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

PASSPORT JEANS PVT LTD ,KOLKATA vs. DCIT, CPC, BANGALORE

In the result, the appeal of assessee is partly allowed

Bench: Shri Sanjay Garg & Shri Girish Agrawal]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub- section (3) of section 176; or (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section 285B; or (d) to allow inspection

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]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section

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]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section

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]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section

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]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section

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]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section

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]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section

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]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section

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]

6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub-section (3) of section 176; or Bhaskar Roy, AYs 2013-14 to 2015-16 (c) to furnish in due time any of the returns, statements or particulars mentioned in section 133 or section 206 or section 206C or section

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

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies transporter and non-transporter

SHREE ASHOKE PRASAD,KOLKATA vs. DCIT, CIRCLE-49, KOLKATA, 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)

6) permits no deduction of TDS shall be made u/s. 194C(1) if the payee furnishes PAN to the payer. We find that the requirement of Section

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)

6) permits no deduction of TDS shall be made u/s. 194C(1) if the payee furnishes PAN to the payer. We find that the requirement of Section

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)

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies to transporter and non-transporter

ACIT, CIRCLE-33, KOLKATA, KOLKATA vs. M/S RAHEE JHAJHARIA E TO E JV, KOLKATA

In the result, appeal of the revenue is dismissed & appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 1125/Kol/2019 Assessment Year: 2014-15 Asstt. Commissioner Of Income Tax, Rahee Jhajharia E To E Jv Flat 1C, 1St Floor Circle-33, Kolkata Vs 4, Ho Chi Minh Sarani Chowringhee Kolkata - 700071 Pan : Aabar5042H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

6 as saving the right to initiate proceedings for liabilities incurred during the currency of the Act will not apply to omission of a provision in an Act but only to repeal, omission being different from repeal as held in different cases. Following the aforesaid judgments, the jurisdictional High Court has also expressed the same view in the case

M/S RAHEE JHAJHARIA E TO E JV,KOLKATA vs. ACIT, CIRCLE-33, KOLKATA, KOLKATA

In the result, appeal of the revenue is dismissed & appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Rajesh Kumar, Hon’Blei.T.A. No. 1125/Kol/2019 Assessment Year: 2014-15 Asstt. Commissioner Of Income Tax, Rahee Jhajharia E To E Jv Flat 1C, 1St Floor Circle-33, Kolkata Vs 4, Ho Chi Minh Sarani Chowringhee Kolkata - 700071 Pan : Aabar5042H अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

6 as saving the right to initiate proceedings for liabilities incurred during the currency of the Act will not apply to omission of a provision in an Act but only to repeal, omission being different from repeal as held in different cases. Following the aforesaid judgments, the jurisdictional High Court has also expressed the same view in the case

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

Section 194C(6), immunity from TDS under sec. 194C(1) in relation to payments to transporters, applies transporter and non-transporter

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 return - Rs 83,27,377/- Transportation payment to various transporters for Hire of vehicle and including transporter having PAN and reimbursement of fuel charges - Rs 4,73,98,745/- ---------------------- TOTAL Rs 5,57,26,122/- ---------------------- 2.2. The ld AO observed that even though the assessee had obtained the PAN from the transporters in terms of section 194C(6