RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. JCIT (TDS), RANGE - 6, SILIGURI

Bench: Shri George Mathan & Shri Rakesh Mishra

TDS was actually made and paid to the credit of Central Government. 5. THAT your petitioner reserves the right to prefer further ground(s) and/or delete/modify ground(s)/arguments, submit documents before the final disposal of this appeal." We shall first take up the appeal in ITA No. 974/KOL/2024 for adjudication. 3. Brief facts of the case are that

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,RAIGANJ, UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2, JALPAIGURI, JALPAIGURI

Bench: Shri George Mathan & Shri Rakesh Mishra

TDS was actually made and paid to the credit of Central Government. 5. THAT your petitioner reserves the right to prefer further ground(s) and/or delete/modify ground(s)/arguments, submit documents before the final disposal of this appeal." We shall first take up the appeal in ITA No. 974/KOL/2024 for adjudication. 3. Brief facts of the case are that

M/S. BATA INDIA LTD., ,KOLKATA vs. DDIT, CPC, , BENGALURU

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

TDS was granted by the CPC, which was sent by mail to the assessee on 25/05/2023; the validity of the intimation served by the DDIT, CPC, Bengaluru on 25.05.2023 and bearing the date 29.12.2021 is claimed to be barred by limitation and liable to be quashed. The other grounds relating to section 115P

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(2), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

section 115P of the Act shall be charged. 25. As regards Ground Nos. 5 to 8, in view of the finding in para 14 relating to A.Y. 2014-15, the order of the Ld. CIT(A) is hereby set aside and the issue is restored to the Ld. AO for verification of TDS

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. A.C.I.T., CIRCLE - 2(2), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

section 115P of the Act shall be charged. 25. As regards Ground Nos. 5 to 8, in view of the finding in para 14 relating to A.Y. 2014-15, the order of the Ld. CIT(A) is hereby set aside and the issue is restored to the Ld. AO for verification of TDS

RAIGANJ CENTRAL CO-OPERATIVE BANK LTD.,UTTAR DINAJPUR vs. D.C.I.T., CIRCLE - 2(1), JALPAIGURI

In the result, the appeal for A

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

section 115P of the Act shall be charged. 25. As regards Ground Nos. 5 to 8, in view of the finding in para 14 relating to A.Y. 2014-15, the order of the Ld. CIT(A) is hereby set aside and the issue is restored to the Ld. AO for verification of TDS

EIH LTD.,KOLKATA vs. THE DCIT, CIR-8(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

TDS subject to filing of necessary proof in this regard. Accordingly, the Ground No. 7 raised by the assessee is allowed for statistical purposes. 8. LEVY OF INTEREST U/S 115P OF THE ACT Ground No. 8 of assessee’s appeal This is a ground challenging the validity of levy of interest u/ 115P of the Act for delayed payment

DCIT, CIR-8(1), KOLKATA, KOLKATA vs. M/S EIH LTD., KOLKATA

In the result, the appeal of the assessee is partly allowed for statistical purposes and the appeal of the revenue is dismissed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 153/Kol/2016 Assessment Year : 2011-12 Dcit, Circle-8(1), Kolkata -Vs- M/S Eih Limited [Pan: Aaace 6898 B] (Appellant) (Respondent) I.T.A No. 110/Kol/2016 Assessment Year : 2011-12 M/S Eih Limited -Vs- Dcit, Circle-8(1), Kolkata [Pan: Aaace 6898 B] (Appellant) (Respondent) For The Appellant : Shri Kanchun Kaushal,Ar For The Department : Shri G.Mallikarjuna, Cit Dr Date Of Hearing : 26.10.2017 Date Of Pronouncement : 12.01.2018 Order Per Bench:

TDS subject to filing of necessary proof in this regard. Accordingly, the Ground No. 7 raised by the assessee is allowed for statistical purposes. 8. LEVY OF INTEREST U/S 115P OF THE ACT Ground No. 8 of assessee’s appeal This is a ground challenging the validity of levy of interest u/ 115P of the Act for delayed payment