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

272A. (1)****** (2) If any person fails— (a) to comply with a notice issued under sub-section (6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub- section (3) of section 176; or (c) to furnish in due time any of the returns, statements or section 206C or section

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

272A. (1)****** (2) If any person fails— (a) to comply with a notice issued under sub-section (6) of section 94; or (b) to give the notice of discontinuance of his business or profession as required by sub- section (3) of section 176; or (c) to furnish in due time any of the returns, statements or section 206C or section

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

g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct and pay tax as required by sub-section (2) of section 226; (i) to furnish a statement as required by sub-section (2C) of section 192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred

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

g) to furnish a certificate as required by section 203 or section 206C; or (h) to deduct and pay tax as required by sub-section (2) of section 226; (i) to furnish a statement as required by sub-section (2C) of section 192; (j) to deliver or cause to be delivered in due time a copy of the declaration referred

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

SHRI VINAY D. NARKAR,MUMBAI vs. ADDL. CIT TDS, THANE

In the result, the appeal of the assessee in ITA

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.2181/Mum/2018 (नििाारण वर्ा / Assessment Year: 2012-13) Shri. Vinay D. Narkar, बिाम/ Addl. Cit(Tds), 1/3, James House, Ground Floor, B-Wing, Dsouza Wadi, Qureshi Mansion, V. Waglre Estate, Gokhale Road, Naupada, Shivaji Nagar Road No. 3, Thane-West, Thane-400604 Thane-400602 स्थायी ऱेखा सं./ Pan: Aespn7371K (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Assessee By: None Shri. Rajiv Gubgaotra (Dr) Revenue By:

Section 272A(2)(k)/274 r.w.s. 200(3) of the 1961 Act for levying penalty u/s. 272A(A)(k) of the 1961 Act, vide notices dated 02.08.2013 issued to the assessee for delay in submitting quarterly TDS statements in Form no. 26Q for Q1 and Q2 of Financial Year 2011-12, but the assessee 3 | P a g

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)

G .. (अपीलाथ" /Appellant) (""यथ" / Respondent) Assessee by Mrs. Devmaya Kalvani Revenue by : Shri Saurabh Deshpande (D.R.) सुनवाई क" तार"ख /Date of Hearing : 22-08-2016 घोषणा क" तार"ख /Date of Pronouncement : 26-10-2016 आदेश / O R D E R PER RAMIT KOCHAR, Accountant Member This appeal, filed by the assessee, being ITA No. 4961/Mum/2014, is directed against

MAGNUM INFRAPROJECTS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

Bench: Shri G.S.Pannu & Shri Amarjit Singhto M/S. Magnum Infraprojects Pvt. Ltd. 1201-A, Shatrunjaya Darshan Co-Op. Housing Society Ltd., Sheth Motisha Cross Lane, Byculla (E), Mumbai- 400027 Pan:Aaccm4472D ...... Appellant Vs. The Acit, Central Cir.45, Mumbai .... Respondent

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchase Corresp Name, Sale of the and date the Amount onding Address bill/ comp of material sell and PAN Invoice

MAGNUM INFRAPROJECTS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

Bench: Shri G.S.Pannu & Shri Amarjit Singhto M/S. Magnum Infraprojects Pvt. Ltd. 1201-A, Shatrunjaya Darshan Co-Op. Housing Society Ltd., Sheth Motisha Cross Lane, Byculla (E), Mumbai- 400027 Pan:Aaccm4472D ...... Appellant Vs. The Acit, Central Cir.45, Mumbai .... Respondent

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchase Corresp Name, Sale of the and date the Amount onding Address bill/ comp of material sell and PAN Invoice

MAGNUM INFRAPROJECTS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

Bench: Shri G.S.Pannu & Shri Amarjit Singhto M/S. Magnum Infraprojects Pvt. Ltd. 1201-A, Shatrunjaya Darshan Co-Op. Housing Society Ltd., Sheth Motisha Cross Lane, Byculla (E), Mumbai- 400027 Pan:Aaccm4472D ...... Appellant Vs. The Acit, Central Cir.45, Mumbai .... Respondent

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchase Corresp Name, Sale of the and date the Amount onding Address bill/ comp of material sell and PAN Invoice

MAGNUM INFRAPROJECTS P.LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the penalty levied of Rs

Bench: Shri G.S.Pannu & Shri Amarjit Singhto M/S. Magnum Infraprojects Pvt. Ltd. 1201-A, Shatrunjaya Darshan Co-Op. Housing Society Ltd., Sheth Motisha Cross Lane, Byculla (E), Mumbai- 400027 Pan:Aaccm4472D ...... Appellant Vs. The Acit, Central Cir.45, Mumbai .... Respondent

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchase Corresp Name, Sale of the and date the Amount onding Address bill/ comp of material sell and PAN Invoice

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchas Corresp Name, Sale of the and date the e onding Address bill/ comp of material Amount sell and PAN Invoice

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchas Corresp Name, Sale of the and date the e onding Address bill/ comp of material Amount sell and PAN Invoice

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchas Corresp Name, Sale of the and date the e onding Address bill/ comp of material Amount sell and PAN Invoice

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchas Corresp Name, Sale of the and date the e onding Address bill/ comp of material Amount sell and PAN Invoice

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchas Corresp Name, Sale of the and date the e onding Address bill/ comp of material Amount sell and PAN Invoice

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchas Corresp Name, Sale of the and date the e onding Address bill/ comp of material Amount sell and PAN Invoice

UNITY INFRAPORJECTS LTD,MUMBAI vs. ASST CIT CEN CIR 45, MUMBAI

In the result, the assessee’s appeals for assessment years 2006-07 to 2012-13 are allowed

Bench: Shri Jason P. Boaz & Shri Sandeep Gosain

g) Dhani Products Pvt. Ltd. Please submit the information for these parties in the following format in different sheet for each concern for the period A.Y. 2006-07 to A.Y. 2012-13: A.Y. Name Bill No. Quantity Name of Purchas Corresp Name, Sale of the and date the e onding Address bill/ comp of material Amount sell and PAN Invoice