DCIT-CC-1(3), NAGPUR, NAGPUR vs. R.B.S.D. AND F.N. DAS(EXPORT FIRM), VIZIANAGRAM

In the result, appeal filed by the Revenue is dismissed

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

Survey u/s 133A of IT act was conducted at premises of the assessee on 25.08.2021. Assessee filed return of income on 13.02.2022 declaring total income of Rs. 18,01,81,210/-. Case was selected for scrutiny and notice under section 143(2) and 142(1) were issued which were duly replied by the assessee. In the assessment order passed u/s

ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

TDS returns statement in Form 26Q relevant to the assessment year under consideration. The survey operations u/s 133A of the Act were

ITO (TDS), WARD-2(3),, NAGPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

TDS returns statement in Form 26Q relevant to the assessment year under consideration. The survey operations u/s 133A of the Act were

ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

TDS returns statement in Form 26Q relevant to the assessment year under consideration. The survey operations u/s 133A of the Act were

ITO (TDS), WARD-2(3),, CHANDRAPUR vs. ACC LTD.,, CHANDRAPUR

In the result, the appeal filed by the Revenue in ITA

Bench: Shri Inturi Rama Rao & Shri S. S. Viswanethra Raviआयकर अपील सं. / Ita Nos.73 To 76/Nag/2017 िनधा"रण वष" / Assessment Years : 2011-12 To 2014-15 Ito (Tds), Ward-2(3), Vs. Acc Ltd., Chandrapur- 442401. Chanda Cement Works, P.O. Cement Nagar, Chandrapur, Dist.- Chandrapur, Chandrapur - 442502. Pan : Aaact1507C Appellant Respondent Revenue By : Shri Maurya Pratap Assessee By : Shri Chaitanya D. Joshi Date Of Hearing : 20.07.2023 Date Of Pronouncement : 31.07.2023 आदेश / Order Per Inturi Rama Rao, Am: These Are The Appeals Filed By The Revenue Directed Against The Common Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Nagpur [‘The Cit(A)’] Dated 26.12.2016 Quashing The Order Passed By The Income Tax Officer (Tds), Ward-2(3), Chandrapur U/S 201(1) Of The Income Tax Act, 1961 (‘The Act’) For The Assessment Years 2011-12 To 2014-15 Respectively. 2. Since The Identical Facts & Common Issues Are Involved In The Above Captioned Four Appeals Of The Revenue, We Proceed To Dispose Of The Same By This Common Order. 3. For The Sake Of Convenience & Clarity, The Facts Relevant To The Appeal Of The Revenue In Ita No.73/Nag/2017 For The Assessment Year 2011-12 Are Stated Herein.

TDS returns statement in Form 26Q relevant to the assessment year under consideration. The survey operations u/s 133A of the Act were

M/S INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1) , NAGPUR

In the result, appeal filed by the assessee for A

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

TDS U/s. 195 of the Act. It is also observed that the seller Smt. Davuluri Sai Swapna is a non-resident from the assessment order passed by AO, Ward- 12(2), Hyderabad. Similarly it is also noticed that the AO erred in not adopting the SRO value as prescribed U/s. 50C of the Act while concluding the assessment

INDOWORTH INDIA LIMITED,NAGPUR vs. ACIT(TDS), CIRCLE 51(1), NAGPUR

In the result, appeal filed by the assessee for A

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

TDS U/s. 195 of the Act. It is also observed that the seller Smt. Davuluri Sai Swapna is a non-resident from the assessment order passed by AO, Ward- 12(2), Hyderabad. Similarly it is also noticed that the AO erred in not adopting the SRO value as prescribed U/s. 50C of the Act while concluding the assessment

ACIT CENTRAL CIRCLE-1(3), NAGPUR vs. R.B.S.D. AND F.N. DAS (EXPORT FIRM), VIZIANAGARAM

In the result, appeal filed by the Revenue is dismissed

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

Survey u/s 133A of IT act was conducted at premises of the assessee on 25.08.2021. Assessee filed return of income on 13.02.2022 declaring total income of Rs. 18,01,81,210/-. Case was selected for scrutiny and notice under section 143(2) and 142(1) were issued which were duly replied by the assessee. In the assessment order passed u/s

ASSISTANT COMMISSIONER INCOME TAX-CENTRAL CIRCLE-1(3), NAGPUR vs. RADHIKA METALS AND MINERALS, VIZIANAGARAM

In the result, appeal filed by the Revenue is dismissed

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

TDS details on bills raised, their ledger account in assessee's books of accounts confirmation from parties and copy of income tax return filed by these creditors. However, the AO relied on statement of three creditors recorded at the time of survey and held the creditors as bogus and added the amount of ₹3,14,08,070/– as unexplained expenditure

M/S V.D.KANAL,NAGPUR vs. DCIT, CIRCLE -8, NAGPUR

In the result, the Revenue’s appeal is allowed and the assessee’s appeal is dismissed

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

TDS amount. To honour the commitment made to survey team he had paid tax of Rs.30.18 lacs as agreed by survey team. The Learned Commissioner of Income Tax (Appeal-II), Nagpur had ignored the above working &: further added Rs.7,28,941/- in assessee's total income. I request for the deletion of the additional amount

ASSTT. COMMISSIONER OF INCOME TAX, CIR. 8, NAGPUR vs. M/S V.D. KANAL, NAGPUR

In the result, the Revenue’s appeal is allowed and the assessee’s appeal is dismissed

Bench: Shri Shamim Yahya & Shri Ram Lal Negi..

TDS amount. To honour the commitment made to survey team he had paid tax of Rs.30.18 lacs as agreed by survey team. The Learned Commissioner of Income Tax (Appeal-II), Nagpur had ignored the above working &: further added Rs.7,28,941/- in assessee's total income. I request for the deletion of the additional amount

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AKOLA, NAGPUR vs. RBSD AND FN DAS, NAGPUR

In the result, appeal by the Revenue stands dismissed

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

TDS. The Assessing Officer has not found any defect in the documents produced by the assessee nor has the Assessing Officer falsified these documents. It is also undisputed that the assessee has sold goods worth ` 55,15 crore during the relevant previous year. Without employing labourer through contractors such sales would not have been possible. The Assessing Officer

M/S BALAJI VENTURES PVT. LTD,NAGPUR vs. DY, CIT(TDS) CIR. 1, NAGPUR

Bench: Sh. Vikram Singh Yadav & Sh. Yogesh Kumar U.S.M/S. Balaji Ventures Pvt. Ltd. The Dy. Commissioner Of Income “Krishna House”, Tax (Tds), 71/A, S.T.Bus Vs. Circle-1, Nagpur Stand Road, Ganeshpeth, Nagpur-440 018 Pan: Ngpd0 2781C (Respondent) (Appellant)

TDS), 71/A, S.T.Bus Vs. Circle-1, Nagpur Stand Road, Ganeshpeth, Nagpur-440 018 PAN: NGPD0 2781C (RESPONDENT) (APPELLANT) Appellant by Sh. NareshJakhotia, CA Respondent by Sh. VitthalBhosale,Jt. CIT-DR Date of Hearing 06.06.2022 Date of Pronouncement 08.06.2022 ORDER PER YOGESH KUMAR U.S., JM This appeal is filed by the assessee against the order of Learned Commissioner of Income

ASSTT.COMMISSIONER OF INCOME TAX ,CIRCLE-4, NAGPUR vs. SHRI NANDLAL B MALOO, NAGPUR

In the result, assessee’s cross objection is partly allowed

Bench: Shri P.K. Bansal & Shri Amarjit Singh

survey u/s 133A, no evidence of rendering the services were found. Under such circumstances also the whole of such amount would be taxable in the assessee's hand. He further argued that then AO did not give credit to the amount as transport charges. He further contented that the present AO treated the same as interest and added the whole

INCOME TAX OFFICER(TDS) WARD, WARDHA, NAGPUR vs. M/S VARCO ASSOCIATES, YAVATMAL

In the result, the appeal of Revenue is dismissed

Bench: Shri D. Karunakara Rao, Am & Shri Vikas Awasthy, Jm

survey action u/s. 133A was carried out in the case of assessee. Thereafter on spot verification carried out on 24-10-2013 certain documents were found that indicate the assessee has made payment of interest to 156 persons in lieu of unsecured loans taken from the aforesaid persons. The assessee had not deducted tax on source on such payment

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

133A(2A) was conducted at the business premises of the assessee on 10th October 2014 and during the course of survey, it was found that 6 Ultratech Cement Ltd. no TDS had been deducted on freight payment made in respect of transportation charges. It was explained by the assessee that as per the provisions of section 194C

ACIT-CENTRAL CIRCLE-1(3), NAGPUR vs. R.B.S.D. AND F.N. DAS (EXPORT FIRM), VIZIANAGARAM

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

survey under section 133A of the Act was conducted at the business premises of the assessee no 25/08/2021. The case was selected for scrutiny under section 147 of the Act and statutory notices under section 148 of the Act was issued in response to which the assessee filed return of income on 11/04/2023, declaring total income