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 as notice of payment under section 156

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 as notice of payment under section 156

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

TDS form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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

TDS form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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

TDS form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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

TDS form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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

TDS form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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

TDS form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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

TDS form No 16. Therefore there is no default on part of the assessee. The learned assessing officer was of the view that the amount of taxes required to be deducted as soon the amount is debited in the books of accounts whereas the claim of the assessee is that it is deducted at the source when the actual ESOP

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)

TDS credit was also claimed. To make good the shortage, the assessee paid Rs. 2.60 Crores by way of tax on self- assessment. The AO determined the income at Rs. 1.27 Crores and, thus, raised a further demand of Rs. 1.76 Crores by way of notice under Section 156

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

In the result, all the five appeals filed by the assessee\nare allowed

section 194A of the IT Act.\nBeing aggrieved by the said order, the assessee filed\nappeal before Ld. CIT(A), however, the same was decided\nagainst the assesse.\nAggrieved with the above order, the assessee preferred\nappeal before us and the only ground raised by the\nassessee is with regard to challenging the order of Ld.\nCIT(A) in upholding

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3),, MUMBAI

In the result, all the five appeals filed by the assessee\nare allowed

section 194A of the IT Act.\n6. Being aggrieved by the said order, the assessee filed\nappeal before Ld. CIT(A), however, the same was decided\nagainst the assesse.\n7.\nAggrieved with the above order, the assessee preferred\nappeal before us and the only ground raised by the\nassessee is with regard to challenging the order of Ld.\nCIT

THE GREAT EASTERN SHIPPING CO. LTD,MUMBAI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCLE 2(3), MUMBAI

In the result, all the eight appeals filed by the assessee are allowed

156) (Ahmedabad Trib.)\nIn view of what is stated in the foregoing, the Appellant is not liable for the levy of interest under section 201(1A) of the Act as it has deducted tax at source in accordance with the provisions of Section 192 of the Act.\nErroneous Rate of Interest\nThe Assessing Officer has erroneously computed the interest under

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 194A of the IT Act. 6. Being aggrieved by the said order, the assessee filed appeal before Ld. CIT(A), however, the same was decided against the assesse. 7. Aggrieved with the above order, the assessee preferred appeal before us and the only ground raised by the assessee is with regard to challenging the order

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI, MUMBAI

In the result, all the five appeals filed by the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Prabhash Shankar

section 194A of the IT Act. 6. Being aggrieved by the said order, the assessee filed appeal before Ld. CIT(A), however, the same was decided against the assesse. 7. Aggrieved with the above order, the assessee preferred appeal before us and the only ground raised by the assessee is with regard to challenging the order

K D LITE DEVELOPERS PRIVATE LIMITED,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX, TDS CIRCLE 1(3), MUMBAI

In the result, all the five appeals filed by the assessee\nare allowed

section 194A of the IT Act.\n\n6. Being aggrieved by the said order, the assessee filed\nappeal before Ld. CIT(A), however, the same was decided\nagainst the assesse.\n\n7.\nAggrieved with the above order, the assessee preferred\nappeal before us and the only ground raised by the\nassessee is with regard to challenging the order

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

156 of the Act. Thus, in our view, the Appellant had the right to challenge the computation in appeal before CIT(A). It is not the case of the Revenue that the intimation, dated 19/03/2023, issued under Section 154 of the Act is not appealable before CIT(A). The appeal before the CIT(A) has been filed within period

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)

156 of the Act. Thus, in our view, the Appellant had the right to challenge the computation in appeal before CIT(A). It is not the case of the Revenue that the intimation, dated 19/03/2023, issued under Section 154 of the Act is not appealable before CIT(A). The appeal before the CIT(A) has been filed within period