ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed

DISHA DISTRIBUTORS,MUMBAI vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed

ASIAN PIPES & PROFILES P. LTD,AMBERNATH vs. A.O. TDS WD KALYAN, MUMBAI

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Garg

TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed

SPRING TIME CLUBS & HOSPITALITY SERVICES P.LTD,KALYAN vs. A.O. TDS WD KALYAN, KALYAN

In the result, all the appeals filed by different assessees for different quarters relating to different years are allowed

Bench: Shri Jason P. Boaz & Shri Sanjay Gargm/S. Sprigtime Clubs & Hospitality Assessing Officer, Tds Ward Services Pvt. Ltd. Rani Mansion, Murbad Road Vs. 2Nd Floor, Sprig Avenue, Club Road Kalyan (W), 421301 Kalyan (W) 421301 Pan – Aaocs9107M Appellant Respondent

TDS statement is (i) subject to rectification under section 154 of the Act; (ii) appealable under section 246A of the Act; and (iii) deemed

JANI PROPERTIES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER 2(2)(1), MUMBAI

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh (Jm) & Shri Rifaur Rahman (Am) Jani Properties Pvt Ltd Vs Ito, 2(2)(1), Gkdj & Associates, Cas Aayakar Bhavan, 333, Sohrab Hall, 21, Sassoon M.K. Road, Road, Opp Jehangir Hospital, Mumbai -400020 Pune-411 001 Pan : Aaacj7356D Appellant Respondednt

section 154(7) is to be considered from the date of the original order or in subsequent rectification order only if the said rectification order dealing with the same which is sought to be rectified. In this view of the matter and having noted that the first rectification order dealt with entirely different issue i.e. excess allowance of TDS

ASST. CIT-1(3)(1), MUMBAI vs. M/S. TILAKNAGAR INDUSTRIES LTD., MUMBAI

Bench: Shri Baskaran B.R & Shri Vikas Awasthyआअसं. 1355/मुं/2021 ("न.व. 2009-10) Acit-1(3)(1), Room No.540, 5Th Floor, Aaykar Bhavan, M.K.Road, Mumbai – 400 020 ...... अपीलाथ" /Appellant बनाम Vs. M/S. Tilaknagar Industries Limited. 3Rd Floor, Indl.Assurance Bldg. Jd Tata Marg, Churchgate, Mumbai 400 020 Pan:Aaact-6047-R ..... ""तवाद"/Respondent अपीलाथ" "वारा/ Appellant By : Shri Rajesh Damor ""तवाद" "वारा/Respondent By : Dr. K.Shivram, Sr. Advocate With Ms. Neelam Jadhav सुनवाई क" "त"थ/ Date Of Hearing : 04/07/2022 घोषणा क" "त"थ/ Date Of Pronouncement : 29/09/2022 आदेश/ Order Per Vikas Awasthy, Jm: This Appeal By The Revenue Is Directed Against The Order Of Commissioner Of Income Tax (Appeals)-47, Mumbai [In Short ‘The Cit(A)] Dated 04/01/2021 For The Assessment Year 2009-10. 2. The Brief Facts Of The Case As Emanating From Records Are: The Assessee Is Engaged In Manufacturing & Selling Of Indian Made Foreign Liquor. The 2 Assessee Filed Its Return Of Income For A.Y 2009-10 Declaring Total Income Of Rs.29,19,12,503/- On 30/09/2009. The Assessment Order U/S. 143(3) Of The Income Tax Act, 1961 (In Short ‘The Act’) Was Passed On 07/12/2011. Thereafter, The Assessing Officer Issued Notice U/S. 154 Of The Act Dated 18/03/2013 To Rectify The Alleged Mistake In Assessment Order On Two Counts:

154 of the Act. The other issue is short deduction of TDS on payment of rent. The Hon’ble Calcutta High Court in the case of CIT vs. S.K.Tekriwal, 361 ITR 432 has held that where there is shortfall in deduction of TDS no disallowance can be made by invoking the provisions of section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

154 of the 16,632,320/– on which TDS on which TDS income tax on which TDS default under default under act by order default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

154 of the 16,632,320/– on which TDS on which TDS income tax on which TDS default under default under act by order default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

154 of the 16,632,320/– on which TDS on which TDS income tax on which TDS default under default under act by order default under section

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

154 of the 16,632,320/– on which TDS on which TDS income tax on which TDS default under default under act by order default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

154 of the 16,632,320/– on which TDS on which TDS income tax on which TDS default under default under act by order default under section

DCIT (OSD)(TDS)-2(3), MUMBAI vs. TOTAL ENERGIES MARKETINGS INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

154 of the 16,632,320/– on which TDS on which TDS income tax on which TDS default under default under act by order default under section

DCIT (OSD)(TDS)-2(3) , MUMBAI vs. TOTAL ENERGIES MARKETING INDIA PVT LTD, MUMBAI

Appeals are partly allowed

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

154 of the 16,632,320/– on which TDS on which TDS income tax on which TDS default under default under act by order default under section

KHUSHALRAO KESHAVRAO GARJE,MUMBAI vs. DY COMMISSIONER OF INCOME TAX,CPC,BANGLORE, BANGALORE

In the result, the appeal by the assessee is allowed

Bench: Shri Amarjit Singh & Shri Sandeep Singh Karhail

TDS credit as per Form 26AS, the AO-CPC made the impugned disallowance under section 36(1)(va) of the Act. As per the assessee, before making the aforesaid disallowance vide order dated 03/12/2019, passed under section 154

SHILPA PRABHAKAR KULKARNI,MUMBAI vs. DCIT, CPC, BENGALURU

In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for In the result, the appeal of the assessee is allowed partly for stati...

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal () Assessment Year: 2017-2018 Shilpa Prabhakar Kulkarni, Dcit Centralized Processing 3 Neel Sagar, 1280 Prabhadevi Centre, Seaface Prabhadevi, Vs. Bengaluru-560 500. Mumbai-400025. Pan No. Brhpk 8129 D Appellant Respondent Assessee By : Ms. Chandni Shah & Kinjal Patel Revenue By : Mr. A.N. Bhalekar, Dr Date Of Hearing : 03/05/2023 : Date Of Pronouncement 11/05/2023 Order

section 154 of the Income-tax Act, tax Act, 1961 (the Act) (the rectification order') by the Learned 1961 (the Act) (the rectification order') by the Learned 1961 (the Act) (the rectification order') by the Learned Deputy Commissioner of Income Tax, CPC Bangalore Deputy Commissioner of Income Tax, CPC Bangalore Deputy Commissioner of Income Tax, CPC Bangalore

DCIT CEN CIR 8(4), MUMBAI vs. SAVITA OIL TECHNOLOGIES LTD, MUMBAI

Appeal is allowed

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.7620/Mum/2016 (नििाारण वर्ा / Assessment Year : 2010-11)

154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub-section (1) has been increased or reduced, as the case may be, the interest shall

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

Appeal are allowed:

Bench: SHRI AMARJIT SINGH, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

154 of the Act is not appealable before CIT(A). The appeal before the CIT(A) has been filed within period of limitation when computed form the date of issuance of the aforesaid intimation. Given the facts and circumstances of the present case, we are not inclined to accept the approach adopted by the CIT(A). We note that

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX(APPEALS), DELHI

Appeal are allowed:

Bench: the Tribunal. 4. We would first take up ITA No. 1173/Mum/2024 [Financial Year 2012-13: Quarter 2/Form 27EQ] as the lead matter which has been preferred by the Assessee challenging the order, dated 2

154 of the Act is not appealable before CIT(A). The appeal before the CIT(A) has been filed within period of limitation when computed form the date of issuance of the aforesaid intimation. Given the facts and circumstances of the present case, we are not inclined to accept the approach adopted by the CIT(A). We note that