SHRI ABHIJIT MADHUSUDAN SAPKAL,NAGPUR vs. A.C.I.T. CIRCLE 1(1), NAGPUR

In the result this appeal by the assessee stands allowed

Bench: Shri Shamim Yahya. (S.M.C.)

TDS under section 194J of the Act. 4. The learned CIT(A) passed the order in violation of principle of natural

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 at the rate of 10% under section 194J (a section applicable when payee is a professional/ technical service provider

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 of Rs.133500/- U/s 194J during F.Y. 2011-12 as per Annexure-11 of the audit report in Form No.3CB dated 29.09.2012. Assessee has stated in its reply that the audit fees and expenses is paid on completion on audit that too in the next financial year. As per audit report auditor has clearly mention the amount of tax deductible

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 of Rs.133500/- U/s 194J during F.Y. 2011-12 as per Annexure-11 of the audit report in Form No.3CB dated 29.09.2012. Assessee has stated in its reply that the audit fees and expenses is paid on completion on audit that too in the next financial year. As per audit report auditor has clearly mention the amount of tax deductible

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 of Rs.133500/- U/s 194J during F.Y. 2011-12 as per Annexure-11 of the audit report in Form No.3CB dated 29.09.2012. Assessee has stated in its reply that the audit fees and expenses is paid on completion on audit that too in the next financial year. As per audit report auditor has clearly mention the amount of tax deductible

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 of Rs.133500/- U/s 194J during F.Y. 2011-12 as per Annexure-11 of the audit report in Form No.3CB dated 29.09.2012. Assessee has stated in its reply that the audit fees and expenses is paid on completion on audit that too in the next financial year. As per audit report auditor has clearly mention the amount of tax deductible

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 of Rs.133500/- U/s 194J during F.Y. 2011-12 as per Annexure-11 of the audit report in Form No.3CB dated 29.09.2012. Assessee has stated in its reply that the audit fees and expenses is paid on completion on audit that too in the next financial year. As per audit report auditor has clearly mention the amount of tax deductible

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 of Rs.133500/- U/s 194J during F.Y. 2011-12 as per Annexure-11 of the audit report in Form No.3CB dated 29.09.2012. Assessee has stated in its reply that the audit fees and expenses is paid on completion on audit that too in the next financial year. As per audit report auditor has clearly mention the amount of tax deductible

M/S ATASHA ASHIRWAD BUILDERS,NAGPUR vs. A.C.I.T (TDS) RANGE 1, NAGPUR

In the result, the appeal of assessee is allowed

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

194J, 194H of the Act and also has an obligation to furnish quarterly statements of TDS in Form No. 26Q within the prescribed due dates. The said details by way of a tabular form is reflected in para 2 of the order of Addl. CIT. We note that the Addl. CIT imposed penalty u/s. 272A