DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

DCIT CEN CIR 7(3), MUMBAI vs. GALAXY PREMISES P.LTD, MUMBAI

The appeals of the Revenue are dismissed

Bench: Shri Joginder Singh & Shri G. Manjunatha

271C, [section 271CA,] section 271D, section 271E, [section 271F, [section 271FA,] [section 271FB,] [section 271G,]] [section 271H,] clause (c) or clause (d) of sub-section (1) or sub-section (2) of section 272A, sub-section (1) of section 272AA] or [section 272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section 271H,] 23[section 271 section 271-I,] 24[section 271J,] clause

ANAND RATHI SHARE AND STOCK BROKERS LIMITED,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section 271H,] 23[section 271 section 271-I,] 24[section 271J,] clause

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section 271H,] 23[section 271 section 271-I,] 24[section 271J,] clause

ANAND RATHI SHARE AND STOCK BROKERS LIMITED ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 5(1), MUMBAI

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

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()

271C 12[section 271CA section 271CA,] section 271D, section 271E, 13 13[section 271F, 14[section 271FA section 271FA,] 15[section 271FAA,] 16 16[section 271FAB,] 17[ [section 271FB,] 18[section 271G,]] 19 19[section 271GA,] 20[section 271GB section 271GB,] 21[section 271GC,] 22 22[section 271H,] 23[section 271 section 271-I,] 24[section 271J,] clause

CITIZENCREDIT CO OPERATIVE BANK LIMITED (AMBOLI BRANCH),MUMBAI vs. ITO(TDS) 1(1)(4), MUMBAI

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

TDS.", "result": "Dismissed", "sections": ["Section 194A", "Section 201(1)", "Section 201(1A)", "Section 80P(2)(d)", "Section 271C", "Section 139"], "issues

CITIZENCREDIT CO OPERATIVE BANK LIMITED (BYCULLA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

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

TDS.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section 194A(3)(v)", "Section 194A(3)(viia)(b)", "Section 201(1)", "Section 201(1A)", "Section 271C

AGILITY LOGISTICS P.LTD,MUMBAI vs. DCIT TDS 1(1), MUMBAI

In the result, both Department’s appeal and assessee’s cross objection are dismissed

Bench: Shri G.S. Pannu & Shri Saktijit Dey

271C of the Act for A.Y. 2011–12. As discussed in earlier part of the order, pursuant to a survey conducted under section 133A of the Act to verify TDS

KUNDAN INDUSTRIES LIMITED,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE, THANE

In the result, impugned order is set-aside and appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Ms. Padmavathy Sआअसं. 1729/मुं/2022 (िन.व. 2017-18) आअसं. 1730/मुं/2022 (िन.व. 2018-19) Kundan Industries Ltd. Kundan House, Harisiddhi Estate, Gorai Pada, Vasai (East), Palghar, Maharashtra-401208. Pan: Aaack6811G ...... अपीलाथ" /Appellant बनाम Vs. Jt.Cit , Tds Range, Ground Floor, Qureshi Mansion, Gokhale Road, Naupada, Thane (West)-400602. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Rahul Hakani, Advocate "ितवादी "ारा/Respondent By : Sh. Prakash Kishinchandani, Sr. Dr सुनवाई की ितिथ/ Date Of Hearing : 03/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 09/08/2023 आदेश/ Order Per Vikas Awasthy, Jm These Two Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-11, Pune (Hereinafter Referred To As ‘The Cit(A)’) For The Assessment Years (Ay) 2017-18 & 2018-19, Respectively. Both The Impugned Orders Are Of Even Date I.E. 20.05.2022. Since, The Grounds Raised In 2 आअसं. 1729 & 1730/मुं/2022(िन.व. 2017-18 & 2018-19) Ita Nos. 1729 & 1730/M/2022 (Ay 2017-18 & 2018-19) Both The Appeals & The Facts Germen To The Grounds Of Appeals Are Identical, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order.

TDS that was required to be deducted along with interest to the Government Exchequer. The ld. Counsel contended that the AO has levied penalty under section 271C

KUNDAN INDUSTRIES LIMITED,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE, THANE

In the result, impugned order is set-aside and appeal of the assessee is allowed

Bench: Shri Vikas Awasthy & Ms. Padmavathy Sआअसं. 1729/मुं/2022 (िन.व. 2017-18) आअसं. 1730/मुं/2022 (िन.व. 2018-19) Kundan Industries Ltd. Kundan House, Harisiddhi Estate, Gorai Pada, Vasai (East), Palghar, Maharashtra-401208. Pan: Aaack6811G ...... अपीलाथ" /Appellant बनाम Vs. Jt.Cit , Tds Range, Ground Floor, Qureshi Mansion, Gokhale Road, Naupada, Thane (West)-400602. ..... "ितवादी/Respondent अपीलाथ" "ारा/ Appellant By : Sh. Rahul Hakani, Advocate "ितवादी "ारा/Respondent By : Sh. Prakash Kishinchandani, Sr. Dr सुनवाई की ितिथ/ Date Of Hearing : 03/08/2023 घोषणा की ितिथ/ Date Of Pronouncement : 09/08/2023 आदेश/ Order Per Vikas Awasthy, Jm These Two Appeals By The Assessee Are Directed Against The Orders Of Commissioner Of Income Tax (Appeals)-11, Pune (Hereinafter Referred To As ‘The Cit(A)’) For The Assessment Years (Ay) 2017-18 & 2018-19, Respectively. Both The Impugned Orders Are Of Even Date I.E. 20.05.2022. Since, The Grounds Raised In 2 आअसं. 1729 & 1730/मुं/2022(िन.व. 2017-18 & 2018-19) Ita Nos. 1729 & 1730/M/2022 (Ay 2017-18 & 2018-19) Both The Appeals & The Facts Germen To The Grounds Of Appeals Are Identical, These Appeals Are Taken Up Together For Adjudication & Are Decided By This Common Order.

TDS that was required to be deducted along with interest to the Government Exchequer. The ld. Counsel contended that the AO has levied penalty under section 271C

INCOME TAX OFFICER, TDS-1, MUMABI vs. M/S BLUE STAR REALTORS PVT LTD , MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

271C cannot be sustained in this case as the interest levied under section 201(IA) has been already deleted by the Hon'ble under section 201(IA) has been already deleted by the Hon'ble under section 201(IA) has been already deleted by the Hon'ble ITAT, Pune in th ITAT, Pune in the assessment's own case

INCOME TAX OFFICER, TDS-1 THANE , THANE vs. M/S BLUE STAR REALTORS PVT LIMITED, MUMBAI

In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are In the result, both the appeals filed by the Revenue are dismissed

Bench: Shri Amit Shukla () & Shri Om Prakash Kant () Assessment Year: 2013-14 & Assessment Year: 2014-15 Income Tax Officer, Tds-1, M/S Blue Star Realtors Pvt. Ltd., Gr. Floor, Qureshi Mansion, Ground Floor, Dewan Tower, Gokhale Road, Teen Hat Naka, Vs. Navghar, Vasai Road (W), Thane-400 602. Thane-401202. Pan No. Aaacb 8570 F Appellant Respondent Revenue By : Dr. Mahesh Akhade, Cit-Dr Assessee By : Mr. Abdul Memon, Ar Date Of Hearing : 08/09/2022 Date Of Pronouncement : 13/10/2022

271C cannot be sustained in this case as the interest levied under section 201(IA) has been already deleted by the Hon'ble under section 201(IA) has been already deleted by the Hon'ble under section 201(IA) has been already deleted by the Hon'ble ITAT, Pune in th ITAT, Pune in the assessment's own case

CITIZENCREDIT CO OPERATIVE BANK LIMITED ,(CHEMBUR BRANCH),MUMBAI vs. ITO (TDS)1(1)(4), MUMBAI

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

TDS on interest payments exceeding Rs.10,000/-.", "result": "Dismissed", "sections": ["Section 194A", "Section 201", "Section 250", "Section 80P(2)(d)", "Section 139", "Section 271C

CITIZEN CREDIT CO-OPERATIVE BANK LTD (KALINA BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

TDS.", "result": "Dismissed", "sections": ["Section 250 of the Income-tax Act, 1961", "Section 194A of the Income-tax Act, 1961", "Section 201(1) of the Income-tax Act, 1961", "Section 201(1A) of the Income-tax Act, 1961", "Section 80P(2)(d) of the Income-tax Act, 1961", "Section 139 of the Income-tax Act, 1961", "Section 271C

CITIZEN CREDIT CO-OPERATIVE BANK LTD (MULUND BRANCH),MUMBAI vs. ITO (TDS)-1(1)(4), MUMBAI

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

TDS on interest payments exceeding Rs. 10,000/-.", "result": "Dismissed", "sections": [ "Section 194A(1)", "Section 194A(3)(i)(b)", "Section 194A(3)(v)", "Section 194A(3)(viia)(b)", "Section 201(1)", "Section 201(1A)", "Section 271C