M/S HERITAGE HEALTH TPA PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 57, KOLKATA, KOLKATA

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

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

M/S HERITAGE HEALTH TPA PVT. LTD.,KOLKATA vs. DCIT, CIR-57(TDS), KOLKATA, KOLKATA

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

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

HERIGAGE HEALTH TPA(P)LTD,KOLKATA vs. DCIT(TDS), CIRCLE -57, KOLKATA, KOLKATA

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

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

M/S HERITAGE HEALTH TPA PVT. LTD.,KOLKATA vs. DCIT, CIRCLE - 57, KOLKATA, KOLKATA

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

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

A.C.I.T(TDS) CIR - 57,KOL, KOLKATA vs. M/S HERITAGE HEALTH TPA (P) LTD., KOLKATA

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

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

section 194J of the Act. Therefore in our considered opinion the investigation and investigation & procedure charges are outside the purview of TDS provisions. 10.1 However the ld. AR before us filed the affidavit stating that the recipient hospitals have already discharged their obligations towards the tax liability by filing the returns of income. The ld. AR also submitted the list

M/S. EVEREADY INDUSTRIES INDIA LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, the appeal of the assessee stands allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

TDS return under section 194IA was one of the criteria for selection of the case in scrutiny. The same was not properly verified by the A.O. (e) It is further seen that write off of fixed asset of Rs. 42,93,049/- as per clause 21(a) of TAR was not added back by the A.O during the course

DCIT,CIRCLE-15(2), KOLKATA, KOLKATA vs. M/S L.G.W. LIMITED, NORTH 24 PARGANAS

Appeal is dismissed

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2012-13 Dcit, Circle-15(2), V/S. M/S L.G.W. Ltd., 10, Shantipally, Em Vill. Narayanpur, P.O. Bypass, Aayakar Rajarhat, Gopalpur, 24- Bhawan, Poorva, 6Th Parganas (North), West Floor, R.No.615, Bengal-700136 Kolkata-700 107 [Pan No.Aaacl 4670 N] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri G. Mallikarjuna, Cit- अपीलाथ" क" ओर से/By Appellant Dr Shri A.K. Tibrerwal, Ar ""यथ" क" ओर से/By Respondent 09-07-2018 सुनवाई क" तार"ख/Date Of Hearing 05-10-2018 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Revenue’S Appeal For Assessment Year 2012-13 Is Directed Against The Commissioner Of Income Tax (Appeals)-5, Kolkata’S Order Dated 29.06.2016, Passed In Case No.47/Cit(A)-5/Cir.14(1)/15-16, In Proceedings U/S. 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties Case File Perused. 2. The Revenue’S First Substantive Ground Challenges Correctness Of The Cit(A)’S Action Reversing Assessment Findings Disallowing The Taxpayer’S Commission Payments Made To Foreign Export Agents Amounting To ₹257,60,898/- For Non Deduction Of Tds U/S 40(A)(I) As Follows:- “1. Commission To Foreign Agents - Rs.2,57,60,898/- The Ao Has Added Sum Of Rs.2,57,60,898/- By Holding That The Said Amounts Were Paid To Foreign Agents Without Deduction Of Tds U/S.195. The Addition Has Been Made U/S

119 (Guj) - In this Honble High Court held that on disallowance could be made under section 40(a)(ia) of the Act for failure to submit Form No. 15J as was required to submitted under Rule 29D. (ii) CIT vs. Sri Marikamba Trenspor: Co. (2015) 57 txmann.com 273 (Karnataka) - In this case also aforesaid view was taken

ABC INDIA LIMITED,KOLKATA vs. DCIT, CIRCLE 11(1),, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Am & Shripradip Kumar Choubey, Jm Abc India Limited Dcit, Circle 11(1) 40/8, Ballygunj, Circular Road, Aayakar Bhawan, Chowringhee Kolkata, West Bengal-700019 Square, Kolkata-700069 Vs. West Bengal (Appellant) (Respondent) Pan No. Aacca2035J Assessee By : Shri S.K. Pransukhka, Ar Revenue By : Shri Sanjib Kumar Paul, Dr Date Of Hearing: 16.02.2026 Date Of Pronouncement: 15.04.2026

119.” 12. Therefore case of the assessee is therefore squarely covered by the ratio laid down in the above decisions and respectfully following the same , we are inclined to hold the assessment as invalid being based on the invalid issue of notice u/s 143(2) of the Act. The first additional ground raised by the assessee is allowed.” ABC India

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDAR, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 119 of the Act to explain or tone down the rigours of law and to ensure fair enforcement of the provisions. Circulars issued have force of law and are binding of the Income Tax authorities though they cannot be enforced adversely against the assessee. Normally these circulars cannot be ignored. Thus a circular may not override or detract from

DCIT,CIRCLE-52, KOLKATA, KOLKATA vs. SRI SUBHOTOSH MAJUMDER . S. JAMUMBDER &CO,, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 119 of the Act to explain or tone down the rigours of law and to ensure fair enforcement of the provisions. Circulars issued have force of law and are binding of the Income Tax authorities though they cannot be enforced adversely against the assessee. Normally these circulars cannot be ignored. Thus a circular may not override or detract from

ACIT, CIRCLE - 52, KOLKATA, KOLKATA vs. SHRI SUBHOTOSH MAJUMDER, KOLKATA

In the result, the appeals of revenue are dismissed

Bench: Shri Mahavir Singh, Jm & Shri M. Balaganesh, Am]

Section 119 of the Act to explain or tone down the rigours of law and to ensure fair enforcement of the provisions. Circulars issued have force of law and are binding of the Income Tax authorities though they cannot be enforced adversely against the assessee. Normally these circulars cannot be ignored. Thus a circular may not override or detract from

ANIMESH AUTOCORP(P) LTD.,KOLKATA vs. PR.CIT-4, KOLKATA

In the result, appeal of the assessee stands allowed

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A No.1121/Kol/2019 Assessment Year: 2012-13 Animesh Autocorp (P) Ltd...................................................................……..…Appellant C/O Subash Agarwal & Associates, Advocates, Siddha Gibson, 1, Gibson Lane, Suite-213, 2Nd Floor, Kolkata-700069. [Pan: Aajca9228J] Vs. Pcit-4, Kolkata………………....…...................……........………...…..…..Respondent Appearances By: Shri Subash Agarwal, Advocate, Appeared On Behalf Of The Appellant. Shri Biswanath Das, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : November 02, 2022 Date Of Pronouncing The Order : December 01, 2022 आदेश / Order संजय गग", "याियक सद"य "ारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 08/03/2019 Of The Learned Principal Commissioner Of Income Tax, Kolkata – 4, Kolkata, (Hereinafter Referred To As The ‘Ld. Pr. Cit’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. (A) For That On The Facts & In Circusmtances Of The Case, The Order Passed By The Ld. Principal Cit U/S 263 Of The Act Is Bad In Law & Is Liable To Be Quashed.

TDS on such payments. 8. The ld. Counsel for the assessee had submitted that, despite all the verification done during the assessment proceedings, the ld. Pr. CIT again referred the matter to the AO for examination and verification and pass a fresh assessment order. The AO in the assessment order dated 29/04/2016 has duly mentioned that the assessee’s submission

SHRI RAKESH KUMAR CHAUDHARY,DURGAPUR vs. ACIT, CIR-DURGAPUR, DURGAPUR

Bench: Shri S.S.Godara & Dr. A.L. Saini

119(5) of the Income-tax Ac( 1961 - Return of income - General - Assessment year 1995-96 - Whether an assessee can amend a return filed by him for making a claim for deduction other than by filing a revised return - Held, no. The facts of assessee case are similar to the facts of the above case as decided

ACIT, CIR-1, DURGAPUR, DURGAPUR vs. SHRI RAKESH KUMAR CHOWDHURY, DURGAPUR

Bench: Shri S.S.Godara & Dr. A.L. Saini

119(5) of the Income-tax Ac( 1961 - Return of income - General - Assessment year 1995-96 - Whether an assessee can amend a return filed by him for making a claim for deduction other than by filing a revised return - Held, no. The facts of assessee case are similar to the facts of the above case as decided

RAMNATH JHUNJHUNWALA,KOLKATA vs. ITO, WARD 40(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmedassessment Year:2012-13

TDS) u/s. 194A of the Act. Thus, the provision of Section 40(a)(ia) of the Act was ITA No.1019/Kol/2017 A.Y. 2012-13 Ramnath Jhunjhunwala vs. ITO Wd-40(1) Kol. Page 3 violated by assessee and no disallowance was made by the AO in his assessment order. 6. In view of above

DCIT, CIR-6, KOLKATA, KOLKATA vs. M/S CESC LTD., KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] I.T.A. No. 1304/Kol/2014 Assessment Year: 2010-11

TDS in bank in the same manner as filing of return. Therefore, while order u/s 119 dated 27.9.2010 refers to filing of return and does not specifically refer to section

CESC LIMITED,KOLKATA vs. THE DCIT RG-6, KOLKATA, KOLKATA

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

Bench: "ी ऐ. ट". वक", "यायीक सद"य एवं/And "ी एम .बालागणेश, लेखा सद"य) [Before Shri A. T. Varkey, Jm & Shri M. Balaganesh, Am] I.T.A. No. 1304/Kol/2014 Assessment Year: 2010-11

TDS in bank in the same manner as filing of return. Therefore, while order u/s 119 dated 27.9.2010 refers to filing of return and does not specifically refer to section

DCIT,CIRCLE-11(1), KOLKATA, KOLKATA vs. M/S ALL INDIA TECHNOLOGIES LTD., KOLKATA

Appeal is dismissed

Bench: Shri S.S.Godara & Shri, M. Balaganeshassessment Year :2009-10

section 194J was held inapplicable. Hence expenses incurred in connection with Internet access charges and Internet server charges shall be allowed as deduction while computing business income, as these expenses do not require deduction of tax as per law and therefore the Appellant succeeds on this ground and it is allowed.” 7. We have given our thoughtful consideration to rival