M/S. LALA BHARAT LAL AND SONS,LUCKNOW vs. INCOME TAX OFFICER (TDS), LUCKNOW

In the result, the appeals of the assessee are allowed whereas the stay petitions are dismissed

Bench: Shri. A. D. Jain & Shri. T.S. Kapoor

1% of the sale amount, from the buyers, which the assessee did not do and therefore, the Assessing Officer passed an order under section 206C(6), 206C(6A) and 206C(7) of the Income Tax Act, 1961. It was submitted that before the Assessing Officer and the ld. CIT(A), the averment of the assessee was that the sale/trading done

M/S SINGHAL CONCAST PVT. LTD,LUCKNOW vs. THE INCOME TAX OFFICER(TDS)-1, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 206C(1). Having said so, we restore the issue to Assessing Officer with direction to grant relief to assessee under the provision of 206C(1) of Act, with regards to only sale of scrap arising out of manufacturing activity in course of ship breaking after providing due opportunity of hearing to assessee.” 7. The Hon'ble High Court

M/S. WIRE ONE,LUCKNOW vs. THE INCOME TAX OFFICER (TDS)-I, LUCKNOW

In the result, the appeal of the assessee stands allowed

Bench: Shri A. D. Jain & Shri T. S. Kapoor

section 206C(1). Having said so, we restore the issue to Assessing Officer with direction to grant relief to assessee under the provision of 206C(1) of Act, with regards to only sale of scrap arising out of manufacturing activity in course of ship breaking after providing due opportunity of hearing to assessee.” 7. The Hon'ble High Court

THE DISTRICT MINING OFFICER,BAREILLY vs. INCOME TAX OFFICER (TDS), BAREILLY

Bench: Sh. Sudhanshu Srivastava & Sh. Nikhil Choudhary

section 206C (6A) of the Income Tax Act, 1961. The grounds of appeal are as under:- “1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), sustaining the order of ITO (TDS

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assessee is not a "person" for the purpose of section

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assessee is not a "person" for the purpose of section

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assessee is not a "person" for the purpose of section

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assessee is not a "person" for the purpose of section

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assessee is not a "person" for the purpose of section

THE DISTRICT MAGISTRATE COLLECTORATE,SHAHJAHANPUR vs. INCOME TAX OFFICER (TDS), BAREILLY

In the result, all the six appeals of the assessee for Assessment Years 2010-11 to 2015-16 are allowed for statistical purposes

Bench: Shri. Vijay Pal Rao & Shri Ramit Kochar

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT (A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assessee is not a "person" for the purpose of section

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

In the result, the appeals of the assessee stand allowed for statistical purposes

Bench: Shri A.D Jain & Shri T.S. Kapoor

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assesses is not a 'person' for the purpose of section

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

In the result, the appeals of the assessee stand allowed for statistical purposes

Bench: Shri A.D Jain & Shri T.S. Kapoor

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assesses is not a 'person' for the purpose of section

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

In the result, the appeals of the assessee stand allowed for statistical purposes

Bench: Shri A.D Jain & Shri T.S. Kapoor

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assesses is not a 'person' for the purpose of section

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

In the result, the appeals of the assessee stand allowed for statistical purposes

Bench: Shri A.D Jain & Shri T.S. Kapoor

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assesses is not a 'person' for the purpose of section

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

In the result, the appeals of the assessee stand allowed for statistical purposes

Bench: Shri A.D Jain & Shri T.S. Kapoor

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assesses is not a 'person' for the purpose of section

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

In the result, the appeals of the assessee stand allowed for statistical purposes

Bench: Shri A.D Jain & Shri T.S. Kapoor

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assesses is not a 'person' for the purpose of section

THE DISTRICT MAGISTRATE/DISTRICT MINING OFFICER,PILIBHIT vs. INCOME TAX OFFICER (TDS), BAREILY

In the result, the appeals of the assessee stand allowed for statistical purposes

Bench: Shri A.D Jain & Shri T.S. Kapoor

1. BECAUSE, on the facts and in the circumstances of the case, the impugned order passed by the Ld. CIT(A), confirming the order of ITO (TDS) u/s 206C (6A) of the Income Tax Act is unsustainable and bad in law since the instant assesses is not a 'person' for the purpose of section