ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

established a manufacturing Unit at Village Cement Nagar, Tal. Ghugus, Distt. Chandrapur. The assessee had filed e- TDS returns statement in Form 26Q relevant to the assessment year under consideration. The survey operations u/s 133A of the Act were conducted in the business premises of the assessee on 17.10.2014 in order to verify the compliance of TDS provisions

ITO (TDS), WARD-2(3),, NAGPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

established a manufacturing Unit at Village Cement Nagar, Tal. Ghugus, Distt. Chandrapur. The assessee had filed e- TDS returns statement in Form 26Q relevant to the assessment year under consideration. The survey operations u/s 133A of the Act were conducted in the business premises of the assessee on 17.10.2014 in order to verify the compliance of TDS provisions

ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

established a manufacturing Unit at Village Cement Nagar, Tal. Ghugus, Distt. Chandrapur. The assessee had filed e- TDS returns statement in Form 26Q relevant to the assessment year under consideration. The survey operations u/s 133A of the Act were conducted in the business premises of the assessee on 17.10.2014 in order to verify the compliance of TDS provisions

ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

established a manufacturing Unit at Village Cement Nagar, Tal. Ghugus, Distt. Chandrapur. The assessee had filed e- TDS returns statement in Form 26Q relevant to the assessment year under consideration. The survey operations u/s 133A of the Act were conducted in the business premises of the assessee on 17.10.2014 in order to verify the compliance of TDS provisions

ASSTT. CIT, CIR- 7, NAGPUR vs. M/S. NEWQUEST CORPORATION LTD., CHANDRAPUR

Bench: Shri Sandeep Gosain, Jm & Shri Arun Khodpia, Am Assessment Year: 2008-2009 The Acit Vs. M/S.Newquest Corporation Ltd. Circle-7, (Now Known As M/S. Avantha Nagpur Holding Ltd. Ballalrpur Paper Mills P.O. Ballarpur, Distt. Chandrapur Pan No.:Aabcb 6134 E Appellant Respondent

permanent character and are in the nature revenue expenditure and hence held to be allowable. 7.10 With regard to the expenditure incurred in respect of rent at Rs.116.86 lacs. Sufficient evidence has been brought on record by the appellant to establish that the said property is being used for the purpose of its business. The said property situated

GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

Bench: Shri V. Durga Rao & Shri K.M. Roy

establishing the fact that the income is already taxed in the hands of firm and ultimately this has resulted into double taxation on the same amount i.e. in the hands of assessee who was not the real beneficiary of receipt and also in the hands of firm, a real beneficiary of receipt. 3. Under the facts and in the circumstances

DY. C.I.T. CENTRAL CIR.-2(2), NAGPUR vs. M/S SHREE AGRAWAL FINANCE INDIA P. LTD.,, NAGPUR

In the result, Revenue’s appeal is dismissed

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

permanent account number (PAN, and complete address of the parties but also submitted copies of the balance sheet and bank accounts to evidence the entries of loan amounts. The addition made by the AO is held to be unjustified and without any basis whatsoever. In the result the addition of Rs.68,02,624 is ordered to be deleted.” 20. Considering