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)

disallowance under section 40(a)(ia)of the Act, in our opinion there is violation of section 194C(7) and disallowance

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)

disallowance under section 40(a)(ia)of the Act, in our opinion there is violation of section 194C(7) and disallowance

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 ]

disallowed the amount of Rs . 2,81,00,233/- for non deduction of TDS u/s40(a)(ia), read with section 194C

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

disallowance under section 40(a)(ia) read with section 194C amounting to ITA No.751/Kol/2016 A.Y. 2007-08 Mr. Krishan Kr Somani

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)

disallowance u/s 40a(ia) read with Section 194C of the Act; and if the assessee complies with the provisions of Section

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-

disallowance under section 40(a)(ia)of the Act, in our opinion there is violation of section 194C(7) and disallowance

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) has not been fulfilled. He, therefore, proceeded to disallow the claim u/s. 40(a)(ia). ITA No.632/Kol/2018

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]

section 194C of the Act is not applicable. Accordingly, no disallowance by invoking the provisions of section 40(a)(ia) of the Act can be made

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

disallowance under section 40(a)(ia)of the Act, in our opinion there is violation of section 194C(7) and disallowance

M/S GHOSH & CHAKRABORTY TRANSPORT,BURDWAN vs. THE ITO, WD-2(1), ASANSOL, ASANSOL

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

Bench: Shri P.M. Jagtap

section 194C, he disallowed the said amount by invoking the provisions of section 40(a)(ia). 4. The disallowance of Rs.29

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), disallowance under section 40(a)(ia) does not arise just because there is violation of provisions of section

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]

disallowance u/s 40(a)(ia) fo the Act. 4. The Hon’ble Gujarat High Court in the case of CIT vs. Valibhai Khanbhai Mankad [2013] 261 CTR 538 (Gujarat) held as follows:- “3. We have heard the learned counsel for the Revenue as well as for the assessee. Section 194C

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(7) disallowance of u/s 40(a)(ia) does not arise if the assessee complies with the provisions of section

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

section 194C(7) and hence disallowed the same. 11. There are two aspects. After substitution of section 194C w.e.f. 01.04.2009, new form

ITO, WARD - 3(3), KOLKATA, KOLKATA vs. M/S. CALCUTTA AHMEDABAD CARRIERS PVT. LTD., KOLKATA

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

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

section 194C, I shall revert to the written submissions made before me and am of the considered view that the ITO erred in holding that TDS was required to be deducted by the appellant u/s. 194C. I, therefore, hold that the ITO was not correct in disallowing

INCOME TAX OFFICER-WARD-33(2), KOLKATA, KOLKATA vs. M/S KWALITY CONSTRUTION, KOLKATA

In the result, the appeal of the revenue is dismissed

Bench: Shri N. V. Vasudevan, Jm & Shri M. Balaganesh, Am]

disallowance by observing as under:- “4.7. That section 40(a)(ia) requires that unless tax is deducted according to section 194C

ACIT, CIRCLE -51, KOLKATA, KOLKATA vs. SRI TAPAS PAUL, KOLKATA

In the result, the appeal of the Revenue is dismissed

Bench: Shri P.M. Jagtap & Shri N.V. Vasudevan

disallowance made by the Assessing Officer under section 40(a)(ia) for the following reasons given in his impugned order:- “In this Ground the assessee has assailed the action of the A.O. in invoking section 194C

DCIT, CIRCLE - 10, KOLKATA, KOLKATA vs. SHALIMAR CHEMICAL WORKS LIMITED, KOLKATA

In the result, Revenue’s appeal is dismissed

Bench: Shrimahavir Singhand Shriwaseem Ahmedassessment Year :2008-09

disallowances of the expenses of sales promotion of Rs. 88,85,919/- and selling expenses of Rs.4,19,23,214/- on two reasons :- ITA No.892/Kol/2011 A.Y. 2008-09 DCIT Cir-10, Kol. v. Shalimar Chemical Works Ltd. Page 7 1) genuineness of the expenses 2) violation of section 40(a)(ia) viz a viz section 194C