BANK OF INDIA,SIHORA BRANCH vs. ACIT,CPC(TDS), GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

BANK OF INDIA ,PRASHEONI BRANCH vs. ACIT,CPC,TDS, GHAZIABAD

In the result, all the appeals filed by the assessee are allowed

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

section 200A, which is effective from 01.06.2015. In this regard, our reference was drawn to the following table containing the requisite particulars in respect of the TDS statements filed by the respective branches of the assessee wherein the late fee u/s 234E has been levied while processing the TDS statements by the ACIT TDS-CPC and which has been confirmed

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

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

TDS of Rs.12,52,000 has been duly deposited with government and hence, disallowance under section 40a(ia) is not warranted. 8 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 3.5 Therefore, the issues sought to be revised by the learned CIT does not result into any prejudice to the Revenue. Therefore, the twin condition of order

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

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

TDS of Rs.12,52,000 has been duly deposited with government and hence, disallowance under section 40a(ia) is not warranted. 8 Latitude Infraventures ITA no.349 & 350/Nag./2024 A.Y. 2016–17 & 2017–18 3.5 Therefore, the issues sought to be revised by the learned CIT does not result into any prejudice to the Revenue. Therefore, the twin condition of order

RAVINDRA KHANDELWAL,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX - CIRCLE AKOLA , AKOLA

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

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

TDS. 11. The assessee being aggrieved with the decision of the Assessing Officer on all the above three issues, filed appeal before the first appellate authority, wherein the learned CIT(A) has dismissed the appeal of the assessee. The observations of the learned CIT(A) are given below:– “Examination of the issue and decision: 6.1 Ground No. 1: Addition

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S RAJYAS SOFTWARE PRIVATE LIMITED ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S CHAMPAK MINES AND MINERALS ,NAGPUR vs. ASSISTATN COMMISSIONER OF INCOME TAX , CPC-TDS, GHAZIABAD

In the result, all the 111 appeals preferred by the different assessees

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Ravisl.

29-49 248/NAG/2019 M/s. Audarya ACIT, 2013-14 Q2 24Q To Construction Pvt. Ltd. CPC-TDS, 2013-14 Q3 24Q 268/NAG/2019 Tilakwadi Shinde Ghaziabad 2013-14 Q4 24Q Plot, 2013-14 Q2 26Q Yavatmal – 445001 2013-14 Q3 26Q 2013-14 Q4 26Q PAN: AAFCA0543A

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under section 68 of the Act. The grounds no.3 to 6, are reproduced below

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under section 68 of the Act. The grounds no.3 to 6, are reproduced below

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under section 68 of the Act. The grounds no.3 to 6, are reproduced below

M/S MAHESHWARI COAL BENEFICATION & INFRASTRUCTURE P LTD.,BILASPUR vs. ACIT CENTRAL CIRCLE 1(1), NAGPUR

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

2,68,490 5. The issue involved in ground no.3, 4, 5 and 6, in the assessment year 2014–15, relates to the addition made on account of unexplained cash credit 3 Maheshwari Coal Beneficatgion & Infrastructure Pvt. Ltd. A.Y. 2014–15 to 2020–21 under section 68 of the Act. The grounds no.3 to 6, are reproduced below