BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section." 13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section." 13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section." 13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section." 13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section." 13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section." 13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section." 13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power

BHASKAR ROY,KOLKATA vs. ITO, TDS 1(2), KOLKATA

In the result, petition fails and is dismissed

Bench: Shri P. M. Jagtap(Kz) & Shri A. T. Varkey]

section." 13. When the returns for TDS filed by the respective appellant-petitioners were processed in purported exercise of the power

SOMA RANI GHOSH,KOLKATA vs. DCIT, CIR-49, KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Shri K. Narasimha Chary

13,00,980/- claimed as expense towards Carriage Outward, treating such expense disallowable under section 40(a)(ia) of the Act. 8. Assessee contended before the learned CIT that because of the provision of Section 194C(6), she was not liable to deduct TDS

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

section 36.]\nPage | 13\nITA No.: 974, 975 & 2237/KOL/2024\n Assessment Year: 2012-13 & 2013-14\nRaiganj Central Co-Operative Bank Ltd.\n[Provided further that for the relevant assessment years commencing on or\nafter the 1st day of April, 2003 and ending before the 1st day of April, 2005,\nthe provisions of the first proviso shall have effect

ACIT,CIR-12(2),KOLKATA, KOLKATA vs. M/S SIMPLEX PROJECTS PVT. LTD., KOLKATA

Appeal is dismissed

Bench: Sri S.S. Godara& Sri M. Balaganesh] I.T.A. No. 279/Kol/2017 Assessment Year: 2008-09 Assistant Commissioner Of Income Tax, Circle-12(2), Kolkata...……...………………………..…Appellant M/S. Simplex Projects Pvt. Ltd..................................…………….…………….….……………….…......Respondent 12/1, Nellie Sen Gupta Sarani Kolkata – 700 087 [Pan – Aadcs 8598 R] Appearances By: Shri Ravi Tulsiyan, A/R,Appeared On Behalf Of The Assessee. Shri A.K. Tiwari, Cit, Sr.Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : June 12Th,2018 Date Of Pronouncing The Order : July 11Th,2018 Order Per S.S. Godara, Jm :- This Revenue’S Appeal For The Assessment Year 2008-09 Arises Against The Order Of The Commissioner Of Income Tax (Appeals) – 17, Kolkata (Hereinafter The ‘Cit(A)’) Dated 29/11/2016 Passed In Case No. 581/Cit(A)-12/Kol./Range- 12/2014-15 Reversing The Assessing Officer’S Action Disallowing Assessee’S Section 80-Ia Deduction Claim Of Rs.14,22,39,344/- In Assessment Order Dated 28/12/2010 Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961 (In Short ‘Act’).

13) brings in the nature of work as a works contract. The provisions of section 194C, which deals with TDS

ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S SIMPLEX MEINHARDT JOINT VENTURE, KOLKATA

In the result, both the above appeals of revenue in ITA Nos

Bench: Shri S.S. Viswanethra Ravi & Shri Dr. Arjun Lal Saini

13) brings in the nature of work as a works contract. The provisions of section 194C, which deals with TDS

ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S SIMPLEX SOMDATT BUILDERS JV, KOLKATA

In the result, the appeal filed by the revenue is dismissed

Bench: Shri S.S. Viswanethra Ravi & Shri Dr. Arjun Lal Saini

13) brings in the nature of work as a works contract. The provisions of section 194C, which deals with TDS

DCIT,CC-2(2), KOLKATA, KOLKATA vs. SPML INFRA LTD, NEW DELHI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri George Mathan & Shri Rakesh Mishra

13) and hence not eligible for deduction u/s. 80-1A. 3. The definition of work as provided in the explanation to section 194C is only for the purposes of TDS

A.C.I.T., CIRCLE-2(1), KOLKATA vs. M/S ABCI INFRASTRACTURE PVT. LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

Bench: Shri A. T. Varkey & Dr. M. L. Meena]

13) brings in the nature of work as a works contract. The provisions of section 194C, which deals with TDS

A.C.I.T.,CIRCLE-2(1), KOLKATA vs. M/S ABCI INTRASTRACTURE PVT. LTD., KOLKATA

In the result, both the appeals of the revenue are dismissed

Bench: Shri A. T. Varkey & Dr. M. L. Meena]

13) brings in the nature of work as a works contract. The provisions of section 194C, which deals with TDS

ACIT, CIR-33, KOLKATA, KOLKATA vs. M/S SIMPLEX SOMDATT BUILDERS JV, KOLKATA

In the result, appeal of Revenue stands dismissed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year:2012-13 Acit, Circle-33, M/S Simplex Somdatt बनाम 10B, Middleton Row, Builders, Simplex House, / 3Rd Floor, Kolkata-71 27, Shkespeare Sarani, V/S. Kokata-17 [Pan No.Aagas 1619 G] .. अपीलाथ" /Appellant ""यथ" /Respondent Shri Saurabh Kumar, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, Fca ""यथ" क" ओर से/By Respondent 24-10-2017 सुनवाई क" तार"ख/Date Of Hearing 06-12-2017 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-9, Kolkata Dated 29.01.2016. Assessment Was Framed By Dcit, Circle-33 Kolkata U/S 143(3) Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 23.12.2014 For Assessment Year 2012-13. The Grounds Raised By The Revenue Per Its Appeal Are As Under:- “1) In The Fact & Circumstance Of The Case The Ld. Cit(A)-9, Kolkata Has Erred In Allowing The Deduction Of Rs.82,56,250/- U/S 80Ia 2) In The Facts & Circumstances Of The Case The Ld. Cit(A)-9,Kolkata Has Erred In Treating The Assessee As Developer Not Contractor. 3) The Ld. Cit(A)-9, Kolkata Has Erred In Not Adhering To The Explanation To Section 80Ia (Introduced By The Finance Act, 2007). 4) The Depart Craves Leave To Add, Alter Or Amend An Ground Of Grounds Before Or At The Time Of Hearing.”

13) brings in the nature of work as a works contract. The provisions of section 194C, which deals with TDS

DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S SIMPLEX PROJECTS LTD., KOLKATA

In the result, Revenue’s appeal stands dismissed

Bench: Shri Aby.T Varkey & Shri Waseem Ahmedassessment Year :2005-06 Dcit, Cicle-12(2) V/S. M/S Simplex Projects Ltd., Aayakar Bhawan, P-7, 12/1, Nelli Sengupta 6Th Floor, Chowringhee Sarani, Kolkaata-700087 Square, Kolkata-69 [Pan No.Aadcs 8598 R] .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Saurabh Kumar, Addl. Cit-Dr अपीलाथ" क" ओर से/By Appellant Shri Ravi Tulsiyan, Fca ""यथ" क" ओर से/By Respondent 06-10-2017 सुनवाई क" तार"ख/Date Of Hearing घोषणा क" तार"ख/Date Of Pronouncement 08-11-2017 आदेश /O R D E R Per Waseem Ahmed:- This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-4, Kolkata Dated 20.11.2015. Assessment Was Framed By Ito Ward-12(2), Kolkata U/S 144/147 Of The Income Tax Act, 1961 (Hereinafter Referred To As ‘The Act’) Vide His Order Dated 27.12.2010 For Assessment Year 2005-06. Shri Saurabh Kumar, Ld. Departmental Representative Appeared On Behalf Of Revenue & Shri Ravi Tulsiyan, Ld. Authorized Representative Appeared On Behalf Of Assessee. 2. The Revenue Has Raised The Following Grounds:- “1. On The Fact & Circumstances Of The Case & In Law, The Ld. Cit(A) Erred By Treating The Order Of The Ao As Ultra Vires & Annulling The Order Of The Ao By Overlooking The Fact That Assessee Failed To File Any Objection To The Issuance Of Notice U/S. 148 Of The Act Within The Stipulated Time As Per The Provisions Of The Ct Despite Availing Ample Opportunity By Issuing Notices.

13) brings in the nature of work as a works contract. The provisions of section 194C, which deals with TDS