” 2. The solitary grievance of the assessee for both the assessment year 2017-18 & 2018-19 is regarding non allowance of the credit of TCS collected by the Excise Department of State of M.P. in respect of the purchase of liquor due to nonappearance

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

section 234B and 234C is unlawful and without jurisdiction therefore, the same be kindly deleted.” 2. The solitary grievance of the assessee for both the assessment year 2017-18 & 2018-19 is regarding non allowance of the credit of TCS collected by the Excise Department of State of M.P. in respect of the purchase of liquor due to nonappearance

SHIVGANGA DRILLERS P LTD,INDORE vs. CPC , BENGALURU

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

Bench: Ms. Suchitra Kamble & Shri Bhagirath Mal Biyani

3 of 14 Research since it is not appearing in the 26AS statement for the Assessment year 2017-18, without appreciating the fact that the credit of TDS of Rs.59,57,630/- was duly appeared in the 26AS statement for the Assessment year 2018-19 and appellant claimed the TDS credit as per provisions of section 199 of the Income

M/S DAULATARAM ENGINEERING SERVICES P.LTD,MANDIDEEP vs. THE ADIT/CPC , BANGALORE

In the result, this appeal is dismissed

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

234B and 234C is unlawful and, therefore, the said levy be kindly deleted.” Ground No. 1 and 2: 2. In these grounds, the assessee challenges the disallowances of Rs. 38,70,983/- (+) Rs. 51,07,903/- made by AO on account of employees’ contributions received by assessee towards Provident Fund / Employees State Insurance Fund (PF/ESI) by way of deduction from

SHRI SURENDRA SINGH BHATIA,INDORE vs. THE JCIT-3, INDORE

In the result, assessee’s appeal is allowed

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

3) No penalty under the provisions of clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1), (4) The provisions of sections 274 and 275 shall, so far as may be, apply in relation to the penalty referred to in this section. Explanation

RAISEN MARKETING P LTD,BHOPAL vs. THE ADIT CPC , BGHOPAL

In the result, the present appeal is allowed in so far as it relates\nto adjudication of Ground No

TDS of Rs.9469 be kindly allowed.\n4.That on the facts and in the circumstances of the case and in law,\nthe levy of interest under section 234B and 234C is unlawful and\nwithout jurisdiction, therefore, the same be kindly deleted.\n5.That on the facts and in the circumstances of the case and in law,\nthe adjustment, addition of Rs.1781420

THE DCIT CIRCLE 5(1), BHOPAL vs. M/S L N MALVIYA INFRA PROJECTS P LTD, BHOPAL

In the result, appeal of the revenue is partly allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanidcit, Circle 5(1) M/S. L.N. Malviya Infra Projects Bhopal Pvt. Ltd. Plot No.29, F/F Sector, Dwarka Vs. New Delhi

234B, 234C, 234D. Accordingly interest on belated deposit of TDS or non-deposit of TDS by the assessee would not be an allowable claim of expenditure. Though the same may not fall in the ambit of explanation-1 to section 37(1) of the Act but the said expenditure cannot be regarded as expenditure incurred wholly and exclusively

M/S AGARWAL CONSTRUCTION COMPANY ,BHOPAL vs. DYPTI COMMISSIONER OF INCOME TAX, (CENTRAL), BHOPAL, BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

234B & 234C are wholly unlawful and contrary to the provisions of the Act, hence be cancelled. Likewise Assessment Year 2006-07 as above, the assessee has raised similar grounds of appeals for A.Y. 2007-08 to 2012-13 except difference of figures. Revenue has raised following grounds of appeal for A.Y. 2012-13 : 1.On facts and circumstances of the case

ASSISTANT COMMISSIONER OF INCOME TAX (CENTRAL)-II, BHOPAL, BHOPAL vs. M/S AGRAWAL CONSTRUCTION CO., BHOPAL

Bench: Shri Manish Borad & Mis Madhumita Royvirtual Hearing It(Ss)A Nos.233 To 238/Ind/2017 Assessment Year:2006-07 To 2011-12 M/S. Agrawal Construction Co. Acit, 1(1) बनाम/ Bhopal Bhopal (Appellant) (Respondent ) Vs. P.A. No.Aaefa8225H It(Ss)A No.224 To 226/Ind/2017 Assessment Year:2009-10 To 2011-12 Acit, 1(1) M/S. Agrawal Construction बनाम/ Bhopal Co. Bhopal Vs. (Appellant) (Respondent ) P.A. No.Aaefa8225H Assessment Year: 2012-13

234B & 234C are wholly unlawful and contrary to the provisions of the Act, hence be cancelled. Likewise Assessment Year 2006-07 as above, the assessee has raised similar grounds of appeals for A.Y. 2007-08 to 2012-13 except difference of figures. Revenue has raised following grounds of appeal for A.Y. 2012-13 : 1.On facts and circumstances of the case

AJIT KUMAR JAIN,BHOPAL vs. THE ITO 1(1), BHOPAL

In the result, the appeal of the Assessee is allowed

Bench: Shri Chandra Mohan Garg & Shri B.M. Biyaniassessment Year: 2006-07

234B of Rs.5,16,793/- ” 3. Apropos to ground no.1 & 2 the ld. AR submitted that the Ld. AO has initiated reassessment proceedings u/s 147 of the Act and has also issued notice u/s 148 of the Act by recording a satisfaction note but without application of mind and without having valid reason to believe that income has escaped assessment

ACIT (CENTRAL)-1, BHOPAL, BHOPAL vs. SOM DISTILLERIES AND BREWERIES LTD., BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

TDS. During assessment- proceeding, the assessee filed a declaration/certificate in Form No. 26A dated 26.03.2016 to claim the benefit of first proviso to section 201(1) read with Rule 31ACB. The AO has accepted Form No. 26A filed by assessee and given benefit of first proviso to section 201(1). But, on perusal of Form No. 26A, the AO found

SOM DISTILLERIES AND BREWERIES LTD.,BHOPAL vs. ITO-1(1), BHOPAL

Appeal is partly allowed for statistical

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniay: 2013-14 Som Distilleries & Income-Tax Officer, बनाम/ Breweries Limited, 1(1), Vs. Som House, Bhopal. 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Assessee/Appellant) (Revenue/Respondent) Ay:2014-15 Acit (Central)-1, Som Distilleries & बनाम/ Bhopal Breweries Limited, Vs. Som House, 23, Zone Ii, M.P. Nagar, Bhopal (Pan: Aabcs3374B) (Revenue/Appellant) (Assessee/Respondent)

TDS. During assessment- proceeding, the assessee filed a declaration/certificate in Form No. 26A dated 26.03.2016 to claim the benefit of first proviso to section 201(1) read with Rule 31ACB. The AO has accepted Form No. 26A filed by assessee and given benefit of first proviso to section 201(1). But, on perusal of Form No. 26A, the AO found

ASST. COMMISSIONER OF INCOME TAX (CENTRAL)-I, BHOPAL , BHOPAL vs. SOM DISTILLERIES PRIVATE LIMITED, BHOPAL

Appeal is partly allowed for statistical

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

234B and 234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s Appeal: 8. The grounds raised in this appeal are as under: Page 4 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 Page

SOM DISTILLERIES PVT. LTD.,BHOPAL vs. ITO-1(3), BHOPAL

Appeal is partly allowed for statistical

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

234B and 234C is statutory as per provisions of Act. Further, no submission has been made by either side qua this ground. Being so, this ground is rejected. Revenue’s Appeal: 8. The grounds raised in this appeal are as under: Page 4 of 54 Som Distilleries Private Limited I.T.A. Nos. 272 & 289/Ind/2023 - A.Y. 2014-15 Page

PUNYASHILA AUTOMOBILES,HOSHANGABAD vs. ITO2, ITARSI

Appeal is allowed for statistical purpose

234B, 234C & 234C & 234F)\n1.19 395\n3,73,959\n05\nPre-paid Taxes\nTotal Taxes Paid (Advance Tax, TDS, TCS, Self Assessment Tax)\n13,17,966\n13,17,965\n06\nTax Payable\nNet Amount Payable\nClick Here to E-PAY TAX\n0\n11,88,590\nSignature Not Verled\nN SAIRAJ\nAsst. Director of Income Tax, CPC\nBengaluru\nPunyashila Automobiles\nITA