I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. ULTRATECH CEMENT LTD UNIT AWARPUR CEMENT WORKS,

In the result, the appeal of the assessee is allowed

Bench: Shri Shamim Yahya & Shri Ram Lal Negi

1-10-2009 particularly when prior to introduction of this section TDS was being made on identical payments to transporters. 5. Whether on the facts and circumstances of the case the Ld.CIT(A) is justified in not appreciating that by virtue of amendment to section 194C

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. BILT GRAPHIC PAPER PROUDUCTS LTD., CHANDRAPUR

In the result, the appeal of the Revenue in ITA

TDS. However, the Assessing Officer invoked the provisions of section 194C(1) of the Act and passed impugned order u/s 201(1

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. BILT GRAPHIC PAPER PROUDUCTS LTD., CHANDRAPUR

In the result, the appeal of the Revenue in ITA

TDS. However, the Assessing Officer invoked the provisions of section 194C(1) of the Act and passed impugned order u/s 201(1

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. BILT GRAPHIC PAPER PROUDUCTS LTD.,

In the result, the appeal of the Revenue in ITA

TDS. However, the Assessing Officer invoked the provisions of section 194C(1) of the Act and passed impugned order u/s 201(1

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. BILT GRAPHIC PAPER PROUDUCTS LTD.,

In the result, the appeal of the Revenue in ITA

TDS. However, the Assessing Officer invoked the provisions of section 194C(1) of the Act and passed impugned order u/s 201(1

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. BILT GRAPHIC PAPER PROUDUCTS LTD.,

In the result, the appeal of the Revenue in ITA

TDS. However, the Assessing Officer invoked the provisions of section 194C(1) of the Act and passed impugned order u/s 201(1

I.T.O.(T.D.S.) WARD 2(3), CHANDRAPUR vs. BILT GRAPHIC PAPER PROUDUCTS LTD., CHANDRAPUR

In the result, the appeal of the Revenue in ITA

TDS. However, the Assessing Officer invoked the provisions of section 194C(1) of the Act and passed impugned order u/s 201(1

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.

TDS amount u/s 201(1) of the Act vide order dated 26.03.2015. 5. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order considering the submissions of the assessee held that under the provisions of sub-section (6) of section 194C

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.

TDS amount u/s 201(1) of the Act vide order dated 26.03.2015. 5. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order considering the submissions of the assessee held that under the provisions of sub-section (6) of section 194C

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.

TDS amount u/s 201(1) of the Act vide order dated 26.03.2015. 5. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order considering the submissions of the assessee held that under the provisions of sub-section (6) of section 194C

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.

TDS amount u/s 201(1) of the Act vide order dated 26.03.2015. 5. Being aggrieved, an appeal was filed before the ld. CIT(A), who vide impugned order considering the submissions of the assessee held that under the provisions of sub-section (6) of section 194C

THE PROJECT DIRECTOR, NATIONAL HIGHWAY AUTHORITY OF INDIA,,NAGPUR vs. I.T.O. T.D.S. WARD 2-(1), NAGPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

Bench: Shri G.D. Agrawal & Shri Mahavir Singh

1 per annum which is payable by the concessionaire to NHAI in consideration of grant of the project highway on BOT basis. This also requires examination. Similar are the facts relating to the issue of TDS under Section 194C

M/S TAWARI TRADERS ,BULDHANA vs. INCOME TAX OFFICER WARD -2, KHAMGAON

In the result, appeal by the assessee stands dismissed

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

1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the assessee has deducted and paid the tax on such sum on the date of furnishing of return of income by the resident payee referred to in the said proviso. 8.3 From the plain reading of provision of section

VIJAY ENGINEERING ENTERPRISES,NAGPUR vs. ITO, WD,-8(4), NAGPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

TDS at the rate of 40%. However, the Assessing Officer invoking the provisions of section 194C of the Act made a deduction at the lower rates i.e. 1

RAGHAV AGRITECH,NAGPUR vs. ITO WARD 3(4), NAGPUR

In the result, appeal filed by the assessee is allowed

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

1) by making adjustments that do not fall within the purview of adjustments that can be made under clause i to vi of sub- section 1a of section 143 is bad in law. Further the Ld. AddI/JCIT (A) has erred in not adjudicating the issue. 5 That the Ld. AddI/JCIT (A) erred in holding that since the tax at source

INCOME TAX OFFICER WARD-7(2), NAGPUR vs. M/S SHIVPRAKASH RAJNARAYAN MISHRA(HUF), NAGPUR

In the result, Revenue’s appeal is dismissed and assessee’s

Bench: Shri Sandeep Gosain & Shri G. Manjunatha

1,14,22,786, has considered only an amount of ` 9,49,680, in its return of income without offering any proper explanation about the balance transportation charges. The Assessing Officer further observed that the parties have deducted TDS under section 194C

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

1,98,450 under section 40(a)(ia) of the Act for failure to deduct TDS under section 194I of the Act, and also disallowed the amount of ` 2,57,530 towards advertisement expenses 6 M/s. Pyramid Developers M/s. Pyramid Arcade Pvt. Ltd. for failure to deduct tax at source under section 194C

ACIT, CIRCLE-4, NAGPUR vs. M/S NANDLAL ENTERPRISES, NAGPUR

In the result, appeal of Revenue in ITA No

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

TDS. the section 194C are not applicable to the assessee. The appellant has relied upon the following decisions:-  ACIT V/s. M/s. Nandlal Enterprises ITA No.198/Nagpur/2009.  CIT V/s. Excel Industries Ltd. 358 ITR 295 (SC).  Kanwar Singh Saini V/s. HC Delhi (2012) 4 SCC pg 308. In the case of CIT vs. Excel Industries Ltd (358 ITR 295), the Apex Court

ACIT, CIRCLE-4, NAGPUR vs. M/S NANDLAL ENTERPRISES, NAGPUR

In the result, appeal of Revenue in ITA No

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

TDS. the section 194C are not applicable to the assessee. The appellant has relied upon the following decisions:-  ACIT V/s. M/s. Nandlal Enterprises ITA No.198/Nagpur/2009.  CIT V/s. Excel Industries Ltd. 358 ITR 295 (SC).  Kanwar Singh Saini V/s. HC Delhi (2012) 4 SCC pg 308. In the case of CIT vs. Excel Industries Ltd (358 ITR 295), the Apex Court