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

In the result, appeal by the assessee for A

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

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

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

1) that if the person is making payment for transportation charges, then it should deduct TDS and in sub-section 194C(6), it would say that no TDS deduction would be made if the payment is given to a contractor in the business of transportation on furnishing of his PAN. Further, the provisions of Section 194C( 6) and 194C

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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/Nag./2023 TDS Circle

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)

9. ITA no.178/Nag./2023 TDS Circle-51(1), Fetri Branch Nagpur Asstt. CIT, Bank of India 2014-15 10. ITA no.179/Nag./2023 TDS Circle-51(1), Dharampeth Branch Nagpur Asstt. CIT, Bank of India 2014-15 11. ITA no.180/Nag./2023 TDS Circle-51(1), Butibori Branch Nagpur Asstt. CIT, Bank of India 2014-15 12. ITA no.181/Nag./2023 TDS Circle