ITO 22(1)-2, NAVI MUMBAI vs. J V CHEM (INDIA), MUMBAI

In the result , both the appeals filed by the assessee and revenue are partly allowed, as indicated above

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3786/Mum/2011 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ J.V. Chem (India), Ito 22(1)(2), 4T H Floor, Tower 6, B-1, Neelkanth Chhaya, Vashi Rly. Station R.B. Mehta Marg, V. Building, Ghatkopar East, Vashi, Mumbai- 400077 Navi Mumbai स्थायी ऱेखा सं./ Pan :Aabfj4268L आयकर अपीऱ सं./I.T.A. No.3763/Mum/2011 (नििाारण वर्ा / Assessment Year: 2007-08) Ito 22(1)(2), बिाम/ J.V. Chem (India), 4T H Floor, Tower 6, B-1, Neelkanth Chhaya, Vashi Rly. Station Building, R.B. Mehta Marg, V. Vashi, Ghatkopar East, Navi Mumbai Mumbai-400077 स्थायी ऱेखा सं./ Pan : Aabfj4268L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

133A, 15 person came at the office premises (a tiny space of l80sq feet) for making the survey, consisting of ITO’s/ADC1T and staff of 1TO. The search commenced in afternoon and was completed in early morning to next day. During the survey operation all record of assessee was mixed in a very small place and there was a total

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

Bench: Shri Narender Kumar Choudhry & Shri Prabhash Shankar

TDS u/s 194C of the Act, but not u/s 194H of the Act, as determined by the authorities below. 13. Though the AO had relied on the statement of one of the CFAs namely M/s. Hoosaini & Co. recorded during survey u/s 133A

SWASTIK REALTORS,MUMBAI vs. ASST CIT 15(3), MUMBAI

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.800/Mum/2012 & 6314/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08 & 2008-09) Swastik Realtors The Assistant बनाम/ 312, Swastik Disha Commissioner Of Income V. Corporate Park , Kohinoor Tax – 15(3), Textile Printing Compound Matru Mandir I T Office Opp. Shreyas Cinema, Lbs Nana Chowk Marg, Ghatkopar(W) Grant Road Mumbai-400 086 Mumbai. "थायी लेखा सं./Pan : Abafs2576A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

survey carried out u/s 133A of the Act on Moxdiam , certain books of accounts and loose sheets were impounded on 09-07-2008 . It was submitted by said Mr. Nitesh Jain that statement of Mr. Basant D. Jain was recorded u/s 131 of the Act dated 09- 07-2008 which was duly acknowledged and endorsed by Mr Nitesh Jain whereby

SWASTIK REALTORS,MUMBAI vs. A.C.I.T.15(3), MUMBAI

Bench: Shri C.N. Prasad & Shri Ramit Kocharआयकर अपील सं./I.T.A. No.800/Mum/2012 & 6314/Mum/2012 ("नधा"रण वष" / Assessment Year : 2007-08 & 2008-09) Swastik Realtors The Assistant बनाम/ 312, Swastik Disha Commissioner Of Income V. Corporate Park , Kohinoor Tax – 15(3), Textile Printing Compound Matru Mandir I T Office Opp. Shreyas Cinema, Lbs Nana Chowk Marg, Ghatkopar(W) Grant Road Mumbai-400 086 Mumbai. "थायी लेखा सं./Pan : Abafs2576A (अपीलाथ" /Appellant) .. (""यथ" / Respondent)

survey carried out u/s 133A of the Act on Moxdiam , certain books of accounts and loose sheets were impounded on 09-07-2008 . It was submitted by said Mr. Nitesh Jain that statement of Mr. Basant D. Jain was recorded u/s 131 of the Act dated 09- 07-2008 which was duly acknowledged and endorsed by Mr Nitesh Jain whereby

M/S K R CONSTRUCTION ,MUMBAI vs. PR CIT CENTRAL-3, MUMBAI

In the result, appeal filed by the assessee is allowed

Bench: Shri Saktijit Dey & Shri G. Manjunathak.R.Construction Vs. Principal Commissioner Of Basement, Hinal Residency Income Tax-Central-3 19Th Floor Datta Mandir Road Dahanukar Wadi Air India Building Kandivali(W) Nariman Point Mumbai-400 067 Mumbai-400 021

survey conducted u/s 133A of the Act, and also in the aspect of bogus labor contract. During the course of reassessment proceedings, the assessee has explained the difference between turnover reported in two set of financial statements and also, explained the issue of bogus labour contract expenses with reference specific questionnaire issued by the Ld. AO along with notice u/s

RED CHILLIES ENTERTAINMENT P. LTD,MUMBAI vs. DCIT (TDS) 3(2), MUMBAI

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

survey u/s 133A of the Income-tax Act, 1961 was conducted on 23-11-2006 on the assessee’s business premises. It was inter-alia noted by the AO that during the F.Y. 2004-05, the assessee company had paid remuneration to various persons in pursuance to the service contract agreement entered with these persons and the compensation paid

RED CHILLIES ENTERTAIMENT P.LTD,MUMBAI vs. DCIT (TDS) 3(2), MUMBAI

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

survey u/s 133A of the Income-tax Act, 1961 was conducted on 23-11-2006 on the assessee’s business premises. It was inter-alia noted by the AO that during the F.Y. 2004-05, the assessee company had paid remuneration to various persons in pursuance to the service contract agreement entered with these persons and the compensation paid

RED CHILLIES ENTERTAINMENT P. LTD,MUMBAI vs. ACIT (TDS) 3(2), MUMBAI

In the result, all the appeals are partly allowed in terms of our directions contained in the orders passed in the aforesaid appeals

Bench: Shri D.T. Garasia () & Shri Ashwani Taneja ()

survey u/s 133A of the Income-tax Act, 1961 was conducted on 23-11-2006 on the assessee’s business premises. It was inter-alia noted by the AO that during the F.Y. 2004-05, the assessee company had paid remuneration to various persons in pursuance to the service contract agreement entered with these persons and the compensation paid

DCIT (TDS) - 1(3), MUMBAI vs. JET LITE (INDIA) LTD., MUMBAI

In the result, appeal of the Revenue in ITA No

Bench: Shri Saktijit Dey & Shri Ramit Kocharआमकय अऩीर सं./I.T.A. No. 2355/Mum/2016 (नििाारण वषा / Assessment Year : 2012-13) बिाम/ Dy. Commissioner Of Income M/S Jet Lite (India) Ltd., Tax (Tds) 1(3), Siroya Centre, V. Room No. 604, 6 Th Floor, Sahar Airport Road, Smt. K.G. Mittal Ayurvedic Andheri (E), Hospital Bldg., Mumbai – 400 099. Charni Road (W), Mumbai – 400 002. स्थामी रेखा सं./ Pan Aadcs4480L (अऩीराथी /Appellant) (प्रत्मथी / Respondent) ..

133A of the Act was conducted by Revenue on 21st January, 2011 against the assessee. Based upon the survey, order u/s. 201(1)/201(1) of the Act was passed against the assessee for assessment years 2008-09, 2009-10, 2010-11 & 2011-12 for failure to deduct tax at source on passenger service fee (in short

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

133A of the Act was conducted on 20.11.2009 at its office premises and a statement of Shri Sunil Agrawal, Chief Financial Officer (CFO) was recorded u/s 131 of the Act . During the course of survey proceedings and subsequent proceedings u/s 201(1) of the Act, AO noticed that the payments in respect of outsourcing expenses and data storage charges have

DCIT (TDS) 3(2), MUMBAI vs. RELIANCE LIFE INSURANCE CO. LTD, MUMBAI

The appeal of the revenue is dismissed

Bench: Shri Saktijit Dey & Shri Rajesh Kumar

133A of the Act was conducted on 20.11.2009 at its office premises and a statement of Shri Sunil Agrawal, Chief Financial Officer (CFO) was recorded u/s 131 of the Act . During the course of survey proceedings and subsequent proceedings u/s 201(1) of the Act, AO noticed that the payments in respect of outsourcing expenses and data storage charges have