BAKHTAWAR CONSTRUCTION CO. P.LTD,MUMBAI vs. ADDL CIT (TDS) RG 1, MUMBAI

In the result, all the appeals of assessee are allowed as indicated above

Bench: Shri Joginder Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.6943/Mum/2014 (नििाारण वर्ा / Assessment Year: 2010-11) बिाम/ Bakhtawar Construction Co. Addl. Cit (Tds) Rg 1 P. Ltd, Meher House, 10T H Floor, K.G. Mittal 1St Floor, Casasji Patel Street Ayurvedic Hosptial Bldg, V. Fort, Bombay 400001 Charni Road(W) Mumbai 400002 स्थायी ऱेखा सं./ Pan : Aaacb4942P (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

section 272A(2) of the Act, since penalty has been levied for default in furnishing e-TDS returns under section

LATE SHRI JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section 272A

LATE JAYESH THAR,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section 272A

LATE JAYESH THAR ,MUMBAI vs. INCOME TAX OFFICER TDS, WARD KALYAN, KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section 272A

LATE SHRI JAYEESH THAR ,MUMBAI vs. INCOME TAX OFFICER, TDS WARD KALYAN , KALYAN

In the result, the appeal stands allowed to the extent indicated in the order

2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section 272A

NATIONAL LAMINATE CORPORATION,MUMBAI vs. CPC (TDS), MUMBAI

In the result, all the appeals of assessee are allowed

Bench: Hon’Ble Shri Mahavir Singh, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section 272A

LAWMEN CONCEPTS PVT. LTD.,MUMBAI vs. DCIT-CPC-TDS , MUMBAI

In the result, the appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri Vikas Awasthy, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am

2)(k) of the Act which provided for the penalty of Rs.100/- per day for each day of default in filing TDS statements. But, when Section 234E was inserted with effect from 1.7.2012 simultaneously, a second proviso was added under Section 272A

ADDL CIT R G 7(1), MUMBAI vs. NOVARTIS INDIA LTD ( FORMERLY KNOWN AS HINDUSTAN CIBA GIEGY LTD. ), MUMBAI

Bench: Shri Amit Shukla, Hon'Ble & Shri S. Rifaur Rahman, Hon'Blem/S. Novartis India Limited V. Asst. Commissioner Of Income –Tax - 7(2)(2) {Earlier Addl. Commissioner Of Income –Tax – 7(1)} 6Th& 7Th Floor 1St Floor, Aayakar Bhavan Inspire Bkc M.K. Road, Mumbai - 400020 “G” Block, Bkc Main Road Bandra Kurla Complex, Bandra (E) Mumbai – 400051 Pan: Aaach2914F (Appellant) (Respondent) Addl. Commissioner Of Income –Tax – 7(1) V. M/S. Novartis India Limited Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent) Co No.190/Mum/2011 [Arising Out Of Ita No.6772/Mum/2010 (A.Y. 2002-03)] M/S. Novartis India Limited V. Addl. Commissioner Of Income –Tax – 7(1)} Room No. 622, Aayakar Bhavan {Earlier Known As Hindustan Ciba Giegy Ltd.,} Sandoz House, Dr. A.B. Road M.K. Road, Mumbai - 400020 Worli, Mumbai – 400018 Pan: Aaach2914F (Appellant) (Respondent)

TDS, the Dy. CIT had passed an order under section 154 of the Act (see pages 3-5 of Factual paper book-1). 4 25.08.2003 The Dy. CIT issued a notice under section 143(2) of the Act, selecting the Assessee’s ROI for scrutiny (see page 6 of Factual paper book-1). 5 17.10.2003 The Addl. CIT (Transfer Pricing

ASPANDIAR R. IRANI & GUSTAD R. IRANI,THANE vs. CIT (A)-1, THANE

In the result, both the appeal of the assessee is partly allowed

Bench: Shri G.S. Pannu & Shri Pawan Singh

272A(2) is not applicable as the same relates to return/ statement under section 133, 206 and 206C. The section 206 was in force only up to 31.3.2005 and therefore is not applicable in case of the assessee. The section 206 related to collection of tax and not TDS

DR KHAN INDUSTRIAL CONSULTANTS P.LTD,THANE vs. ADDL CIT TDS RG, THANE

In the result, appeal of the assessee in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

section 272A(2)(k) of the Act r.w.s. 273B of 1961 Act, after examination of the evidences filed by the assessee in its defense explaining reasonable cause in filing quarterly TDS

DR KHAN INDUSTRIAL CONSULTANTS P.LTD,THANE vs. ADDL CIT TDS RG, THANE

In the result, appeal of the assessee in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

section 272A(2)(k) of the Act r.w.s. 273B of 1961 Act, after examination of the evidences filed by the assessee in its defense explaining reasonable cause in filing quarterly TDS

DR KHAN INDUSTRIAL CONSULTANTS P.LTD,THANE vs. ADDL CIT TDS RG, THANE

In the result, appeal of the assessee in ITA No

Bench: Shri Mahavir Singh & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.4659/Mum/2016 ("नधा"रण वष" / Assessment Year : 2009-10)

section 272A(2)(k) of the Act r.w.s. 273B of 1961 Act, after examination of the evidences filed by the assessee in its defense explaining reasonable cause in filing quarterly TDS

TURBO TRAVELS INDIA P.LTD,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

In the result, the appeal filed by the assessee in ITA No

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No. 4961/Mum/2014 ("नधा"रण वष" / Assessment Year : 2009-10) M/S Turbo Travels India Pvt. The Additional बनाम/ Ltd., Commissioner Of Income V. 105, Doctor House, Tax – (Tds), Pedder Road, Range 3, Mumbai -400026. 10 Th Floor, Smt. K.G. Mittal Ayurvedic Hospital Bldg., Charni Road, Mumbai – 400002. "थायी लेखा सं./Pan : Aaact 4767 G .. (अपीलाथ" /Appellant) (""यथ" / Respondent)

TDS returns on time without any delay with the prescribed income-tax authority. The ld. CIT(A) considered the submissions of the assessee and observed that in assessee’s case clause (k) of sub-section 2 of Section 272A

BHAVESH GHANSHYAM ADVANI,MUMBAI vs. CIT(INTL TAX)-1,, MUMBAI

In the result, appeals filed by the assessee are dismissed

Bench: Shri Aby T Varkey & Shri Gagan Goyal

TDS Certificate, but obtaining of such certificates and possession of the same by the applicant was neither required as per procedure nor as per law to file the return of income within time. It is further seen from the facts of the case that a letter bearing No. NMS2/ASHPA4344A/6311816 dated 18.12.2014 was issued to the applicant by the Compliance Management

VARAD FASHIIONS P. LTD,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

In the result, the assessee’s appeals for assessment years 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

section 272A(2)(k) of the Act should not be levied in its case for assessment years 2009-10 and 2010-11 for non filing of quarterly TDS

VARAD FASHIIONS P. LTD,MUMBAI vs. ADDL CIT (TDS) RG 3, MUMBAI

In the result, the assessee’s appeals for assessment years 2009-10

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

section 272A(2)(k) of the Act should not be levied in its case for assessment years 2009-10 and 2010-11 for non filing of quarterly TDS

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 ()

272A, sub-section (1) of section (1) of section 272AA] or 25[section 272B section 272B or] 26[sub-section (1) section (1) 27[or sub-section (1A)] of section (1A)] of section 272BB or] 28 28[sub-section (1) of section 272BBB or] clause or] clause (b) of sub-section (1) or clause (b) or 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 ()

272A, sub-section (1) of section (1) of section 272AA] or 25[section 272B section 272B or] 26[sub-section (1) section (1) 27[or sub-section (1A)] of section (1A)] of section 272BB or] 28 28[sub-section (1) of section 272BBB or] clause or] clause (b) of sub-section (1) or clause (b) or 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 ()

272A, sub-section (1) of section (1) of section 272AA] or 25[section 272B section 272B or] 26[sub-section (1) section (1) 27[or sub-section (1A)] of section (1A)] of section 272BB or] 28 28[sub-section (1) of section 272BBB or] clause or] clause (b) of sub-section (1) or clause (b) or clause