HITT HOLLAND INSTITUTE OF TRAFFIC TECHNOLOGY B. V. vs. DDIT, INTERNATIONAL TAXATION 1(1), KOLKATA, KOLKATA

In the result, appeal of the Assessee is partly allowed

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Dr.Arjun Lal Saini, Am] I.T.A No. 574/Kol/2014 Assessment Year : 2010-11 Hitt Holland Institute Of Traffic -Vs.- D.D.I.T. (Intl.T)-1, Technology B.V., Kolkata Kolkata. [Pan : Aabch 5694 R] (Respondent) (Appellant) For The Appellant : Shri S.K.Agarwal, Ar For The Respondent : Shri.G.Mallikarjuna, Cit(Dr) Date Of Hearing : 02.02.2017. Date Of Pronouncement : 08.02.2017. Order Per N.V.Vasudevan, Jm

section 234A and 234B of the Act as directed by the Hon'ble DRP. Accordingly, relief on this ground has already been given and hence, the same may not be relevant for adjudication in the appeals. Hence the ground of appeal is dismissed as infructuous. 54. In Ground F- 2, the Assessee has projected its grievance regarding the action

M/S PHILIPS INDIA LTD.,KOLKATA vs. DCIT, CIR-12(2), KOLKATA, KOLKATA

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

234A of the Act. 10. Interest under section 234B 10.1 The Learned AO erred in levying interest of Rs. 39,96,22,576 under section 234B of the Act. 11. Interest under section 234D 11.1. The Learned AO erred in levying interest of Rs. 1,61,67,498 under section 234D of the Act. 12. Interest under section 244A

DCIT, CIR-12(2), KOLKATA, KOLKATA vs. M/S PHILIPS INDIA LTD., KOLKATA

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

234A of the Act. 10. Interest under section 234B 10.1 The Learned AO erred in levying interest of Rs. 39,96,22,576 under section 234B of the Act. 11. Interest under section 234D 11.1. The Learned AO erred in levying interest of Rs. 1,61,67,498 under section 234D of the Act. 12. Interest under section 244A

DIPAK CHOWDHURY,KOLKATA vs. I.T.O WD - 40(1),KOLKATA., KOLKATA

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

234A and section 234B of the Act.“ 4. The first issue in relation to grounds No. 1 to 3 raised in this appeal is that Ld. CIT(A) erred in confirming the action of Assessing Officer by disallowing a sum of ₹26,99,386/- on account of hire charges. The facts of case are that assessee is an individual

DIPAK CHOWDHURY,KOLKATA vs. I.T.O WD - 40(1),KOLKATA., KOLKATA

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

234A and section 234B of the Act.“ 4. The first issue in relation to grounds No. 1 to 3 raised in this appeal is that Ld. CIT(A) erred in confirming the action of Assessing Officer by disallowing a sum of ₹26,99,386/- on account of hire charges. The facts of case are that assessee is an individual

PREMIER IRRIGATION ADRITEE PVT. LTD.,KOLKATA vs. D.C.I.T., CIRCLE - 11(1), KOLKATA, KOLKATA

In the result, the appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Sanjay Awasthii.T.A. No.1521/Kol/2024 Assessment Year: 2020-21 Premier Irrigation Adritee Pvt. Ltd. ....…………….......…....………....Appellant 17/1C, Alipore Road, Niharika, Kolkata-700027. [Pan: Aafcm4800Q] Vs. Dcit, Circle-11(1), Kolkata......................................................…..…..... Respondent Appearances By: Shri A. K. Tibrewal, Ar, Appeared On Behalf Of The Appellant. Shri P. P. Barman, Addl. Cit, Sr. Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 25, 2024 Date Of Pronouncing The Order : September 25, 2024 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 09.01.2024 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal: “1. That The Impugned Order Passed By Ld. Commissioner Of Income Tax (Appeals), Nfac Summarily Dismissing The Appeal Of The Appellant Assessee Company For Alleged Non-Compliance Of The Notices Is Against Law & Facts Of The Case Since He Did Not Adjudicate Each Of The Grounds Of Appeal The Facts For Which Were Available To Him In The Assessment Order Passed By Ld. Assessing Officer & The Statement Of Facts Filed By The Appellant Assessee. 2. That The Impugned Order Passed By Ld. Commissioner Of Income Tax (Appeals) On 9H January 2024 Dismissing The Appeal Of The Appellant

TDS as claimed by the Appellant Company in the return of income filed under section 139(1) of the Act and reflected in the 26AS of the Appellant Company. 8. That the Ld. CITA), NFAC erred in confirming the action of the Assessing Officer in charging interest of Rs.12,98,116 under section 234A

METSO OUTOTEC OYJ (EARLIER KNOWN AS OUTOTEC OYJ),GURUGRAM vs. ACIT, (INTERNATIONAL TAXATION) CIR. 1(2), KOLKATA

In the result, the appeals of the assessee are partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

TDS Credit is of Rs.32,58,306/-, then, ld. Assessing Officer shall record a specific finding as to why Credit of reduced amount is to be given to the assessee. 21 Assessment Year: 2018-2019 & Assessment Year: 2020-2021 Metso Outotec OYJ (Earlier known as ‘Outotec OYJ”) 17. All other grounds, namely levy of interest under sections 234A

METSO OUTOTEC OYJ (EARLIER KNOWN AS OUTOTEC OYJ),GURUGRAM vs. DCIT, (INTERNATIONAL TAXATION) CIR. 1(2), KOLKATA

In the result, the appeals of the assessee are partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Rajesh Kumar

TDS Credit is of Rs.32,58,306/-, then, ld. Assessing Officer shall record a specific finding as to why Credit of reduced amount is to be given to the assessee. 21 Assessment Year: 2018-2019 & Assessment Year: 2020-2021 Metso Outotec OYJ (Earlier known as ‘Outotec OYJ”) 17. All other grounds, namely levy of interest under sections 234A

LOVELY DAS,DUM DUM vs. ADDL/JCIT, NASHIK

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

TDS which is naturally in the name of Late Jagbandhu Das. 4. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK also has erred in computing Interest under Section 234A

LOVELY DAS,DUM DUM vs. ADDL/JCIT, NASHIK

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

TDS which is naturally in the name of Late Jagbandhu Das. 4. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK also has erred in computing Interest under Section 234A

LOVELY DAS,DUMDUM vs. ADDL/JCIT, NASHIK

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

TDS which is naturally in the name of Late Jagbandhu Das. 4. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK also has erred in computing Interest under Section 234A

LOVELY DAS,DUM DUM vs. ADDL/JCIT, NASHIK

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

TDS which is naturally in the name of Late Jagbandhu Das. 4. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK also has erred in computing Interest under Section 234A

DCIT(EXAM),CIR-1(1), KOLKATA vs. G.D. CHARITABLE SOCIETY , MURSHIDABAD

In the result, all the four appeals are allowed for statistical purpose

Bench: Sonjoy Sarma & Sri Rakesh Mishra

TDS which is naturally in the name of Late Jagbandhu Das. 4. That the Learned Assessing Officer and ADDL/JCIT(A)-NASHIK also has erred in computing Interest under Section 234A

NARESH ANCHALIA,KOLKATA vs. DCIT, CIR. 32(1), KOLKATA

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

TDS credit of Rs.86,894/-, then the same may be granted to the assessee after hearing him. Charging of interest under section 234A

SRI NIRMALENDU NAG,PURBA MIDNAPORE vs. ITO WD. 27(2), HALDIA, HALDIA

In the result, appeal of the assessee is allowed

Bench: the Ld Valuation Officer U/S 50C(2) of the IT Act, 961. 4 For that the Ld. CIT(A)NFAC failed to consider the order of Ld, CIT(A)NFAC in the matter of appellant's wife, Smt. Purnima Nag, who was the joint owner (50% share) of the said immoveable property sold to same purchaser jointly at a sale consideration of Rs.14,90,000/-

Section 144/147 of the Act. I.T.A. No. 115/Kol/2024 Sri Nirmalendu Nag 2. The assessee has raised the following grounds of appeal: “1. For that on the facts and in the circumstances of the case and in law the Ld CIT(A) NFAC grossly erred in law in confirming the order of Ld AO 2 For that

PHILIPS INDIA LIMITED (EARLIER KNOWN AS PHILIPS ELECTRONICS INDIA LIMITED),KOLKATA vs. ACIT, CIRCLE - 12(2), , KOLKATA

In the result, appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11

TDS of Rs.57,79,428/-. vi) Levying of interest u/s. 234A of Rs.9,10,881/-. 3 Philips India Ltd. AY 2010-11 4. Brief facts are that assessee is a part of the Royal Philips organisation, headquartered in Netherlands. The ultimate parent company of the group is Koninklijke Philips NV. Royal Philips Electronics of the Netherlands is a diversified Health

M/S. PHILIPS INDIA LIMITED (FORMERLY PHILIPS ELECTRONICS INDIA LITD.),KOLKATA vs. ACIT, CIRCLE - 12(2), , KOLKATA

In the result, the appeal of the assessee is allowed as per the discussion made

Bench: Shri S. S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.2600/Kol/2018 ("नधा"रणवष" / Assessment Year:2014-15) M/S Philips India Ltd. Vs. Acit, Circle-12(2), Kolkata

section 32 of the Act and hence, is entitled to claim depreciation in respect of additions made to the trucks, which were leased out.” The ld AR stated that the assessee herein is a lessee and is entitled for deduction towards lease rentals paid towards cars taken on finance lease. He also stated that the lessor had confirmed that

DCIT, C.C. I, KOLKATA, KOLKATA vs. AMARNATH SHROFF, KOLKATA

In the result ITA Nos.1797 to 1800/Kol/2009 are allowed while ITA Nos

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ]

234A of Rs.7,256/-, interest u/s 234B of rs.6,72,710/-, and interest u/s 234C of Rs.395/-, aggregating to Rs.16,92,236/-, which had been discharged in part by way of TDS of rs.2,86,782/-, self assessment tax u/s 140A of Rs.7,19,454/- and regular tax of Rs. 5,00,000/- and Rs.54,374/- paid