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

200A is not a source of substantive power. Substantive power to levy fee can be traced to section 234E of the Act. Further the fee under section 234E of the Act is not in lieu of the penalty of section 271H of the Act. Both are independent levies. Section 271H only provides that such penalty would not be levy

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

200A is not a source of substantive power. Substantive power to levy fee can be traced to section 234E of the Act. Further the fee under section 234E of the Act is not in lieu of the penalty of section 271H of the Act. Both are independent levies. Section 271H only provides that such penalty would not be levy

LUXORA INFRASTRUCTURE P. LTD.,MUMBAI vs. DCIT CENTRAL CIRCLE-2(1), MUMBAI

In the result, the appeal of the assessee is allowed

Bench: Shri Shamim Yahya

capital contribution of assessee. In any case there is nothing adverse in the said information which requires consideration (Refer page 4 of assessment order). CIT(A) has not recorded single finding on the basis of such report which requires adverse consideration. Thus entire premise of initiating proceedings u/s 154 are based on no adverse evidence. No mistake apparent of record

PRAVIN PRAKASH MAGAR,MAHARASHTRA vs. COMMISSIONER OF INCOME TAX APPEALS- WARD 4, PANVEL, PANVEL, MAHARASHTRA

In the result, appeal of the assessee is allowed for the statistical purposes

Bench: Shri Om Prakash Kant () & Shri Anikesh Banerjee () Assessment Year: 2024-2025 Pravin Prakash Magar Cit(Appeals) Ward 4, Panvel B 106 Pratiksha Chs Plot No. 55, Panvel, Maharashtra 410206 Vs. Sec 15, Koper Khairne, Kopar Khairne S.O., Mumbai 400709 Pan No. Bpapm1266A Appellant Respondent : Shri.Pravin Magar (Assessee In Person) Assessee By Revenue By : Shri Virabhadra Mahajan, Sr. Dr (Virtually Appear) Date Of Hearing : 16/10/2025 Date Of : 03/11/2025 Pronouncement Order Per Om Prakash Kant, Am This Appeal By The Assessee Is Directed Against Order Dated 16.06.2025 Passed By The Ld. Commissioner Of Income-Tax Appeals/ National Faceless Appeal Centre (Nfac), Delhi [In Short ‘The Ld. Cit(A)’] For Ay 2024-25 In Relation To Order U/S. 201 Of The Income Tax Act, 1961 [In Short The ‘Act’] Passed By The Ao For Short Deduction Of Tax At Source On Payment Made For Purchase Of Property From Non-Resident Indian. The Relevant Grounds Raised By The Assessee Are Reproduced As Under:

capital gains to tax, , thereby fulfilling the conditions of the first proviso to section 201(1); as such, the “appellant” could not be treated as an assessee-in default. 4. BECAUSE the “CIT(A)” has erred in upholding the levy of interest u/s 201(1A) without properly considering the “appellant’s” bonafide belief and compliance history, and without appreciating that