MRS.TARULATA SHAH,MUMBAI vs. JOINT COMMISSIONER OF INCOME TAX (TDS) RANGE-2(2), MUMBAI

In the result, the appeals are partly allowed

Bench: Shri Pawan Singh () & Shri N.K. Pradhan () Assessment Year: 2008-09 & Assessment Year: 2009-10 Mrs. Sonal Shah Joint Commissioner Of 17/18, Swastik Bldg. 4Th Vs. Income Tax (Tds) Floor, N.S. Road, No. 1. Range-3, Mumbai. Jvpd Scheme, Vile Parle (W), Mumbai-400056. Pan No. Aqops1855M Appellant Respondent Assessment Year: 2008-09 & Assessment Year: 2009-10 Mrs. Tarulata Shah Joint Commissioner Of 21/22, Swastik Bldg. Vs. Income Tax (Tds) 5Thfloor, N.S. Road, No. 1. Range-3, Mumbai. Jvpd Scheme, Vile Parle (W), Mumbai-400056. Pan No. Aadps0777K Appellant Respondent Assessee By : Mr. Raveevwaglay, Ar Revenue By : Mr. Chaudhary Arunkumar Singh, Dr Date Of Hearing : 29/11/2018 Date Of Pronouncement: 25/02/2019

271(1)(c) is reckoned from the date of the assessment order dated 6.11.2007, the penalty order passed by the Joint Commissioner on 29.7.2008 is beyond the time permitted in the above section. As we have already held, the initiation of the penalty proceedings is not by the Assessing Officer but by the Joint Commissioner and if that

PREEETI JHANGIANI,MUMBAI vs. ITO 11(1)(3), MUMBAI

In the result, the appeal is allowed

Bench: Shri Joginder Singh () & Shri N.K. Pradhan () Assessment Year: 2006-07 & Assessment Year: 2008-09

section 271(1)(c) under which the assessee was considered to be in default while initiating proceedings u/s 271(1)(c) was not stated. Preeti Jhangiani 4. As the above additional ground raised by the assessee is a pure question of law we admit it for adjudication. 5. Briefly stated, the facts the case are that the assessee filed

MAHAVIR ENTERPRISES,MUMBAI vs. ITO WARD 41(3)(1), MUMBAI

In the result, appeal of the assessee is allowed

194H\n6,50,219\n37,427\n6,87,646\n5,64,313\n56,431\n5,07,882\n5,07,880\n1,79,766\n56,431\n1,23,335\n2\n\nVideocon Telecommunication\n3,22,112\n3,22,112\n2,35,472\n23,547\n2,11,925\n2,11,925\n1,10,187\n23,547\n86.640\n1\n\nEtisalat DB Telecom

VODAFONE IDEA LIMITED (EARLIER KNOWN AS VODAFONE INDIA LTD. WHICH STANDS MERGED WITH IDEA CELLULAR LTD. AND CONSEQUENTLY KNOWN AS IDEA LTD.),MUMBAI vs. ACIT - CIRCLE- 5 (3)(2), MUMBAI

Appeal are allowed for statistical purposes

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

penalty proceedings under section 271(1)(c) of the Act against the Appellant. All the above grounds are without prejudice to each other. The Appellant craves for leave to add, amend, vary, omit or substitute any of the aforesaid grounds at any time before or at the time of hearing of the matter with the Income Tax Appellate Tribunal

VODAFONE INDIA LTD,MUMBAI vs. DCIT 8(3)(2), MUMBAI

Appeal are allowed for statistical purposes

Bench: SHRI NARENDRA KUMAR BILLAIYA, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

194H of the Act from the upfront discount offered to Pre-paid Distributors, and consequently, no disallowance could be made under Section 40(a)(ia) of the Act for failure to deduct tax at source. 5.7. The above decision of the Tribunal was followed by the Tribunal while deciding identical issue in favour of the Appellant in appeal preferred

EDROOS SYED MOHAMMED ZAKIR,MUMBAI vs. DCIT 13(3), MUMBAI

Bench: S/Sh. Rajendra & Sandeep Gosainआयकर आयकर अपील अपील संसंसंसं/.Ita No.3705-06/Mum/2014,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2005-06&06-07 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Shri Edroos Syed Mohammed Zakir Acit- Circle-13(3) 13, M.A. Sarang Marg, Dongri Mumbai. Mumbai-400 020. Vs Pan: Aadpe 2591 D (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती िनधा"रती ओर ओर सेसेसेसे/Assessee By : Shri Prakash Pandit-Ar िनधा"रती िनधा"रती ओर ओर राज"व क" ओर से/ Revenue By : Shri Aarsi Prasad-Dr सुनवाई सुनवाई क" क" तारीख तारीख / Date Of Hearing : 19-11-2015 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख / Date Of Pronouncement : 01.01.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 1961 1961 क" 1961 क" धारा धारा 254 254 254(1)केकेकेके अ"तग"त 254 अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders,Dated 03.02.14 Of Cit(A)-24,Mumbai The Assessee Has Filed The Appeals For The Above Mentioned Two Assessment Years(Ay.S.)Raising The Identical Grounds Of Appeal Wherein He Has Challenged The Penalty Levied U/S. 271(1)(C) Of The Act.

penalty levied u/s. 271(1)(c) of the Act. ITA No.3705/Mum/14-AY.2005-06: 2.Assessee,an individual filed his return of income on 29.9.2005 declaring income of Rs.3.50 lacs.The Assessing Officer(AO) completed the assessment u/s. 143(3) of the Act,on 27.12.2007, determining the income of the assessee at Rs.88.17 lacs. During the assessment proceedings,the AO found that the assessee

EDROOS SYED MOHAMMED ZAKIR,MUMBAI vs. ACIT 13(3), MUMBAI

Bench: S/Sh. Rajendra & Sandeep Gosainआयकर आयकर अपील अपील संसंसंसं/.Ita No.3705-06/Mum/2014,िनधा"रण िनधा"रण वष" वष"/Assessment Year-2005-06&06-07 आयकर आयकर अपील अपील िनधा"रण िनधा"रण वष" वष" Shri Edroos Syed Mohammed Zakir Acit- Circle-13(3) 13, M.A. Sarang Marg, Dongri Mumbai. Mumbai-400 020. Vs Pan: Aadpe 2591 D (अपीलाथ" /Appellant) (""यथ" / Respondent) िनधा"रती िनधा"रती ओर ओर सेसेसेसे/Assessee By : Shri Prakash Pandit-Ar िनधा"रती िनधा"रती ओर ओर राज"व क" ओर से/ Revenue By : Shri Aarsi Prasad-Dr सुनवाई सुनवाई क" क" तारीख तारीख / Date Of Hearing : 19-11-2015 सुनवाई सुनवाई क" क" तारीख तारीख घोषणा क" तारीख / Date Of Pronouncement : 01.01.2016 आयकर आयकर अिधिनयम अिधिनयम,1961 1961 1961 क" 1961 क" धारा धारा 254 254 254(1)केकेकेके अ"तग"त 254 अ"तग"त आदेश आदेश आयकर आयकर अिधिनयम अिधिनयम क" क" धारा धारा अ"तग"त अ"तग"त आदेश आदेश Order U/S.254(1)Of The Income-Tax Act,1961(Act) लेखा सद"य सद"य राजे"" राजे"" केकेकेके अनुसार अनुसार Per Rajendra, Am- लेखा लेखा लेखा सद"य सद"य राजे"" राजे"" अनुसार अनुसार Challenging The Orders,Dated 03.02.14 Of Cit(A)-24,Mumbai The Assessee Has Filed The Appeals For The Above Mentioned Two Assessment Years(Ay.S.)Raising The Identical Grounds Of Appeal Wherein He Has Challenged The Penalty Levied U/S. 271(1)(C) Of The Act.

penalty levied u/s. 271(1)(c) of the Act. ITA No.3705/Mum/14-AY.2005-06: 2.Assessee,an individual filed his return of income on 29.9.2005 declaring income of Rs.3.50 lacs.The Assessing Officer(AO) completed the assessment u/s. 143(3) of the Act,on 27.12.2007, determining the income of the assessee at Rs.88.17 lacs. During the assessment proceedings,the AO found that the assessee

VODAFONE INDIA LTD,MUMBAI vs. ASST CIT 8(3)(2), MUMBAI

271(1)(c) of the Act 2.2. In ITA No. 1919/Mum/2016, the Revenue has raised grounds of appeal in relation to the following issues: (a) Ground No. (i) & (ii): pertaining to disallowance of INR 30,95,03,786/- in respect of roaming charges under Section 40(a)(ia) of the Act (b) Ground No. (iii): pertaining to disallowance

ACIT 16(1), MUMBAI vs. HINDUSTAN THOMPSON ASSOAICATES P. LTD, MUMBAI

Bench: Shri Saktijit Dey & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.1206 /Mum/2018 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Assistant Commissioner Of Hindustan Thompson Income-Tax, Circle 16(1) Associates Private Room No. 439, 4 Th Floor, Limited V. Aayakar Bhawan 4Th Floor, M.K.Marg , Churchgate Peninsula Chambers, Mumbai-400 020 Ganpat Rao Kadam Marg, Lower Parel(W), Mumbai-400013 स्थायी ऱेखा सं./ Pan: Aaach1463M (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. B. Srinivas (Cit-Dr) Assessee By: Smt. Aarti Vissanji &, Shri. Ajit C. Shah & Ms. Aastha Shah सुनवाई की तारीख /Date Of Hearing : 27.02.2019 घोषणा की तारीख /Date Of Pronouncement : 23.05.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 1206/Mum/2018, Is Directed Against Appellate Order Dated 12.12.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year(Ay) 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 23.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income- Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.1206 /Mum/2018

194H; (ii) "fees for technical services" shall have the same meaning as in Explanation 2 to clause (vii) of sub-section (I) of section 9; (iii) "professional services" shall have the same meaning as in clause (a) of the Explanation to section 194J; (iv) "work" shall have the same meaning as in Explanation HI to section 194C;" 6.6. The Memorandum

SCHIL SERVICES LTD,MUMBAI vs. DCIT 4(2)(1), MUMBAI

In the result, both the appeals filed by the assessee are allowed and the appeal filed by the Revenue is dismissed

Bench: Shri C.N. Prasad & Shri Rajesh Kumarआयकर अपील सं/ I.Ta No.1777/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12 M/S. Shcil Services Ltd., The Dcit-4(2)(1), बनाम/ C/O Kalyaniwalla & Mistry, Aayakar Bhavan, Vs. Army & Navy Bldg., Mumbai-400 020 3Rd Floor, 148 M.G. Road, Fort, Mumbai-400 001 आयकर अपील सं/ I.Ta No.1669/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12 The Dcit-4(2)(1), M/S. Shcil Services Ltd., बनाम/ Aayakar Bhavan, C/O Kalyaniwalla & Mistry, Vs. Mumbai-400 020 Army & Navy Bldg., 3Rd Floor, 148 M.G. Road, Fort, Mumbai-400 001 आयकर अपील सं/ I.Ta No.5004/Mum/2015 ("नधा"रण वष" / Assessment Year: 2011-12 M/S. Shcil Services Ltd., The Dcit-4(2)(1), बनाम/ C/O Kalyaniwalla & Mistry, Aayakar Bhavan, Vs. Army & Navy Bldg., Mumbai-400 020 3Rd Floor, 148 M.G. Road, Fort, Mumbai-400 001 "थायी लेखा सं./जीआइआर सं./Pan/Gir No. Aajcs 5661H (अपीलाथ" /Appellant) .. (""यथ" / Respondent) अपीलाथ" ओर से/ Assesee By: Shri F.V. Irani Shri Z. Mehta ""यथ" क" ओर से/Respondent By: Shri Manjunatha Swamy Shri R.A. Dhyani

194H and not under the provisions of Section 194J, the provisions of Sec. 40A(2) have no application in the facts and circumstances of the case, we dismiss the Revenue’s appeal. ITA No. 5004/M/2015 – Assesee’s appeal 13. Since the disallowance of sub-brokerage in quantum appeal is deleted, question of levying penalty u/s. 271

ACIT 16(1), MUMBAI vs. UTV ENTERTAINMENT TELEVISION LTD(NOW KNOWN AS M/S.DISNEY BROADCASTING (INDIA) LIMITED), MUMBAI

Bench: Shri C.N Prasad & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.5958/Mum/2017 (नििाारण वर्ा / Assessment Year: 2012-13) बिाम/ Acit 16(1) Utv Entertainment R.No. 439, Aayakar Television Ltd. (Now Bhavan, M.K Marg, Known As M/S. Disney V. Mumbai 400020 Broadcasting (India) Ltd.) 11, Solitaire Corporate Park, Guru Hargovind Marg, Chakala , Mumbai-400093 स्थायी ऱेखा सं./ Pan: Aaccv4782D (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) .. Revenue By: Shri. Charanjeet Singh Gulati (Cit-Dr) Shri. Abhishek Tilak Assessee By: सुनवाई की तारीख /Date Of Hearing : 11.03.2019 घोषणा की तारीख /Date Of Pronouncement : 06.06.2019 आदेश / O R D E R Per Ramit Kochar: This Appeal, Filed By Revenue, Being Ita No. 5958/Mum/2017, Is Directed Against Appellate Order Dated 16.06.2017, Passed By Learned Commissioner Of Income Tax (Appeals)-4, Mumbai (Hereinafter Called “The Cit(A)”), For Assessment Year 2012-13, The Appellate Proceedings Had Arisen Before Learned Cit(A) From The Assessment Order Dated 15.03.2016 Passed By Learned Assessing Officer (Hereinafter Called “The Ao”) U/S 143(3) R.W.S. 144C(3) Of The Income-Tax Act, 1961 (Hereinafter Called “The Act”) For Ay 2012-13. I.T.A. No.5958/Mum/2017

Penalty proceedings u/s. 271(1)(c) of the Income Tax Act, 1961 are being initiated separately for filing inaccurate particulars of income.” 4. Aggrieved by an assessment framed by the AO vide assessment order dated 15.03.2016 passed u/s 143(3) read with Section 144C(3) of the 1961 Act, the assessee filed first appeal with learned

POONAM SANTOSH GUPTA,MUMBAI vs. ITO 41(4)(3), MUMBAI

In the result, assessee’s appeal is allowed for statistical purposes

Bench: Shri Pawan Singh & Smt. Renu Jauhri

271(1)(c) of the Income Tax Act 1961 9. On the facts and in the circumstances of the case and in law, the Ld. CIT erred in confirming the of charging of penalty proceeding under section u/s 271F of the Income Tax Act 1961 10. The Appellant craves leave to add amend and or delete any of the above

AGRAWAL DISTILLERIES PVT LTD,INDORE vs. COMMISSIONER OF INCOME TAX (APPEALS), DELHI

penalty proceedings under section 271(1)(c) of the Act against\nthe Appellant.\nAll the above grounds are without prejudice to each other. The Appellant craves\nfor leave to add, amend, vary, withdraw, omit or substitute any of the aforesaid\ngrounds at any time before or at the time of hearing of the matter with the\nIncome Tax Appellate Tribunal

VODAFONE DIGILINK LTD.,NEW DELHI vs. DCIT, NEW DELHI

In the result, appeal of the assessee Ground Nos 9 & 10 is allowed

Bench: Shri Anikesh Banerjeeand\Nshri Prabhash Shankar\Nita No.1169/Mum/2014\N(Assessment Year: 2009-10)\Nm/S Vodafone Digilink Vs Deputy Commissioner Of Income\Nlimited,\Ntax, Cir.17(1), New Delhi\Nc-48, Okhla Industrial Area,\Nphase-Ii, New Delhi-110 020\Npan: Aaaca3202D\Nappellant\Nrespondent\Nassessee By\N:\Nshri Percy J. Pardiwalla/Wshri\Nketan Ved\Nrespondent By\N:\Nms. Vatsala Jha (Pcit)\Ndate Of Hearing\N:\N23/12/2024\Ndate Of Pronouncement\N:\N12/02/2025\Norder\Nper Anikesh Banerjee:\Ninstant Appeal Of The Assessee Was Filed Against The Order Of The Learned\Ndispute Resolution Panel-Ii, New Delhi-02 [For Brevity, ‘Ld.Drp') Passed Under\Nsection 144C(5) Of The Income-Tax Act, 1961 (For Brevity, ‘The Act'),\Ndated21/11/2013 For A.Y. 2009-10. The Impugned Order Was Emanated From The\Ndraft Assessment Order U/S 144C(1) R.W.S.143(3) Of The Actdated 28/03/2013 Of\Nthe Ld.Dcit, Circle-17(1), New Delhi (For Brevity The Ld. Ao).\N2\Nita No.1169/Mum/2014\Nvodafone Digilink Limited\N2. The Assessee Has Raised The Following Grounds Of Appeal: -\N“The Appellant Respectfully Submits That:\Non The Facts & Circumstances Of The Case & In Law, The Learned Dispute\Nresolution Panel -11. New Delhi (Drp\") Has Erred In Passing The Order Under\Nsection 144C(5) Of The Income Tax Act, 1961 (Act\"), Partly Confirming The\Nadjustments Proposed By The Deputy Commissioner Of Income Tax, Circle 17(1)\Nnew Delhi ("Ao') In The Draft Assessment Order & The Learned Ao Has\Naccordingly Erred In Passing The Assessment Order Under Section 143(3) Read With\Nsection 144C Of The Act.\Neach Of The Ground Is Referred To Separately, Which May Kindly Be Considered\Nindependent Of Each Other.\N1. On Amortization Of Revenue Based License Fee U/S 35Abb Of The Act\N1.

194H of\nthe Act on the discount extended by the Appellant to distributors of prepaid SIM\ncards/talktime.\n5. 3. On the facts and in the circumstances of the case and in law, the learned\nAO/DRP has erred in not holding that no disallowance can be made u/s 40(a)(ia)\nof the Act since the Appellant is of a bonafide

SANDEEP RAMESH KENI,MAHARASHTRA vs. COMMISSIONER OF INCOME TAX, DELHI

In the result, the appeal is allowed for statistical purpose

Bench: Shri Amit Shukla & Shri Ratnesh Nandan Sahayassessment Year: 2013-14 Sandeep Ramesh Keni The Commissioner Of B-Wing, Room No. 24, Income Tax Panvel Plaza, Government Of India Behind S. K. Bajaj Vs. Ministry Of Finance, Showroom, Income Tax Department, Panvel, National Faceless Appeal Raigad-410206. Centre, Pan: Avapk7931R Delhi- 110011 (Appellant) (Respondent) Present For : Assessee By : Shri Mayank Bagla, Adv. A/W Shri. Hiten Lala, Adv. : Smt. Kakoli Uttam Ghosh, D.R. Revenue By : 24 . 06 . 2024 Date Of Hearing : 25 . 07 . 2024 Date Of Pronouncement

penalty proceedings under section 271 of the income tax act, 1961, The Appellant found out the same on the portal, and realized that he had assessment proceeding for the financial year 2012-13 i.e. assessment year 2013-14. All the notices regarding assessment proceedings issued by the assessing officers were sent only by mail to my old consultants mail

SACHIN M. DAND,MUMBAI vs. ACIT CEN CIR-34, MUBMAI

Appeal stands allowed whereas the other grounds become infructous

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 30-36/Mum/2009 ("नधा"रण वष" / Assessment Years: 2000-01 To 2006-07) & आयकर अपील सं./I.T.A. No. 8985/Mum/2010 ("नधा"रण वष" / Assessment Year: 2005-2006)

penalty u/s 271(1)(c) for Assessment Year [AY] 2005-2006 by Ld. Commissioner of Income Tax (Appeals)-41, Mumbai order dated 01/11/2010. Since, common and inter related issues are involved, we proceed to dispose-off the same by way of this combined order for the sake of convenience and brevity. During proceedings, additional grounds of appeals filed

SACHIN M. DAND,MUMBAI vs. ACIT CEN CIR-34, MUBMAI

Appeal stands allowed whereas the other grounds become infructous

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 30-36/Mum/2009 ("नधा"रण वष" / Assessment Years: 2000-01 To 2006-07) & आयकर अपील सं./I.T.A. No. 8985/Mum/2010 ("नधा"रण वष" / Assessment Year: 2005-2006)

penalty u/s 271(1)(c) for Assessment Year [AY] 2005-2006 by Ld. Commissioner of Income Tax (Appeals)-41, Mumbai order dated 01/11/2010. Since, common and inter related issues are involved, we proceed to dispose-off the same by way of this combined order for the sake of convenience and brevity. During proceedings, additional grounds of appeals filed

SACHIN M. DAND,MUMBAI vs. ACIT CEN CIR-34, MUBMAI

Appeal stands allowed whereas the other grounds become infructous

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 30-36/Mum/2009 ("नधा"रण वष" / Assessment Years: 2000-01 To 2006-07) & आयकर अपील सं./I.T.A. No. 8985/Mum/2010 ("नधा"रण वष" / Assessment Year: 2005-2006)

penalty u/s 271(1)(c) for Assessment Year [AY] 2005-2006 by Ld. Commissioner of Income Tax (Appeals)-41, Mumbai order dated 01/11/2010. Since, common and inter related issues are involved, we proceed to dispose-off the same by way of this combined order for the sake of convenience and brevity. During proceedings, additional grounds of appeals filed

SACHIN M. DAND,MUMBAI vs. ACIT CEN CIR-34, MUBMAI

Appeal stands allowed whereas the other grounds become infructous

Bench: Shri Joginder Singh, Jm & Shri Manoj Kumar Aggarwal, Am आयकर अपील सं./I.T.A. Nos. 30-36/Mum/2009 ("नधा"रण वष" / Assessment Years: 2000-01 To 2006-07) & आयकर अपील सं./I.T.A. No. 8985/Mum/2010 ("नधा"रण वष" / Assessment Year: 2005-2006)

penalty u/s 271(1)(c) for Assessment Year [AY] 2005-2006 by Ld. Commissioner of Income Tax (Appeals)-41, Mumbai order dated 01/11/2010. Since, common and inter related issues are involved, we proceed to dispose-off the same by way of this combined order for the sake of convenience and brevity. During proceedings, additional grounds of appeals filed