ACIT, CIRCLE-49(1), KOLKATA, KOLKATA vs. ASHOKE PRASAD, KOLKATA

In the result, the appeal of the assessee in ITA No

Bench: Hon’Ble Shri S.S. Godara, Jm & Shri M.Balaganesh, Am ] I.T.A No. 582/Kol/2017 Assessment Year : 2012-13 Acit, Circle-49(1), Kolkata -Vs- Ashoke Prasad. [Pan: Afqpp 6505 C] (Appellant) (Respondent) I.T.A No. 611/Kol/2017 Assessment Year : 2012-13 Ashoke Prasad -Vs- Dcit, Circle-49, Kolkata [Pan: Afqpp 6505 C] (Appellant) (Respondent)

Section 194C(6) of the Act submission of Permanent Account Number which enable the payer from no deduction of TDS. The finding of the AO was that the Permanent Account Numbers furnished cannot be accepted as it was not filed with the appropriate authority as required u/s. 194C(7

DCIT, CIRCLE - 13(2), KOLKATA , KOLKATA vs. M/S. SHRADHA AGENCIES PRIVATE LIMITED , HOWRAH

In the result, the appeal of the revenue is dismissed

Bench: Shri S.S.Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.1362/Kol/2018 ("नधा"रणवष" / Assessment Year:2013-14)

TDS, filing of PAN of the Payee- Transporter alone is sufficient and no confirmation letter as required by the learned CIT is required; M/s Shradha Agencies Pvt. Ltd. Assessment Year:2013-14 v) Sections 194C(6) and Section 194C(7

RAKSHIT CHEMICALS,HOOGHLY vs. ITO, WARD - 47(2), KOLKATA , KOLKATA

Appeal is partly allowed in above terms

Bench: Shri S.S, Godaraassessment Year:2011-12

TDS, filing of PAN of the Payee. Transporter alone is sufficient and no confirmation letter as required by the earned CIT is required; v) section 194C(6) and Section 194C(7

DEBJYOTI MISHRA,KOLKATA vs. ITO, WARD-22(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is partly allowed

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravi

7. We find from the arguments of Ld.SR. DR that revenue want to invoke provisions of Sub-Section (2) of Section 194C for furtherance of this case but we are of the considered view that Section 194C(2) will apply to the payments made to Sub-Contractors by the Contractor and not by the assessee. In the present case

ACIT, CIRCLE-14(1), KOLKATA, KOLKATA vs. M/S ATC LOGISTICS PRIVATE LIMITED, KOLKATA

In the result, the appeal of the revenue is partly allowed for statistical purposes and cross objection of the assessee is dismissed as not pressed

Bench: Hon’Ble Shri Aby. T. Varkey, Jm & Shri M.Balaganesh, Am ] I.T.A No. 1619/Kol/2016 Assessment Years : 2012-13 Acit, Circle-14(1),Kolkata -Vs- M/S Atc Logistics Pvt. Ltd. [Pan: Aahca 3020 A ] (Appellant) (Respondent) C.O. No. 57/Kol/2016 (Arising Out Of I.T.A No. 1619/Kol/2016) Assessment Years : 2012-13 M/S Atc Logistics Pvt. Ltd. -Vs- Dcit, Circle-14(1),Kolkata [Pan: Aahca 3020 A ] (Cross Objector) (Respondent)

TDS would have been illegal. The conduct u/s 194C(7) is completely extraneous to the requirement of Section 194C(6). Decision

ITO, WD-40(3), KOLKATA, KOLKATA vs. M/S DAYAL ROADLINES, HOWRAH

Appeal is dismissed

Bench: Hon’Ble Shri S.S.Godara, Jm & Shri M.Balaganesh, Am ]

TDS should have been deducted u/s.194C of the Act. On the these facts, the Hon'ble High Court observed and held as under :- "We heard the arguments of learned counsel. Under section 194C, the tax is to be deducted when a contract was entered into for carrying out any work in pursuance of a contract ITA No : 3536/Mum/2011 M/s. Bhail

MR KRISHAN KUMAR SOMANI,HOWRAH vs. ITO, WD-47(1), KOLKATA, KOLKATA

In the result, assessee’s appeal stands allowed

Bench: Shri Waseem Ahmed & Shri S.S.Viswanethra Raviassessment Year: 2007-08

7. We find from the arguments of Ld.SR. DR that revenue want to invoke provisions of Sub- Section (2) of Section 194C for furtherance of this case but we are of the considered view that Section 194C(2) will apply to the payments made to Sub-Contractors by the Contractor and not by the assessee. In the present case

ITO, WARD-2(2), BURDWAN, BURDWAN vs. M/S. NUR EGG CENTRE, BURDWAN

In the result, appeal of the revenue is dismissed

Bench: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi] I.T.A. No. 1873/Kol/2017 Assessment Year: 2014-15 Income Tax Officer, Ward -2(2), Burdwan….......................................................…..…......Appellant M/S. Nur Egg Centre……………………………………………......……………………………………Respondent 142, Spandan Complex G.T. Road Burdwan - 713101 [Pan : Aacfn 4999 F]

Section 194C(7) of the Act, where a TDS return is required to be filed with the proper authority within

SUKUMAR SOLVENT PVT. LTD.,BURDWAN vs. A.C.I.T.,CIRCLE-3, BURDWAN

In the result, the appeal of the assessee is allowed

Bench: Shri Sonjoy Sarma, Hon’Ble & Shri Girish Agrawal, Hon’Bleassessment Year: 2011-12 M/S. Sukumar Solvent Pvt. Ltd. Acit, Circle-2, Burdwan Gopalpur, Sagrai, Purba Vs. Burdwan-713424. Pan: Aajcs 2085 H (Appellant) (Respondent) Present For: Assessee By : Shri Suvo Chakraborty, Advocate Revenue By : Smt. Ranu Biswas, Addl. Cit, Dr Date Of Hearing : 23.02.2023 Date Of Pronouncement : 16.03.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Filed By The Assessee Against The Order Of Ld. Cit(A) - Burdwan Dated 11.03.2019 Arising Out Of Assessment Order Passed U/S 143(3) Of The Act Relevant To Assessment Year 2011-12. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That Estimation & Confirmation Of Higher G.P. On Unaccounted Sales By The Appellate Authority Is Baseless & On Surmise Since Appellant Actual Audited G.P. Rate Is Lower.

section 194C(6) and 194C(7) are inter dependent and in assessee’s case non-compliance by filing of TDS

ACIT, CIR-2, ASANSOL, ASANSOL vs. SRI ATINDRA NATH CHOUBEY, BURDWAN

In the result, appeal filed by the revenue is dismissed

Bench: Dr. A.L.Saini, Am & Shri K. Narasimha Chary, Jm & Co. No.48/Kol/2016 (Arising Out Of Appeal No. Ita 221/K/2014 (Assessment Year :2010-2011) Acit, Circle-2, Asansol Vs. Shri Atindra Nath Chaubey, Prop.A.N.Choubey & Co. G.T.Road East, Muragasol, Po : Asansol, Dist:Burdwan(W.B.)-713303 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Acppc 6542 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) राज"व क" ओर से /Revenue By : Shri Saurabh Kumar, Jcit "नधा"रती क" ओर से /Assessee By : Shri K.K.Khemka & Shri P.C.Nayak, Advocates सुनवाई क" तार"ख / Date Of Hearing : 15/11/2016 घोषणा क" तार"ख/Date Of Pronouncement 05/12/2016 आदेश / O R D E R Per Dr. Arjun Lal Saini, Am: The Captioned Appeal & Cross Objection Filed By The Revenue & Assessee Respectively, Pertaining To The Assessment Year 2010-2011, Are Directed Against The Order Passed By Ld. Commissioner Of Income Tax (Appeals), Asansol In Appeal No.230/Cit(A)/Asl./Cir-2/Asl/12-13, Dated 27.11.2013, Which In Turn Arise Out Of Assessment Order Passed By The Assessing Officer (Ao) Under Section 143(3) Of The Income Tax Act 1961, (In Short The ‘Act’), Dated 16.01.2013. 2. Brief Facts Of The Case Qua The Assessee Are That The Assessee Filed Return Of Income For Assessment Year 2010-11 Electronically On 30.11.2010 Declaring Total Income At Rs.21,22,657/-. The Case Was Processed By The Department U/S.143(3) Of The Act & The Ao Has Completed The Assessment By Making Addition U/S.40(A)(Ia). 3. Aggrieved From The Order Of Ao, The Assessee Filed Appeal Before

TDS) effects any correction. This disposes the ground and point 5 of submission reproduced in paragraph 6 of this order. 9. Ground 3 is again against disallowance of Rs.61,78,541/- under section 40(a)(ia). This payment is to transporters and is made in period 01.10.2009 to 31.03.2010. The legal provision is stated in section 194C

TAPAN KUMAR DUTTA,KOLKATA vs. ITO, WARD 2(4), ASANSOL

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri P.M. Jagtap, Vice-

Section 194C(6) of the Act submission of Permanent Account Number which enable the payer from no deduction of TDS. The finding of the AO was that the Permanent Account Numbers furnished cannot be accepted as it was not filed with the appropriate authority as required u/s. 194C(7

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

TDS and/or failure to file the statutory return in time. For making such disallowance the Assessing Officer relied on the provision of section 40(a)(ia) of the Income Tax Act, 1961 read with section 194c(6) and section 194(7

KALI KINKAR ROY,HOOGHLY vs. ITO, W 2(4), BWN, BURDWAN

In the result, the appeal of the assessee is allowed

Bench: : Shri M.Balaganesh & Shri S.S.Viswanethra Ravia.Y. 2010-11

Section 194C(6) of the Act submission of Permanent Account Number which enable the payer from no deduction of TDS. The finding of the AO was that the Permanent Account Numbers furnished cannot be accepted as it was not filed with the appropriate authority as required u/s. 194C(7

I.T.O WD - 7(2),KOLKATA., KOLKATA vs. M/S WINSOME BREWERIES LIMITED, NEW DELHI

In the result, the appeal of revenue is dismissed

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

TDS u/s. 194C of the Act by invoking the provisions of section 40(a)(ia) of the Act. For this, revenue has raised following ground no.1: “1. That the Ld. CIT(A)-VIII, Kolkata has erred in facts in deleting the addition made by the AO for Rs.1

ACIT, CIR-3, ASANSOL, KOLKATA vs. SRI DEEPAK GUPTA, RANIGANJ

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

TDS, filing of PAN of the Payee-Transporter alone is sufficient and no confirmation letter as required by the learned CIT is required; v) Sections 194C(6) and Section 194C(7

M/S. HUTCHISON TELECOM EAST LTD.,KOLKATA vs. ACIT, CIRCLE - 57, KOLKATA, KOLKATA

In the result, the appeals and cross objections of the assessee for the Asst Years

Bench: Shri M. Balaganesh, Am & Shri S. S. Viswanethra Ravi, Jm]

section 194C, 194I and 194J of the Act and held that no human intervention is involved for these rendering of services. 7. The Learned DR vehemently argued that no technology in world could survive without human intervention. Moreover, we are concerned with the year 2002 for the impugned issues at which point of time, technology could not have been that

D.C.I.T. CIR - 8,KOLKATA, KOLKATA vs. M/S FIVES STEIN INDIA PROJECTS PVT LTD., KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: : Shri M. Balaganesh

7 M/s. Fives Stein (I) Projects P.Ltd Reliance in this regard is placed on the decision of the Hon’ble Apex Court in the case of Radhasoami Satsang vs CIT reported in 193 ITR 321 (SC), wherein it was held that : As we are aware of the fact that, strictly speaking res judicata does not apply to income tax proceedings

SRI GOPINATH GHORAI,PURBA MEDINIPUR vs. ACIT, CIR-27, HALDIA, HALDIA

In the result the appeal of the assessee is dismissed

Bench: Hon’Ble Shri P.M.Jagtap, Am & Sri S.S.Viswanethra Ravi, Jm ] I.T.A No. 01/Kol/2016 Assessment Year : 2005-06

TDS was not deductible under section 194C but applicable under section 1941 is a debatable issue which cannot be adjudicated upon under section 154 of Income Tax Act, 1961. Aggrieved by the order of CIT(A), the assessee has preferred this appeal before the Tribunal. 5. We have heard the arguments of both the parties and also perused the relevant