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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

Appeal of the assessee is partly allowed for statistical purposes

288) and Interest of Rs.3,73,066/- (3,60,922 + 12,144) u/s 201(1)/201(1A) of the I.T. Act, 1961, aggregating to Rs.8,11,969/- deserves to be deleted in toto.\nYour Appellant craves leave, to add, alter, modify or delete all or any of the grounds of the appeal.\"\nITA No.6038/M/2025 (AY 2016-17):\nThe facts

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

INFINITY RETAIL LTD.,MUMBAI vs. CIT(TDS)-1, MUMBAI

In the result, the appeal is allowed

Bench: Shri Om Prakash Kant & Shri Pavan Kumar Gadaleinfinity Retail Limited, Cit (Tds) – 1 Unit No. 701 & 702, 7Th Room No. 900, 9Th Floor, बनाम/ Floor, Kaledonia, Sahar K.G. Mittal Building, Road, Andheri (East), Vs. Netaji Subhash Road, Mumbai – 400069. Charni Road, Mumbai-400002. "थायी लेखा सं./जीआइआर सं./Pan/Gir No. : Aaccv1726H .. (""थ" / Respondent) (अपीलाथ" /Appellant)

288 ITR 481. Further, the Id. Special Bench of Appellate Tribunal, Mumbai in Mahindra & Mahindra vs. DC/T reported in 30 SOT 374, has taken a similar view. 2.4 The matter was remanded to the Assessing Officer, DCIT(TDS)-1(2), Mumbai, vide this office letter dated 24.06.2019 for verification of the dates of filing of the TDS statements

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

ITO (TDS) (OSD) 1(2), MUMBAI vs. ENTERTAINMENT NETWORK (I) LTD, MUMBAI

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

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12 & Assessment Year: 2012-13 Ito (Tds)(Osd) Entertainment Network (I) Ltd. 1(2) Trade Garden, Gr. Floor, Kamala बनाम/ R.No.811 K.G. Mill Compound, Senapati Bapat Vs. Mittal Hospital Marg, Lower Parel,(W) Bldg. Charni Rd Mumbai-400013 Mumbai-400002 (Revenue) (Respondent ) P.A. No.Aaace7796G Revenue By Shri Vishwas Mundhe (Dr) Respondent By Shri Mayur Kisnadwala (Ar) सुनवाई क" तार"ख/Date Of Hearing: 15/12/2016 आदेश क" तार"ख /Date Of Order: 11/01/2017

288 and ACIT v. T.V. Today Network Ltd. (ITA No.3943/Del/2006 15th July 2011). Reliance was also placed on the CBDT Circular No.5/2016 dated 29.02.2016 regarding applicability of TDS provisions on payments made by television channels to medial agencies. It was also submitted that in subsequent years TDS returns were processed by the AO wherein no such issue has been raised

ITO (TDS) (OSD) 1(2), MUMBAI vs. ENTERTAINMENT NETWORK (INDIA) LTD, MUMBAI

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

Bench: Shri Mahavir Singh & Shri Ashwani Tanejaassessment Year: 2011-12 & Assessment Year: 2012-13 Ito (Tds)(Osd) Entertainment Network (I) Ltd. 1(2) Trade Garden, Gr. Floor, Kamala बनाम/ R.No.811 K.G. Mill Compound, Senapati Bapat Vs. Mittal Hospital Marg, Lower Parel,(W) Bldg. Charni Rd Mumbai-400013 Mumbai-400002 (Revenue) (Respondent ) P.A. No.Aaace7796G Revenue By Shri Vishwas Mundhe (Dr) Respondent By Shri Mayur Kisnadwala (Ar) सुनवाई क" तार"ख/Date Of Hearing: 15/12/2016 आदेश क" तार"ख /Date Of Order: 11/01/2017

288 and ACIT v. T.V. Today Network Ltd. (ITA No.3943/Del/2006 15th July 2011). Reliance was also placed on the CBDT Circular No.5/2016 dated 29.02.2016 regarding applicability of TDS provisions on payments made by television channels to medial agencies. It was also submitted that in subsequent years TDS returns were processed by the AO wherein no such issue has been raised

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore

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

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

section 250 of the Income-tax Act, 1961 (in short, ‘Act') by the Addl./JCIT\n(A) – 10, Delhi, Office of the Commissioner of Income-tax (Appeals), dated\n05.09.2025 [in short, ‘CIT(A)'] for the assessment years (AYs) 2016-17, 2017-18,\n2018-19 and 2019-20. Since the issues in these appeal are similar except variance\nin amounts, therefore