MARSHALL BREEDERS PVT LTD.,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,(CPC-TDS),, GHAZIABAD

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

3. In all these appeals, the assessee has raised additional ground as well as grounds of appeal on appeal memo. The Ld. AR of the assessee submitted that if the additional ground is decided in favour of the assessee, then grounds of appeal on appeal memo becomes academic in nature. The additional ground raised in all these appeals reads

MARSHALL BREEDERS PVT LTD.,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,(CPC-TDS),, GHAZIABAD

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

3. In all these appeals, the assessee has raised additional ground as well as grounds of appeal on appeal memo. The Ld. AR of the assessee submitted that if the additional ground is decided in favour of the assessee, then grounds of appeal on appeal memo becomes academic in nature. The additional ground raised in all these appeals reads

MARSHALL BREEDERS PVT LTD.,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,(CPC-TDS),, GHAZIABAD

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

3. In all these appeals, the assessee has raised additional ground as well as grounds of appeal on appeal memo. The Ld. AR of the assessee submitted that if the additional ground is decided in favour of the assessee, then grounds of appeal on appeal memo becomes academic in nature. The additional ground raised in all these appeals reads

MARSHALL BREEDERS PVT LTD.,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,(CPC-TDS),, GHAZIABAD

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

3. In all these appeals, the assessee has raised additional ground as well as grounds of appeal on appeal memo. The Ld. AR of the assessee submitted that if the additional ground is decided in favour of the assessee, then grounds of appeal on appeal memo becomes academic in nature. The additional ground raised in all these appeals reads

MARSHALL BREEDERS PVT LTD.,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,(CPC-TDS),, GHAZIABAD

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

3. In all these appeals, the assessee has raised additional ground as well as grounds of appeal on appeal memo. The Ld. AR of the assessee submitted that if the additional ground is decided in favour of the assessee, then grounds of appeal on appeal memo becomes academic in nature. The additional ground raised in all these appeals reads

MARSHALL BREEDERS PVT LTD.,NASHIK vs. ASSISTANT COMMISSIONER OF INCOME-TAX,(CPC-TDS),, GHAZIABAD

In the result, appeal of the assessee in ITA No

Bench: Shri R.S.Syal, Vp & Shri Partha Sarathi Chaudhury, Jm

3. In all these appeals, the assessee has raised additional ground as well as grounds of appeal on appeal memo. The Ld. AR of the assessee submitted that if the additional ground is decided in favour of the assessee, then grounds of appeal on appeal memo becomes academic in nature. The additional ground raised in all these appeals reads

M/S. PHADKE AND PHADKE WINE SHOP,,AHMEDNAGAR vs. INCOME-TAX OFFICER, WARD - 4,, AHMEDNAGAR

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

section 145(3) of the Act before the Tribunal. 8. On hearing both sides and after perusing the said order of the Tribunal as well as the orders of ITO and the CIT(A), I find the business line of both assessees are comparable. Further, I find relevant to extract the contents of paras 9 and 10 of the order

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SPADEWORK SOFTWARE SERVICES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC) -TDS, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SPADEWORK SOFTWARE SERVICES P LTD,PUNE vs. DEPUTY COMMISSIONER OF INCOME-TAX (CPC) -TDS, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation

SHATABDI INSTITUTE OF ENGINEERING AND RESEARCH,AGASKHIND vs. ACIT, CPC(TDS),, GHAZIABAD

In the result, the appeals in ITA No

3. It is observed that all these appeals are time barred by nominal days. However, taking into consideration the outbreak of Covid 19, at the relevant time, the said delay is condoned and the instant appeals are admitted for disposal on merits by virtue of judgment of the Hon‟ble Supreme Court in Cognizance for Extension of Limitation