DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), NAGPUR vs. M/S. FUELCO COAL INDIA LTD., NAGPUR

Appeal of the Revenue is dismissed

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

TDS Disallowance u/s 40a(ia) on account of failure to deposit in the Govt Account the TDS deducted on 3. 1,86,63,861 payment

AHSAAN QURESHI,NAGPUR vs. ACIT CIRCLE-2, NAGPUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao

TDS is disallowed by not following various judgments Hon High Court and Hon. ITAT that above amendments is curative in nature

ASSISTATN COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI MAHESH GUPTA , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

disallowance u/s.40(a)(ia) of the Act was made in the assessment with a finding that assessee has paid total of Rs.12,29,162/- for site development expenses to various parties where assessee should have made TDS

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE -2(1), NAGPUR vs. SHRI MAHESH GUPTA , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

disallowance u/s.40(a)(ia) of the Act was made in the assessment with a finding that assessee has paid total of Rs.12,29,162/- for site development expenses to various parties where assessee should have made TDS

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-2(1), NAGPUR vs. M/S GUPTA METALLICS & POWER LIMITED , NAGPUR

In the result, appeals of the Revenue in ITA Nos

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm

disallowance u/s.40(a)(ia) of the Act was made in the assessment with a finding that assessee has paid total of Rs.12,29,162/- for site development expenses to various parties where assessee should have made TDS

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS is noting but income tax paid in advance before the due date. Since the interest on income tax is disallowable

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS is noting but income tax paid in advance before the due date. Since the interest on income tax is disallowable

SANJAY KISAN CHOPDE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.176/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Sanjay Kisan Chopde, The Deputy Balaji Associates, Gs 37, Vs Commissioner Of Amar Jyoti Palace, Lomat Income Tax, Circle-1, Square, Wardha Road, Nagpur. Nagpur – 440012. Pan: Abapc6968N Appellant/ Assessee Respondent/Revenue Assessee By Shri Abhay Agrawal – Advocate Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 30/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Dated 30.3.2022 Emanating From Assessment Order Under Section 143(3) Dated 30.06.2016 For A.Y.2014-15. The Grounds Of Appeal Raised By The Assessee Are As Under : Sanjay Kisan Chopde [A]

TDS data from Form 26AS whereas, the corresponding receipt did not relate to the assessee. 5. In the facts and circumstances of the case and in law, learned CIT(A) and learned AO should have disallowed

SHRI DEEPAK SURESH GADGE,,NAGPUR vs. JOINT. CIT, CIR.- I, NAGPUR

In the result, appeal filed by the assessee for assessment year 2010-2011

Bench: Shri Shamim Yahya (Am) & Shri Ram Lal Negi (Jm) Assessment Year: 2010-11 Shri Deepak Suresh Gadge, The Joint Commissioner Of Pranav Apartments, Iind Lane, Income Tax- Circle-I, Behind The Hitvada, Dhantoli, Dr. Babasaheb Ambedkar Nagpur Vs. Bhavan, Fifth Floor, Mecl Building, Seminary Hills, Pan : Abzpg6643H Nagpur- 440006

TDS, disallowance of the expenditure shall not be made if the resident payee has (i) furnished his return of income

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. GUPTA ENERGY PVT. LTD, NAGPUR

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

TDS and disallowed on its own interest on share application money in A.Y. 2013-14. Further, the AO observed for the year

ASSISTANT COMMISSIONER OF INCOME TAX AKOLA CIRCLE , AKOLA vs. AKOLA URBAN CO-OPRATIVE BANK LTD , AKOLA

In the result, appeal filed by the Revenue is dismissed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

disallowance of expenses aggregating to ` 13,92,389, being 30% of ` 46,41,297, on which TDS was not deducted

RAHUL UDYOG,AMRAVATI vs. INCOME TAX OFFICER,WARD-2, AMRAVATI

In the result, the ground no

Bench: Shri Vikram Singh Yadav & Shri Yogesh Kumar U.S

disallowed the Hamali Expenses for the want of revenue stamps on vouchers and contravention of sec 40A(3) and not for non deduction of TDS

M/S. SHI vs. HAKTI VEHICLE AGENCY PVT. LTD,NAGPURVS.ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, NAGPUR

In the result, the appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 030/Nag/2023 निर्धारण वषा / Assessment Year : 2014-15 M/S Shivshakti Vehicle Agency Pvt Ltd. 101, Shivam Towers, Opp. Vikas Eng. Corp., Wardhaman Nagar, Nagpur-440008 Pan: Aahcs4685D . . . . . . . अपीलार्थी / Appellant

disallowance of interest on delayed payment of TDS etc. 2.2 Aggrieved assessee carried the matter in appeal before first appellate

ASTT.COMMISSIONER OF INCOME TAX,AMRAVATI CIR.AMRAVATI, AMRAVATI vs. SHRI AKASH RAMESHWAR PANPALIA,

In the result, the appeal filed by the Revenue is dismissed

Bench: Sh. G.D.Agrawal, Hon’Ble & Sh. Mahavir Singhacit, Vs Akash Rameshwar Panpalia, Amravati Circle, Ward No.14, Dhamangaon Amravati, Aayakar Railway, Distt.-Amravati–4447–9. Bhawan, Ambapeth, Pan–Aiopp8687J Amravati–444601. (Appellant) (Respondent) Appellant By Sh.R.K.Baral, Sr.Dr Respondent By Sh.K.P.Dewani, Adv. Date Of Hearing 08.03.2018 Date Of Pronouncement 08.03.2018

disallowance of expenses of Rs.1,19,18,353/– made without deduction of TDS and the payments for the same were

M/S PYRAMID DEVELOPERS,NAGPUR vs. JOINT CIT RANGE 1, NAGPUR

In the result, appeal by the assessee is allowed for statistical

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

TDS under section 194I of the Act, and also disallowed the amount of ` 2,57,530 towards advertisement expenses 6 M/s. Pyramid

JALENDRA KRISHNARAO POYAM,AMRAVATI vs. DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI

In the result, appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadalejalendra Krishnarao Poyam, Prop. Nilanjay Services Akola -444701, ……………. Appellant Maharashtra. Pan–Amxpp2443H V/S Dcit, Saturna, ……………. Respondent Amravati-444601, Maharashtra, Assessee By:Shri.Ratan Sharma.Ar Revenue By :Shri.Surjit Kumar Saha. Sr.Dr

disallowance u/s 40(a)(ia) for non deduction of TDS on interest paid amounting to Rs. 36,222/- & 93,377/- to Cholamandalam

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, BSNL RTTC BUILDING vs. THE WARDHA DISTRICT CENTRAL COOPERATIVE BANK LTD, WARDHA

In the result, Revenue’s appeal stands allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

disallowance for payment of gratuity, deduction and deposit of TDS, investments /advances/loans, expenses incurred for earning exempt income, business expenses

SHRI PRAMOD NARAYANRAO GHALANI ,WARDHA vs. INCOME TAX OFFICER, WARD-1, WARDHA

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao & Shri K.M. Roy, Accountant, Member

TDS). The Assessing Officer, considering these facts, proceeded to disallow the amount of interest of ` 2,81,733, and the same