HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

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

Section 80P(1) of the Act. In fact similar view is taken by the Andhra Pradesh High Court in the case of Commissioner of Income Tax-III, Hyderabad v. Andhra Pradesh State Co- operative Bank Ltd., reported in (2011) 200 Taxman 220/12. 8. The appellant craves leave to add, alter, vary omit, substitute or amend the above grounds of appeal

HINGANGHAT NAGRI SAHAKARI PAT SANSTHA,HINGANGHAT vs. INCOME TAX WARD-1, WARDHA

In the result, appeal by the assessee for A

Section 80P(1) of the Act. In\nfact similar view is taken by the Andhra Pradesh High Court in the case of\nCommissioner of Income Tax-III, Hyderabad v. Andhra Pradesh State Co-\noperative Bank Ltd., reported in (2011) 200 Taxman 220/12.\n8. The appellant craves leave to add, alter, vary omit, substitute or amend the\nabove grounds of appeal

ITO WARD-1(1) NAGPUR, NAGPUR vs. ASHWAMI SALES AND MARKETING PVT.LTD, NAGPUR

In the result, appeal filed by the Revenue is dismissed

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

TDS. This sub-section will not apply to payments made by a person who himself is not a transport, to another sub-contractor for plying, hiring or leasing goods carriages. Any other interpretation given to the wordings of sub- section 194C(6) will become contradictory to the wordings and spirit of the wordings of sub-section 194C(1

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS , CIRCEL-51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section

BANK OF INDIA,NAGPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, TDS, CIRCLE51(1), NAGPUR

In the result, all the appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri V. Durga Rao & Shri Khettra Mohan Roy, (Through Physical Hearing)

TDS Circle-51(1), Reshimbag Branch Nagpur Assessee by : Shri Pratik Sadrani a/w Shri Milind Bhusari Revenue by : Shri Abhay Y. Marathe Date of Hearing – 29/04/2024 Date of Order – 29/04/2024 O R D E R PER BENCH These twenty appeals arise out of different orders passed by the National Faceless Appeal Centre (NFAC), Delhi, under section