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 ()

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 (c) of sub section (1) or clause (b) or clause (c) of sub- section (1) 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 ()

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 (c) of sub section (1) or clause (b) or clause (c) of sub- section (1) or clause

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

272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section (1A)] of section 272BB or] [sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee

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

272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section (1A)] of section 272BB or] [sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee

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

272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section (1A)] of section 272BB or] [sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee

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

272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section (1A)] of section 272BB or] [sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee

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

272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section (1A)] of section 272BB or] [sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee

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

272B or] [sub- ITA Nos.7124 to 7129/Mum/2016 33 M/s Galaxy Premises Pvt. Ltd. section (1) [or sub-section (1A)] of section 272BB or] [sub-section (1) of section 272BBB or] clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

272B or subsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred

MAHARASHTRA STATE PHARMACY COUNCIL ,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

272B or subsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

272B or subsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

272B or subsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred

MAHARASHTRA STATE PHARMACY COUNCIL,MUMBAI vs. CIT (A)-NATIONAL FACELESS, DELHI

In the result, all the appeals filed by the assessee are allowed

Bench: Shri S. Rifaur Rahman, Hon'Ble & Shri Amarjit Singh, Hon'Ble

272B or subsection (1) or sub-section (1A) of section 272BB or sub-section (1) of section 272BBB or clause (b) of sub-section (1) or clause (b) or clause (c) of sub-section (2) of section 273, no penalty shall be imposable on the person or the assessee, as the case may be, for any failure referred

ROHIT LALIT SANGHAVI,MUMBAI vs. ASST CIT RG (3), MUMBAI

In the result, the appeal filed by the assessee for the assessment year

Bench: Shri B.R.Baskaran (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11

TDS had been deducted and paid in time. The Ld. AR relying on the law laid down by the Hon’ble Supreme Court in the case of Hindustan Steel Ltd. vs. State of Orissa (1972) 83 ITR 0026 submitted that the impugned order is not in accordance with the law laid down by the 3 Assessment Year

STAR ASIA REGION FZ LLC,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

TDS amounting to - - Rs.1,82,84,887 9 Non grant of credit of advance tax amounting to - - 3 ITA 1813 & 1814/Mum/2014 Star Television Entertainment Ltd & Star Asian Region FZ LLP Rs.40,66,863 and short grant of credit of SA Tax amounting to Rs.5,99,465 10 Initiation of penalty proceedings under section Gr.No.18-20 Gr.No

STAR TELEVISION ENTERTAINMENT LTD,MUMBAI vs. DDIT (IT) 2(1), MUMBAI

Bench: Shri Amit Shukla () & Ms. Padmavathy S. ()

TDS amounting to - - Rs.1,82,84,887 9 Non grant of credit of advance tax amounting to - - 3 ITA 1813 & 1814/Mum/2014 Star Television Entertainment Ltd & Star Asian Region FZ LLP Rs.40,66,863 and short grant of credit of SA Tax amounting to Rs.5,99,465 10 Initiation of penalty proceedings under section Gr.No.18-20 Gr.No

HIGH VOIT ELECTICALS P LTD ,MUMBAI vs. INCOME TAX OFFICER WARD -1 , PALGHAR

In the result, the appeal

Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan () Assessment Year: 2013-14 High Volt Electricals P. Ltd., Ito Ward 1, J,46, Midc Tarapur, Boisar, S.O. Mqp8+5Q3, Amba Wadi, Salwad, Boisar-401 506. Vs. Palghar-401 404. Pan No. Aabfh 1723 L Appellant Respondent

272B of the Act and the penal proceedings are being initiated and will be penal proceedings are being initiated and will be uploaded on ITBA uploaded on ITBA Portal. 5.6 I have gone through the materialistic facts of the case and 5.6 I have gone through the materialistic facts of the case and 5.6 I have gone through the materialistic