SANJEEV RAJENDRA PANDIT,MUMBAI vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC), MUMBAI

In the result, both these appeals are allowed

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

TDS as per section 199 of the Act are TDS as per section 199 of the Act are (a) the assessee

SANJEEV RAJENDRA PANDIT,MUMBAI vs. THE ASSISTANT DIRECTOR OF INCOME TAX (CPC) , MUMBAI

In the result, both these appeals are allowed

Bench: Shri Aby T Varkey () & Shri Om Prakash Kant () Assessment Year: 2020-21 & Assessment Year: 2021-22 Sanjeev Rajendra Pandit, The Assistant Director Of Top Floor Madhav Vilas, 8 Income Tax (Cpc), Setalwad Road, Off Neapean Vs. Post Bag No.2, Electronic Sea Road, Cumballa Hill, S.O., City Post Office, Mumbai-400026. Bangalore-560500. Pan No. Agypp 4026 D Appellant Respondent : Assessee By Mr. Milin Dattani, Ar Revenue By : Mr. Aditya M. Rai, Dr : Date Of Hearing 18/01/2023 : Date Of Pronouncement 24/01/2023

TDS as per section 199 of the Act are TDS as per section 199 of the Act are (a) the assessee

BRIG RESOLUTION SERVICES PRIVATE LIMITED,MUMBAI vs. CIRCLE 14(1)(2), MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2020-21

TDS as per section 199 of the Act are TDS as per section 199 of the Act are (a) the assessee

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS certificate is not issued, then under Section 199 of the Act, of the Act, the assessee from whose income

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS certificate is not issued, then under Section 199 of the Act, of the Act, the assessee from whose income

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS certificate is not issued, then under Section 199 of the Act, of the Act, the assessee from whose income

DZ BANK INDIA REPRESENTATIVE OFFICE,MUMBAI vs. DCIT (IT) 2(1)(2), MUMBAI

In the result, all the four appeals of the assessee to the extent of In the result, all the four appeals of the assessee to the extent of the recalled grounds, are allowed for statistical purposes

Bench: Shri Om Prakash Kant () & Shri Rahul Chaudhary () Assessment Year: 2008-09 & Assessment Year: 2009-10 & Assessment Year: 2010-11 & Assessment Year: 2014-15 Dz Bank, India Representative Dcit (International Taxation) Office C/O Srbc & Associates Llp, Range-2(1)(2), 14Th Floor, The Ruby, 29, Senapati Vs. 16Th Floor, Room No. 1612, Air Bapat Marg, Dadar (West), India Building, Nariman Point, Mumbai-400028. Mumbai-400021. Pan No. Aabcd 6455 E Appellant Respondent

TDS certificate is not issued, then under Section 199 of the Act, of the Act, the assessee from whose income

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 statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

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 statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

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 statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 6.1 We have heard the rival contentions

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 statements and returns for default in furnishing statements under section 234E of the Act, by way of intimations issued under section 200A of the Act, in respect of defaults before 01.06.2015. 5. Per contra, the learned D.R. for Revenue emphatically supported and placed reliance on the orders of the authorities below. 4 Sprigtime Clubs&Hospitality Services

MILAHA INTEGRATED MARITME AND LOGISTICS ,MUMBAI vs. DCIT (IT) CIRCLE 3(2)(2), MUMBAI

In the result, appeal of the assessee is allowed

TDS as per section 199 of the IT Act\nThe Appellant, therefore, prays that the TDS credit due of Rs.38

GLEN MORGAN D COSTA ,MUMBAI vs. ITO INT TAX WARD 2(1)(1), MUMBAI

In the result, the appeal by the assessee is allowed for statistical purposes

TDS credit claim by a person other than the deductee. However, it also noted that the assessee's wife had filed a rectification application for her share.", "result": "Allowed", "sections": [ "Section 143(1)", "Section 154", "Section 194-IA", "Section 195", "Section 199

STOCK HOLDING CORPORATION OF INDIA LTD,MUMBAI vs. DY CIT 8 (2) (2), MUMBAI

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

Bench: Shri Om Prakash Kant & Shri Amarjit Singhassessment Year: 2011-12 M/S Stock Holding Corporation Of Dy. Commissioner Of Income – India Ltd., Tax, Range -8(2)(2), Unit No. 301, 3Rd Floor, Peninsula Room No. 615, Center Point, Opp. Bharat Mata Vs. Aayakar Bhavan, Cinema, Dr. Babasaheb Maharishi Karve Road, Ambedkar Road, Parel, Mumbai - 400020 Mumbai - 400012 Pan: Aabcs1429B (Appellant) (Respondent) Assessee By : Shri Akram Khan (Ar) Revenue By : Shri B K Bagchi (Dr) Date Of Hearing : 11/12/2021 Date Of Pronouncement: 05/01/2022

section 199 under chapter XVII B of the Act, has prescribed provision for giving credit of TDS. The provisions of section

REKHA MAHESHWARI ,DELHI vs. INCOME TAX OFFICER , DELHI

In the result, appeal of the assessee is allowed

Bench: SHRI AMIT SHUKLA (Judicial Member), SHRI RATNESH NANDAN SAHAY (Accountant Member)

TDS credit to them was also filed. However, the ld. CIT (A) after referring the Section 199 and 205 of the Act and CBDT

SHRI RANGJI REALTIES PVT. LTD. (FORMERLY KNOWN AS SHRI RANGJI INVESTMENTS PVT. LTD.),MUMBAI vs. ITO - 1(3)(1), MUMBAI

In the result, the appeal of assessee is allowed

Bench: Sri Mahavir Singh, Jm Shri Rangji Realties Pvt. Income Tax Officer- Ltd. (Formerly Known As Shri 1(3)(1) Ranghi Investment Pvt. Ltd.) 5Th Floor, Aayakar Bhavan, 1-B, 1St Floor, Court M.K. Road, Chambers, 35, Sir Vitthaldas Vs. Mumbai-400 020 Thackersey Marg, New Marine Lines, Churchgate. Mumbai- 400 020 Pan No. Aaics5225J Appellant .. Respondent Assessee By .. Shri Vijay Mehta, Ar Revenue By .. Shri Rakesh Ranjan, Dr Date Of Hearing .. 05-06-2017 Date Of Pronouncement .. 09-06-2017 O R D E R Per Mahavir Singh, Jm:

TDS credit. Though the AU has not mentioned the relevant provision, but his case is well sounded with the provisions of section 199

DHANANJAY G. MISHRA,MUMBAI vs. CIT APPEAL NFAC, DELHI

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

Bench: Shri Aby T. Varkey, Jm & Shri Gagan Goyal, Am आयकर अपील सं/ I.T.A. No.477/Mum/2022 (निर्धारण वर्ा / Assessment Years: 2016-17) Dhananjay G. Mishra बिधम/ Acit, Circle-20(1) Prop. Yeoman Marine Piramal Chambers, Vs. Services (Yms) Lalbaugh, Mumbai. W-1402, World Crest, Senapati Bapat Marg, Lower Parel, The World Towers Delisle Road, Mumbai-400013. स्थधयी लेखध सं./जीआइआर सं./Pan/Gir No. : Aflpm1475K (अपीलार्थी /Appellant) .. (प्रत्यर्थी / Respondent) Assessee By: Shri Satish Mody Revenue By: Shri Mahiita Nair (Sr. Ar) सुनवाई की तारीख / Date Of Hearing: 30/06/2022 घोषणा की तारीख /Date Of Pronouncement: 26/07/2022 आदेश / O R D E R Per Aby T. Varkey, Jm: This Is An Appeal Preferred By The Assessee Against The Order Of The Ld. Commissioner Of Income Tax(A) (Nfac), Delhi Dated 20.12.2021 For Assessment Year 2016-17. 2. The Main Grievance Of The Assessee Is Against The Action Of The Ld. Cit(A) Confirming The Order Of The Assessing Officer Not Allowing The Credit Of Tds Of Rs.24,41,710/-. 3. Brief Facts Pertaining To The Issue Is That Assessee Is An Individual Having A Proprietary Concern Running In The Name Of Yeoman Marine Services ( Herein After In Short ‘Yms’) Which Was Succeeded By A Private Limited Company Yeoman Marine Services Private Limited (Herein After In Short ‘Ymspl’) W.E.F. 01.11.2015. Appellant Is A Contractor In Ship Repairing Business. During The Year The Appellant

TDS of Rs.24,41,710/- though the same has been deducted by the payers and credited in the name of assessee in the Government Treasury. In this case sub-section (2) & (3) of Section 199

DY COMM OF INCOME TAX-14(1)(2), MUMBAI vs. M/S RELIANCE INFRASTRUCTURE LTD., MUMBAI

In the result, both the appeals of the Revenue are dismissed

TDS to a person other than the deductee as per section 199(3) of the Act wherein the section 199