M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

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

TDS) (JCIT), Indore wherein Page 1 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page 2 of 12 penalty under section 271C

M/S BHARTI AIRTEL LIMITED,INDORE vs. JCIT TDS, INDORE

In the result, appeals of assessee are allowed

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

TDS) (JCIT), Indore wherein Page 1 of 12 ITA No.407 to 410/Ind/2018 Bharti Airtel Ltd.. Page 2 of 12 penalty under section 271C

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, the appeal filed by the assesse is allowed

Bench: Shri Vijay Pal Rao & Shri B.M. Biyaniidea Cellular Ltd. Jcit 139-140 Electronics Complex Indore Vs. Pardeshipura Indore (Appellant / Assessee) (Revenue) Pan: Aaacb 2100P Assessee By Shri Sumit Nema, Sr. Adv. & Gagan Tiwari, Adv. Revenue By Ms. Simran Bhullar, Cit-Dr Date Of Hearing 20.09.2023 Date Of Pronouncement 22.09.2023

1. On the facts and circumstances of the case and in law, the Hon'ble Commissioner of Income Tax - Appeals, ["the ld. CIT(A)"], erred in upholding the order passed by DCIT, TDS, Indore (TDS Officer) in levying a penalty of Rs 6,71,51,801/- under section 271C

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

IDEA CELLULAR LIMITED,INDORE vs. JCIT TDS INDORE, INDORE

In the result, appeals of assessee are allowed

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

TDS but we are informed that this process was put in cold storage while the airlines and the revenue were contesting the primary issue of the applicability of Section 194H before various appellate forums. Section 271C provides for imposition of penalties for failure to adhere to any of the provisions in Chapter XVIIB, which includes Section 194H. This provision must

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

TDS and having not deducted, there was a failure on the part of assessee. Accordingly, the AO treated the assessee as defaulter in terms of section 201(1)/(1A) of the act;created demand of tax and interest and also proposed for initiation for penalty u/s 271C

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

TDS and having not deducted, there was a failure on the part of assessee. Accordingly, the AO treated the assessee as defaulter in terms of section 201(1)/(1A) of the act;created demand of tax and interest and also proposed for initiation for penalty u/s 271C

PERMALI WALLACE PVT. LTD,BHOPAL vs. ITO (IT & TP), BHOPAL

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

TDS and having not deducted, there was a failure on the part of assessee. Accordingly, the AO treated the assessee as defaulter in terms of section 201(1)/(1A) of the act;created demand of tax and interest and also proposed for initiation for penalty u/s 271C

JITENDRA SHARMA ,INDORE vs. JCIT(INTL TAXATION) , AHMEDABAD

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2015-16

Section 271C by not appreciating the bonafide and reasonable cause for the deduction of tax at source under different provision. 2. The appellant prays that the said penalty be deleted. Shri Jitendra Sharma & Ors ITA Nos. 500 to 502/Ind/2018 Ground-IV The appellant craves lead to add, to amen, to alter and/or to delete all or any of the above

BHARAT SHARMA,INDORE vs. JOINT COMMISSIONER OF INCOME TAX (INTL.TAXATION), AHMEDABAD

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2015-16

Section 271C by not appreciating the bonafide and reasonable cause for the deduction of tax at source under different provision. 2. The appellant prays that the said penalty be deleted. Shri Jitendra Sharma & Ors ITA Nos. 500 to 502/Ind/2018 Ground-IV The appellant craves lead to add, to amen, to alter and/or to delete all or any of the above

SHATRUGHAN SHARMA,INDORE vs. JOINT COMMISSIONER OF INCOME TAX (INTL.TAXATION), AHMEDABAD

Bench: Hon’Ble Kul Bharat & Hon’Ble Manish Boradassessment Year 2015-16

Section 271C by not appreciating the bonafide and reasonable cause for the deduction of tax at source under different provision. 2. The appellant prays that the said penalty be deleted. Shri Jitendra Sharma & Ors ITA Nos. 500 to 502/Ind/2018 Ground-IV The appellant craves lead to add, to amen, to alter and/or to delete all or any of the above