VIJAY ENGINEERING ENTERPRISES,NAGPUR vs. ITO, WD,-8(4), NAGPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

201(1) and section 271C of the Act respectively. A. Preliminary Issue - Condonation of Delay 2. Before us, at the outset

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, (TDS), CIRCLE-1, NAGPUR

In the result, the appeal is partly allowed for statistical purposes

Bench: Shri R.S.Syal & Shri Partha Sarathi Chaudhuryassessment Year : 2012-13 Bank Of India, Dcit (Tds), Hingna Branch, Nagpur Zonal Office, Vs. Circle-1, 3Rd Floor, Csd Dept., Kingsways, Nagpur Nagpur – 440 001, Maharashtra Pan : Aaacb0472C Appellant Respondent

condone the delay in presenting the appeal before the ld. CIT(A). 6. The next issue raised in this appeal is about the limitation for passing of the order u/s 201(1)/(1A). The claim of the assessee is that the order passed by the AO was time barred in view of the provisions contained in section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS CIRCEL-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISISONER OF INCOME TAX, TDS, CIRICLE-51(10, NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

BANK OF INDIA,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, TDS, CIRCLE-51(1), NAGPUR

Appeals are partly allowed/allowed for statistical purposes in above terms

Bench: Shri Satbeer Singh Godara & Dr. Dipak Ripote

Delay in filing the appeal before the ld. CIT(A) is condoned. ii. The order u/s 201(1)/(1A) is not time barred. iii. The question whether the assessee is in default in terms of section

M/S WESTERN COALFIELDS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-2, NAGPUR

In the result, both the appeals of the assessee for assessment year

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

condone the delay in respect of both these appeals and proceed to hear them on merits. Adjudication of grounds in appeal Memo 6. At the time of hearing through video conference, the Ld. AR of the assessee submitted that common grounds were raised in both the appeals i.e. whether the assessee has obligation to deduct tax at source in respect

M/S WESTERN COALFIELDS LIMITED,NAGPUR vs. DEPUTY COMMISSIONER OF INOCME TAX CIRCLE-2, NAGPUR

In the result, both the appeals of the assessee for assessment year

Bench: Shri D. Karunakara Rao, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपीऱ सं. / Ita Nos.253 & 254/Nag/2018 ननिाारण वषा / Assessment Years : 2009-10 & 2010-11 M/S. Western Coalfields Ltd. Coal Estate, Civil Lines, Nagpur-400 001. Pan : Aaacw1578L .......अऩीऱाथी / Appellant बनाम / V/S.

condone the delay in respect of both these appeals and proceed to hear them on merits. Adjudication of grounds in appeal Memo 6. At the time of hearing through video conference, the Ld. AR of the assessee submitted that common grounds were raised in both the appeals i.e. whether the assessee has obligation to deduct tax at source in respect