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

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

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

vi) of Income Tax Rules has been duly complied by the appellant. In face of such clear provisions of section 194C(6) as explained by circular issued by CBDT as above, the Ld. ITO had no reason to hold that the payment made by transport operators to other contractors are exempt from TDS and not the payment made to transport

ASSTT.COMMISSIONER OF INCOME TAX CIRCLE-5, NAGPUR vs. THE NIRMAL UJWAL CREDIT CO-OP SOCIETY LTD, NAGPUR

In the result, appeal for the A

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

9)(1), Hyderabad in CA No. 10245 of 2017 and also in spite of the fact that entire receipts of society would not be entitled for deduction u/s. 80P(2) of the I.T. Act, 1961. 2 The Nirmal Ujwal Credit Co–operative Society Ltd. A.Y.2014–15 2. Whether on the facts and in the circumstances of the case

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. AAKAR HOTELS, NAGPUR

In the result, appeal of the revenue is dismissed

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

9, Palm Residency, CIDCO colony, Butibori Nagpur for consideration of Rs 3,30,00,000/- on 20/02/2016 through assignment deed. iii. Further on verification it is seen that even the Purchaser deducted tax and filed TDS return in form 26 QB showing TDS of Rs 3,30,000/- on account of purchase of property from Aakar hotels. Thus Assessee gained

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

1) or u/s143(3) and not pending at the time of search in the absence of any incriminating material unearthed as a result of search in the case of assessee. 8. As pointed out on behalf of the assessee, there is a total absence of reference to any incriminating material which may have any bearing to the impugned additions/ disallowances

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

1) or u/s143(3) and not pending at the time of search in the absence of any incriminating material unearthed as a result of search in the case of assessee. 8. As pointed out on behalf of the assessee, there is a total absence of reference to any incriminating material which may have any bearing to the impugned additions/ disallowances

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

1) or u/s143(3) and not pending at the time of search in the absence of any incriminating material unearthed as a result of search in the case of assessee. 8. As pointed out on behalf of the assessee, there is a total absence of reference to any incriminating material which may have any bearing to the impugned additions/ disallowances

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

1) or u/s143(3) and not pending at the time of search in the absence of any incriminating material unearthed as a result of search in the case of assessee. 8. As pointed out on behalf of the assessee, there is a total absence of reference to any incriminating material which may have any bearing to the impugned additions/ disallowances

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

1) or u/s143(3) and not pending at the time of search in the absence of any incriminating material unearthed as a result of search in the case of assessee. 8. As pointed out on behalf of the assessee, there is a total absence of reference to any incriminating material which may have any bearing to the impugned additions/ disallowances

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

1) or u/s143(3) and not pending at the time of search in the absence of any incriminating material unearthed as a result of search in the case of assessee. 8. As pointed out on behalf of the assessee, there is a total absence of reference to any incriminating material which may have any bearing to the impugned additions/ disallowances

HASANTE BURHANIAH FIDAYYIAH TRUST,NAGPUR vs. INCOME TAX OFFICER (TDS) WARD-1, NAGPUR

In the result, assessee’s appeals for A

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

1) of IT. Act 1961 provides that no intimation under this sub-section shall be sent after the expiry of one year from the Financial Year for which statement is filed.” 11. The learned Departmental Representative relied upon the order of the authorities below. 9 12. We have carefully considered the rival contentions, perused the orders of the authorities below

GURPALSINGH CHANANSINGH NAGRA,AKOLA vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC, BANGLORE

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

Bench: Shri V. Durga Rao & Shri K.M. Roy

TDS credit is claimed without including the receipt as income for the year. 6.3 As for the contention of the appellant that the intimation/order passed u/s 143(1) is against the provisions of the Act and is bad in law, the same is found to be not sustainable. The CPC has made the adjustment to the income of the assessee

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

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 (TDS) on payment of Rs 2,06,50,000/- to the building contractor has not been deducted u/s 194C

SHEPHALI ANIL MALVIYA,NAGPUR vs. DCIT,CPC,TDS, GHAZIABAD

In the result, assessee’s appeals (Ms

Bench: Shri Sandeep Gosain & Shri Arun Khodpia

1) of the Act w.e.f. 01.06.2015. There are plethora of cases which decided this issue that if TDS statements were filed prior to 01.06.2015 then there cannot be any levy of late fees U/S.234E of the Act. That however, TDS statements filed after 01.06.2015 would attract the late filing fees as per Section 234E of the Act. We further observe

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.)

9(1)(vi) of the Act. 3. The learned AO and CIT(A) erred in making disallowance of expenditure of Rs.2,69,332 under section 40(a)(ia) of the Act for non- deduction of TDS

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.

9 Group of (111 Cases) u/s.234E C. Fatheraj Singhvi vs. Union of India, 73 taxmann.com 252 (Karnataka-HC) dated 26.08.2016 : “24. If the facts of the present cases are examined in light of the aforesaid observation and discussion, it appears that in all matters, the intimation given in purported exercise of power under Section 200A are in respect of fees

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.

9 Group of (111 Cases) u/s.234E C. Fatheraj Singhvi vs. Union of India, 73 taxmann.com 252 (Karnataka-HC) dated 26.08.2016 : “24. If the facts of the present cases are examined in light of the aforesaid observation and discussion, it appears that in all matters, the intimation given in purported exercise of power under Section 200A are in respect of fees