TRANS UNION LLC,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX 4(1)(2), MUMBAI

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

200A;] 91[(d) amend any intimation under sub-section (1) of section 206CB.] 92[(1A) Where any matter 93 has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained

TRANS UNION LLC,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX 4(1)(2), MUMBAI

Bench: Ms Padmavathy S, Am & Shri Raj Kumar Chauhan, Jm

200A;] 91[(d) amend any intimation under sub-section (1) of section 206CB.] 92[(1A) Where any matter 93 has been considered and decided in any proceeding by way of appeal or revision relating to an order referred to in sub-section (1), the authority passing such order may, notwithstanding anything contained

TRANS UNION LLC,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX 4(1)(2), MUMBAI

200A;]\n90[(d) amend any intimation under sub-section (1) of section 206CB.]\n\n22[(1A) Where any matter 23 has been considered and decided in any proceeding by\nway of appeal or revision relating to an order referred to in sub-section (1), the\nauthority passing such order may, notwithstanding anything contained

TRANS UNION LLC,PUNE vs. DEPUTY COMMISSIONER OF INCOME TAX 4(1)(2), MUMBAI

200A;]\n[(d)\namend any intimation under sub-section (1) of section 206CB.]\n22[(1A) Where any matter 23 has been considered and decided in any proceeding by\nway of appeal or revision relating to an order referred to in sub-section (1), the\nauthority passing such order may, notwithstanding anything contained in any law for\nthe

TATA EDUCATION TRUST ,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result, the appeal is allowed

200A;\nd. an order under section 201;\ne. an order being an intimation under sub-section (6A) of section 206C;\nf. an order under sub-section (1) of section 206CB;\ng. an order imposing a penalty under Chapter XXI; and\nh. an order under section 154 or section 155 amending

WASIVERHMAN CHOWDHARY ,THANE vs. DCIT, CPC, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri Pawan Singh (Jm) & Shri S. Rifaur Rahman(A.M.) Wasivrehman Chowdhary, Vs Dcit- Cpc- Ghaziabad Prop. Thane Iron Mart, 1, Thane Iron Mart, Ghodbunder Service Road, Manpada, Thane (W) 400 607 Pan : Aewpc 68 73 K Appellant Respondednt

68 73 K APPELLANT RESPONDEDNT Appellant by None Respondent by Shri Vinod Kumar Date of hearing 16-01-2020 Date of pronouncement 16-01-2020 O R D E R PER PAWAN SINGH, JM : 1. This appeal by assessee is directed against the order of CIT(A)-1, Mumbai dated 24-09-2018 for assessment year 2014-15. The assessee

DCIT (IT) 4(3)(1), MUMBAI vs. VODAFONE INTERNATIONAL HOLDING B.V., MUMBAI

In the result, the appeal of the revenue is treated as partly allowed for statistical purposes

Bench: S/Shri B.R. Baskaran (Am) & Ramlal Negi (Jm)

200A of the Income-tax Act, 1961 as amended w.e.f 01.04.2010, refund of TDS could be claimed only by a deductor subject to fulfillment of certain conditions but not the deductee. He should have appreciated that a deductee could claim the refund of TDS, only as per the procedure laid down under law by way of making a claim

STANDARD CHARTERED BANK,MUMBAI vs. DCIT (TDS) 2(2), MUMBAI

The appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

68,388/- u/s 220(2) of Act. The total interest demand thus raised against the assessee aggregated to Rs.43,78,154/-. 3.2 Aggrieved as aforesaid, the assessee challenged the interest demand before Ld. CIT(A) by submitting that TDS of each month was deposited on or before the stipulated date of 7th of succeeding month as prescribed

STANDARD CHARTERED BANK,MUMBAI vs. DCIT (TDS) 2(2), MUMBAI

The appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

68,388/- u/s 220(2) of Act. The total interest demand thus raised against the assessee aggregated to Rs.43,78,154/-. 3.2 Aggrieved as aforesaid, the assessee challenged the interest demand before Ld. CIT(A) by submitting that TDS of each month was deposited on or before the stipulated date of 7th of succeeding month as prescribed

STANDARD CHARTERED BANK,MUMBAI vs. DCIT (TDS) 2(2), MUMBAI

The appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

68,388/- u/s 220(2) of Act. The total interest demand thus raised against the assessee aggregated to Rs.43,78,154/-. 3.2 Aggrieved as aforesaid, the assessee challenged the interest demand before Ld. CIT(A) by submitting that TDS of each month was deposited on or before the stipulated date of 7th of succeeding month as prescribed

STANDARD CHARTERED BANK,MUMBAI vs. DCIT (TDS) 2(2), MUMBAI

The appeal stands allowed to the extent indicated in the order

Bench: Hon’Ble Shri C.N. Prasad, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकर अपील सं./ I.T.A. No.2153 To 2156/Mum/2018 (िनधा"रण वष" / Assessment Year: 2008-09) Standard Chartered Bank Dcit (Tds)-2(2) Taxation Department, Room No.717 बनाम/ C-38/39, G-Block, Behind Mca Club, Smt. K.G. Mittal Ayurvedic Hospital Bldg. Vs. 7Th Floor, Bandra Kurla Complex, Charni Road Bandra East, Mumbai 400 051. Mumbai 400 002. Pan/Tan: Aabcs-4681-D / Mums30129B (अपीलाथ"/Appellant) (""थ" / Respondent) : Assessee By : Shri Madhur Aggarwal – Ld. Ar Revenue By : Shri V. Vinod Kumar-Ld. Dr सुनवाई की तारीख/ : 18/08/2020 Date Of Hearing घोषणा की तारीख / : 21/08/2020 Date Of Pronouncement आदेश / O R D E R

68,388/- u/s 220(2) of Act. The total interest demand thus raised against the assessee aggregated to Rs.43,78,154/-. 3.2 Aggrieved as aforesaid, the assessee challenged the interest demand before Ld. CIT(A) by submitting that TDS of each month was deposited on or before the stipulated date of 7th of succeeding month as prescribed