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

5. That the Ld. Commissioner (Appeals) has erred that without considering complete Facts and circumstances of the case submitted at the time of Appeal filing, Ld. Commissioner (Appeals) has stated in its Decision Point No. 5.5 that, 'Assessee himself has accepted that the FDs were made out of surplus funds available'. Whereas, appellant has nowhere in his entire submission

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

In the result, appeal by the assessee for A

TDS is deducted. It is seen that the assessee has not\nfiled his return of income for AY 2015-16. The above transactions, total to\namount Rs.1,32,51,842/- remain unexplained and there is escapement of\nincome in absence of return of income filed. Thus income from above\ntransaction has not been offered

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, filing of PAN of the Payee-Transporter alone is sufficient and no confirmation letter as required by the learned CIT is required; v) Sections 194C(6) and Section 194C(7) are independent of each other, and cannot be read together to attract disallowance u/s 40(a)(ia) read with Section 194C of the Act; and vi) If the assessee

RAVINDRA MADANLAL KHANDELWAL,AKOLA vs. DCIT/ACIT CIRCLE , 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 No. Deducted 1 Amarchand Omprakash Kasat 4,200 - 2 Arihant Corporation 30,667 3,067 3 Ashok Bharatlal Agrawal 1,100 - 4 Ashok Bharatlal Agrawal (HUF) 11,025 1,103 5 Baba Accosiates 1,07,000 10,700 6 Bilala Refinaries 1,02,000 10,200 7 Chandadevi B Khandelwal 73,608 7,361 8 Chetan Ashok Agrawal

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle

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)

5. ITA no.174/Nag./2023 TDS Circle-51(1), Itwari Branch Nagpur Asstt. CIT, Bank of India 2014-15 6. ITA no.175/Nag./2023 TDS Circle-51(1), Hudkeshwar Branch Nagpur Asstt. CIT, Bank of India 2014-15 7. ITA no.176/Nag./2023 TDS Circle-51(1), Hingna Branch Nagpur Asstt. CIT, Bank of India 2014-15 8. ITA no.177/Nag./2023 TDS Circle