STRONGBUILT CONSTRUCTIONS PVT LTD,MUMBAI vs. OSD TDS CIR ITO TDS WD 2(2)(4), MUMBAI

In the result, the both the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

TDS return under Section 234E of the Income- -tax Act, 1961 (hereinafter referred to as "the tax Act, 1961 (hereinafter referred to as "the Act"). The Ld. CIT(A), upon perusal of the relevant records, noted a he Ld. CIT(A), upon perusal of the relevant records, noted a he Ld. CIT(A), upon perusal of the relevant records, noted

STRONGBUILD CONSTRUCTIONS PVT LTD,MUMBAI vs. OSD TDS CIR ITO TDS WD 2(2)(4), MUMBAI

In the result, the both the appeals of the assessee are allowed

Bench: Shri Om Prakash Kant () & Ms. Kavitha Rajagopal ()

TDS return under Section 234E of the Income- -tax Act, 1961 (hereinafter referred to as "the tax Act, 1961 (hereinafter referred to as "the Act"). The Ld. CIT(A), upon perusal of the relevant records, noted a he Ld. CIT(A), upon perusal of the relevant records, noted a he Ld. CIT(A), upon perusal of the relevant records, noted

PERCIVAL JOSEPH PEREIRA ,MUMBAI vs. INCOME TAX OFFICER (IT)-3(3)(1), MUMBAI

In the result, both the appeals by the assessee are allowed

Bench: Amit Shukla & Shri Girish Agrawal

TDS amounting to Rs.8,25,78,755/-. In the said return, assessee did not offer the additional compensation received by him in view of proviso to section 45(5)(b). However, he intimated the details of the said transaction to the concerned Assessing Officer by way of a submission dated 09.08.2016. This letter formed the basis for initiating re-assessment

PERCIVAL JOSEPH PEREIRA ,MUMBAI vs. INCOME TAX OFFICER (IT) -3(3)(1), MUMBAI

In the result, both the appeals by the assessee are allowed

Bench: Amit Shukla & Shri Girish Agrawal

TDS amounting to Rs.8,25,78,755/-. In the said return, assessee did not offer the additional compensation received by him in view of proviso to section 45(5)(b). However, he intimated the details of the said transaction to the concerned Assessing Officer by way of a submission dated 09.08.2016. This letter formed the basis for initiating re-assessment

M/S. BRANDMARK SOLUTION PVT LTD,MUMBAI vs. TDS CPC/AO NFAC, DELHI

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further time for same. The learned CIT(A) further noted that

M/S. BRANDMARK SOLUTION PVT LTD,MUMBAI vs. TDS, CPC/AO NAFC, DELHI

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further time for same. The learned CIT(A) further noted that

BLUE SPOT EQUIPMENT COMPANY PVT. LTD.,MUMBAI vs. TDS CPC., GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

BLUE SPOT EQUIPMENT COMPANY PVT. LTD MUMBAI,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

BLUE SPOT EQUPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

M/S. BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

BLUE SPOT EQUIPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

BLUE SPOT EQUPMENT COMPANY PVT. LTD,MUMBAI vs. TDS CPC, MUMBAI

Bench: Shri Baskaran Br & Shri Kuldip Singh

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, ITA Nos.163/M/2022 & ors. 6 M/s. Blue Spot Equipment Company Pvt. Ltd. as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further

M/S. GCL EQUIPMENT AND MACHINES PVT. LTD,MUMBAI vs. TDS CPC, UTTAR PRADESH

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further time for same. The learned CIT(A) further noted that

M/S. GCL EQUIPMENT AND MACHINES PVT. LTD,MUMBAI vs. TDS CPC, GHAZIABAD

Appeals are allowed

Bench: Shri Prashant Maharishi, Am & Shri Kavitha Rajagopal, Jm

TDS CPC as an order under section 200A and has filed appeals enclosing same. Treating such appeals as defective, deficiency letters were issued to the assessee for rectification of such defects. However, as noted by the learned CIT(A), the assessee neither rectified the defects nor sought any further time for same. The learned CIT(A) further noted that