M/S. IDEA CELLULAR LIMITED,INDORE vs. THE CIT (TDS), BHOPAL

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S Vodafone Idea Ltd. Cit (Tds), बनाम/ (Formerly M/S Idea Bhopal Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent) M/S Vodafone Idea Ltd. Dcit/Jcit (Tds), बनाम/ (Formerly M/S Idea Indore Vs. Cellular Ltd.), 139-140, Electronics Complex, Pardeshipura, Indore (Assessee/Appellant) (Revenue/Respondent)

250 by CIT(Appeal)-II, Indore [“CIT(A)”] which in turn arises out of order dated 28.07.2014 passed by DCIT (TDS), Indore [“AO”] u/s 201(1)/(1A) pursuant to the aforesaid revision-order dated 27.03.2014 passed by CIT (TDS), Bhopal u/s 263. 2. The background facts leading to these appeals are summed up as under: (i) ITA No. 415/Ind/2014

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

Appeals are allowed\"

250 of the Act which is hereinafter referred to as the\n\"Impugned order”. The relevant Assessment Year is 2013-14\nand the corresponding previous year period is from 01.04.2012 to\n31.03.2013.\n2.\nFACTUAL MATRIX\n2.1 That as and by way of an order dated 09.03.2021 made u/s\n200A of the Act, by the TDS-CPC for the Financial Year

THE ACIT CENTRAL-3, INDORE vs. JARNALBEER SINGH BHATIA, KHANDWA

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 250(4) of the Income-tax Act, 1961, and therefore the directions of the Ld. CIT(A) were incomplete? Page 4 of 83 Jarnalbeer Singh Bhatia IT(SS)A Nos. 19 to 27/Ind/2023 & ITA No. 226 & 228/Ind/2023- AY 2013-14 to 2018-19 2. Whether on the facts and in the circumstances of the case

JARNALBEER SINGH BHATIA,KHANDWA vs. THE ACIT CENTRAL-3, INDORE

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniit(Ss)A Nos.19 To 23/Ind/2023 & Ita No.226/Ind/2023 Ays : 2013-14 To 2018-19 Jarnalbeer Singh Bhatia, Dcit/Acit, बनाम/ Bhatia Transport (Central)-3, Vs. Services, Indore. Old Indore Lines, Pandhana Road, Khandwa (Pan: Aixpb4565C) (Assessee/Appellant) (Revenue/Respondent)

section 250(4) of the Income-tax Act, 1961, and therefore the directions of the Ld. CIT(A) were incomplete? Page 4 of 83 Jarnalbeer Singh Bhatia IT(SS)A Nos. 19 to 27/Ind/2023 & ITA No. 226 & 228/Ind/2023- AY 2013-14 to 2018-19 2. Whether on the facts and in the circumstances of the case

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

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

250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year is 2014-15and Page 1 of 8 Distt Woman & Child Dev Officer ITA No.251 to 253/Ind/2025 the corresponding previous year period is from 01.04.2013 to 31.03.2014. 2. FACTUAL MATRIX 2.1 That as and by way of an assessment order passedu/s

DISTT WOMAN & CHILD DEV OFFICER VIDISH,VIDISHA vs. INCOME TAX OFFICER (TDS- 2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

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

250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year is 2014-15and Page 1 of 8 Distt Woman & Child Dev Officer ITA No.251 to 253/Ind/2025 the corresponding previous year period is from 01.04.2013 to 31.03.2014. 2. FACTUAL MATRIX 2.1 That as and by way of an assessment order passedu/s

DISTT WOMAN & CHILD DEV OFFICER VIDISHA,VIDISHA vs. INCOME TAX OFFICER (TDS-2), BHOPAL

The appeal of the assessee is allowed for statistical purpose

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

250 of the Act which is hereinafter referred to as the “Impugned order”. The relevant Assessment Year is 2014-15and Page 1 of 8 Distt Woman & Child Dev Officer ITA No.251 to 253/Ind/2025 the corresponding previous year period is from 01.04.2013 to 31.03.2014. 2. FACTUAL MATRIX 2.1 That as and by way of an assessment order passedu/s

CHIEF MUNICIPAL OFFICER, NAGAR PALIKA,PITHAMPUR vs. ITO, DHAR

Appeal is allowed for statistical purpose

Bench: Shri B.M. Biyani & Shri Paresh M. Joshiassessment Year:2016-17 Chief Municipal Officer, Acit (Tds) Nagar Palika, Opposite Indore बनाम/ Bajaj Tempo, Sector No.1 Vs. Pithampur (Assessee/Appellant) (Revenue/Respondent) Tan: Bplc01981A Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 12.02.2026 Date Of Pronouncement 27/02/2026

5 Chief Municipal Officer ITA No. 494/Ind/2025 - AY 2016-17 assessee has deducted tax @ 1%/2%. During proceedings u/s 201(1)/201(1A) of the Act for F.Y. 2015-16, assessee neither filed any submissions in this regard nor substantiated deduction of tax @ 1%/2% on aforementioned planning, designing, DPR work, Candidate training etc. services, being professional services

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

section 199 of the Income Tax Act since the corresponding income was duly offered for tax in the assessment year 2017-18 itself. c) That on the facts and in the circumstances of the case and in law the Ld. AO (CPC) erred in charging interest u/s 234B and 234C

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

5) Departmental Representative\n(6) Guard File\nSd/-\n(B.M. BIYANI)\nACCOUNTANT MEMBER\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee, Union Bank of India, failed to deduct TDS on interest payments made to RGPV, Bhopal for financial years 2011-12, 2012-13, and 2017-18. The Assessing Officer passed orders under

UNION BANK OF INDIA RGPV - BHOPAL,BHOPAL vs. ACIT(TDS), BHOPAL, BHOPAL

Appeals are allowed for statistical purpose

5) Departmental Representative\n(6) Guard File\nBy order\nSr. Private Secretary\nIncome Tax Appellate Tribunal\nIndore Bench, Indore", "summary": { "facts": "The assessee, Union Bank of India, is appealing against orders related to TDS defaults for financial years 2011-12, 2012-13, and 2017-18. A TDS survey found that the assessee paid interest without deducting tax at source

M/S KAIPAN PANMASALA P LTD,BHOPAL vs. THE ITO 2(3) BHOPAL, BHOPAL

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

Bench: Shri Vijay Pal Rao & Shri B.M. Biyanim/S. Kaipan Panmasala P. Ito -2(3) Ltd. Bhopal 10-A Sector-D Industrial Vs. Area Govindpura Bhopal (Appellant / Assessee) (Respondent/ Revenue) Pan: Aadck 3766 H Assessee By Shri S.N. Agrawal, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 08.05.2023 Date Of Pronouncement 08.05.2023

TDS without properly appreciating the facts of the case 5. At the time of hearing, Ld. AR has submitted that the Ld. CIT(A) has passed impugned ex-parte order due to no reply or participation on behalf of the assessee. He has submitted that since the notices of hearing were issued by the ld. CIT(A) through registered

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

250 of the Act which is Page 1 of 9 Kendriya Vidalaya Barwani A.Y. 2014-15 hereinafter referred to as the “impugned order”. The relevant Assessment Year is 2014-15 and the corresponding previous year period is from 01.04.2013 to 31.03.2014. 2. FACTUAL MATRIX 2.1 That as per the data available in ITBA, the First appeal in terms of section

NAMTEL TECHNOLOGIES P LTD ,BHOPAL vs. ACIT(A) NFAC NEW DELHI, DELHI

In the result, this appeal of Assessee is partly allowed

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2015-16 Namtel Technologies (P) Dcit-3(1), Ltd., Bhopal बनाम/ Bhopal Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aaccn6502F Assessee By Shri S.S.Solanki, Ar Revenue By Shri Ashish Porwal, Sr. Dr Date Of Hearing 24.08.2022 Date Of Pronouncement 16.11.2022

section 40A(2). Ld. DR, therefore, prayed to uphold the disallowance. 11. We have considered rival submissions of both sides and perused the material held on record. We observe that the assessee has paid impugned remuneration to a director, who is holding a qualification of Mechanical Engineer from reputed Jamia Milia Islamia, New Delhi and also possessing experience in computer

SHRI KHALID AMAN,BHOPAL vs. THE PCIT-2, BHOPAL, BHOPAL

Bench: Ms.Suchitra Kamble & Shrib.M. Biyani(Conducted Through Virtual Court) Assessment Year: 2014-15 Shri Khalid Aman, Pr. Cit-2 Bhopal Bhopal बनाम/ Vs. (Appellant / Assessee) (Respondent / Revenue) Pan: Aarpa 4443 L Assessee By Ms. Nisha Lahoti, Ar Revenue By Shri P.K. Mitra, Cit- Dr Date Of Hearing 17.10.2022 Date Of Pronouncement 10.01.2023

250/- and plot at Arwalia for Rs. 5,99,500/- for less than circle rates, which attracted section 43CAyet the Ld. AO has not made enquiries: Ld. AR carried us to Paper-Book-I / Page No. 20 to 21 where a copy of the reasons recorded by Ld. AO for re-opening of assessment is placed. The said document

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

250,106 It is also sen that trial interest received of this company are to the tune of Rs. 206,67 Lacs and TDS thereon is Rs. 20.67 Lacs From the tax audit report and the annual accounts of this company it is evident that the company is engaged in the business of trading of polished diamonds, rough diamonds, gold

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

250,106 It is also sen that trial interest received of this company are to the tune of Rs. 206,67 Lacs and TDS thereon is Rs. 20.67 Lacs From the tax audit report and the annual accounts of this company it is evident that the company is engaged in the business of trading of polished diamonds, rough diamonds, gold

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

Bench: Ms. Madhumita Roy & Shri Bhagirath Mal Biyani

250,106 It is also sen that trial interest received of this company are to the tune of Rs. 206,67 Lacs and TDS thereon is Rs. 20.67 Lacs From the tax audit report and the annual accounts of this company it is evident that the company is engaged in the business of trading of polished diamonds, rough diamonds, gold

THE DCIT, (EXEMPTION) CIRCLE, BHOPAL vs. M/S. MAYANK WELFARE SOCIETY, BHOPAL

In the result, Revenue’s appeal for the AY 2013-14

Bench: Shri Manish Borad & Ms. Madhumita Royvirtual Hearing Assessment Year: 2013-14

250/- as given in section 115BBC(1)(i) of the Act. Accordingly, the balance anonymous donations amounting to Rs. 20,50,90,750/- are charged to tax at the rate of thirty per cent as per provisions of section 115BBC of the Act. I am also satisfied that the assessee has committed default within the meaning of the provisions