DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(3), NAGPUR vs. M/S. FUELCO COAL INDIA LTD., NAGPUR

Appeal of the Revenue is dismissed

Bench: Shri V. Durgarao & Shrik.M. Roy, Accountant, Member

TDS Disallowance u/s 40a(ia) on account of failure to deposit in the Govt Account the TDS deducted on 3. 1,86,63,861 payment

AHSAAN QURESHI,NAGPUR vs. ACIT CIRCLE-2, NAGPUR

In the result, appeal filed by the assessee is allowed

Bench: Shri V. Durga Rao

TDS is disallowed by not following various judgments Hon High Court and Hon. ITAT that above amendments is curative in nature

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

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

TDS is noting but income tax paid in advance before the due date. Since the interest on income tax is disallowable

SHRIRAM DADAJI MATTE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal filed by the assessee for the assessment year

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

TDS is noting but income tax paid in advance before the due date. Since the interest on income tax is disallowable

SANJAY KISAN CHOPDE,NAGPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, NAGPUR

In the result, appeal of the assessee is allowed

Bench: Shri S.S.Godara & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.176/Nag/2022 िनधा"रण वष" / Assessment Year : 2014-15 Sanjay Kisan Chopde, The Deputy Balaji Associates, Gs 37, Vs Commissioner Of Amar Jyoti Palace, Lomat Income Tax, Circle-1, Square, Wardha Road, Nagpur. Nagpur – 440012. Pan: Abapc6968N Appellant/ Assessee Respondent/Revenue Assessee By Shri Abhay Agrawal – Advocate Revenue By Shri Abhay Y. Marathe – Sr.Dr Date Of Hearing 25/01/2024 Date Of Pronouncement 30/01/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld.Commissioner Of Income Tax(Appeals)[Nfac], Dated 30.3.2022 Emanating From Assessment Order Under Section 143(3) Dated 30.06.2016 For A.Y.2014-15. The Grounds Of Appeal Raised By The Assessee Are As Under : Sanjay Kisan Chopde [A]

TDS data from Form 26AS whereas, the corresponding receipt did not relate to the assessee. 5. In the facts and circumstances of the case and in law, learned CIT(A) and learned AO should have disallowed

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2(1), NAGPUR vs. M/S. GUPTA ENERGY PVT. LTD, NAGPUR

Bench: Shri Inturi Rama Rao & Shri S.S. Viswanethra Ravi

TDS and disallowed on its own interest on share application money in A.Y. 2013-14. Further, the AO observed for the year

ASSISTANT COMMISSIONER OF INCOME TAX AKOLA CIRCLE , AKOLA vs. AKOLA URBAN CO-OPRATIVE BANK LTD , AKOLA

In the result, appeal filed by the Revenue is dismissed

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

disallowance of expenses aggregating to ` 13,92,389, being 30% of ` 46,41,297, on which TDS was not deducted

M/S. SHI vs. HAKTI VEHICLE AGENCY PVT. LTD,NAGPURVS.ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, NAGPUR

In the result, the appeal of the assessee stands partly allowed

Bench: Hon’Ble Shri S. S. Godara & Shri G. D. Padmahshaliआयकर अपऩल सं. / Ita No. 030/Nag/2023 निर्धारण वषा / Assessment Year : 2014-15 M/S Shivshakti Vehicle Agency Pvt Ltd. 101, Shivam Towers, Opp. Vikas Eng. Corp., Wardhaman Nagar, Nagpur-440008 Pan: Aahcs4685D . . . . . . . अपीलार्थी / Appellant

disallowance of interest on delayed payment of TDS etc. 2.2 Aggrieved assessee carried the matter in appeal before first appellate

JALENDRA KRISHNARAO POYAM,AMRAVATI vs. DEPUTY COMMISSIONER OF INCOME TAX, AMRAVATI

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

Bench: Shri Pavan Kumar Gadalejalendra Krishnarao Poyam, Prop. Nilanjay Services Akola -444701, ……………. Appellant Maharashtra. Pan–Amxpp2443H V/S Dcit, Saturna, ……………. Respondent Amravati-444601, Maharashtra, Assessee By:Shri.Ratan Sharma.Ar Revenue By :Shri.Surjit Kumar Saha. Sr.Dr

disallowance u/s 40(a)(ia) for non deduction of TDS on interest paid amounting to Rs. 36,222/- & 93,377/- to Cholamandalam

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, BSNL RTTC BUILDING vs. THE WARDHA DISTRICT CENTRAL COOPERATIVE BANK LTD, WARDHA

In the result, Revenue’s appeal stands allowed for statistical purposes

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

disallowance for payment of gratuity, deduction and deposit of TDS, investments /advances/loans, expenses incurred for earning exempt income, business expenses

SHRI PRAMOD NARAYANRAO GHALANI ,WARDHA vs. INCOME TAX OFFICER, WARD-1, WARDHA

In the result, appeal filed by the assessee is allowed

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

TDS). The Assessing Officer, considering these facts, proceeded to disallow the amount of interest of ` 2,81,733, and the same

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

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

Disallowance u/s 40(a) (ia) of the Act for non-deduction of TDS 3.1 The assessee is a partnership firm

LATITUDE INFRAVENTURES,NAGPUR vs. PCIT,NAGPUR-1, NAGPUR

In the result, appeal filed by the assessee for assessment year 2017–18

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

Disallowance u/s 40(a) (ia) of the Act for non-deduction of TDS 3.1 The assessee is a partnership firm

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. We humbly request your kindness to please delete the disallowance made by the AO. 3. Disallowance of interest to the tune

VINIT VISHWASRAO HINGANKAR,AKOLA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE AKOLA

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

Bench: Shri Pavan Kumar Gadalevinit Vishwasrao Hingankar, Laxmi Nagar, Gorakshan Road Akola -444 004, ……………. Appellant Maharashtra. Pan – Aaeph6982N V/S Acit, Aayakar Bhavan,Murtizapur Road, ……………. Respondent Akola,-444001, Maharashtra. Assessee By:Smt.Veena Agrawal, A.R. Revenue By :Shri Surjit Kumar Saha, Sr.Dr

TDS u/sec194A of the Act. The Assessing Officer invoked the provisions of sec40(a)(ia) of the Act and made disallowance

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

disallowance u/s. 40(a)(ia) of the Act made on account of non-deduction of TDS. We thus do not find

ASSISTANT COMISSIONER CENTRAL CIRCLE 1(3), NAGPUR vs. M/S SHRIGOPAL RAMESHKUMAR SALES 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 provisions as well as applicability of section 40A(3) so as to warrant any disallowance under those heads as per law. 18. That

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

disallowance of ` 55,89,527, in F.Y. 2019-20 and carry forward the buyback income. He submitted that the contingent provisions for expenses are not liable for TDS