M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

3) of section 200. Provided . . . . . . .‖ (Emphasis Supplied) 8. At the outset it is suffice to state that, the proceedings u/s 201 are default proceedings that are instigated only when any default is committed by the person, either in non-deducting tax (TDS

M/S. RAVI SHREE NARAYAN TRANSPORT,BHILAI vs. ASSISTANT COMMISSIONER OF INCOME TAX (TDS), RAIPUR

Bench: Hon’Ble Shri Ravish Sood & Shri G. D. Padmahshaliआयकर अपीऱ सं. / Ita No. 105 To 107/Rpr/2020 निर्धारण वर्ा / Assessment Year : 2007-08 To 2009-10 M/S Ravi Shree Narayan Transport Acc Main Gate, Jamul Square, Jamul, Bhilai.(C.G.)Pan : Ashfr7461F . . . . . . . अपीऱधर्थी / Appellant बनाम / V/S. Asstt. Commissioner Of Income Tax, . . . . . . . प्रत्यर्थी / Respondent Tds, Raipur (C.G.) द्वारा / Appearances Assessee By : Shri S. R. Rao Revenue By : Shri G. N. Singh सुनवाई की तारीख / Date Of Conclusive Hearing : 22/11/2022 घोषणा की तारीख / Date Of Pronouncement : 26/12/2022 आदेश / Order Per G. D. Padmahshali, Am The Present Bunch Of Appeals Is Challenged Against The Consolidated Order Of Commissioner Of Income Tax (Appeals)-Ii, Raipur [For Short “Cit(A)”] Passed U/S 250 Of Income-Tax Act, 1961 [For Short “The Act”], Which Turned Out Of Consolidated Order Passed U/S 201(1) & 201(1A) Of The Act, By The Asstt. Commissioner Of Income Tax(Tds), Raipur [For Short “Ao”], For Three Assessment Years [For Short “Ay”] 2006-07 To 2008-09. Itat-Raipur Page 1 Of 14

3) of section 200. Provided . . . . . . .‖ (Emphasis Supplied) 8. At the outset it is suffice to state that, the proceedings u/s 201 are default proceedings that are instigated only when any default is committed by the person, either in non-deducting tax (TDS

DOLPHIN PROMOTERS AND BUILDERS,RAIPUR vs. ADDL.CIT, RANGE-1, RAIPUR, RAIPUR

Bench: Shri Ravish Sood, Jm & Shri Arun Khodpia, Am आयकर अपील सं. / Ita No: 58/Rpr/2024 (िनधा"रण वष" Assessment Year: 2011-12)

201 & 202/RPR/2017, wherein while dealing with the similar contentions raised by the assessee and defendant by the revenue are dealt with at length and a view has been formed by this tribunal after considering various judicial pronouncements, deliberating upon all possible aspects, under the following observations: 32 Dolphin Promoters and Builders vs Addl. CIT, Range-1, Raipur 19. As stated

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOME TAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

JANTA INDUSTRIES,BASPAIPARA vs. MS.RANJINI SRIKUMAR, INCOMETAX OFFICER(TDS), INCOME TAX OFFICE

In the result, appeal of the assessee in ITA No

Bench: Shri Partha Sarathi Chaudhury & Shri Avdhesh Kumar Mishraआयकर अपील सं. / Ita Nos.46 & 47/Rpr/2026 "नधा"रण वष" / Assessment Year : 2013-14 Janta Industries Durga Talkies Road, Rajnandgaon (C.G.)-491 441 Pan: Aaffj9101J ........अपीलाथ" / Appellant बनाम / V/S. The Income Tax Officer (Tds) Centralized Processing Centre (Cpc) Bengaluru ……""यथ" / Respondent

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, , BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

MESSERS HILL BROW METALLICS & CONSTTRUCTION PRIVATE LIMITED,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

MESSERS HILL BROW METALLICS & CONSTTRUCTION PRIVATE LIMITED,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

MESERS JAGDISH EARTHCON SERVICES PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS , BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

MESERS JAGDISH EARTHCON SERVICES PRIVATE LIMITED,BILASPUR vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

SHRI SUSHIL MITTAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

MESERS NEERA CONSTRUCTION,BILASPUR vs. INCOME TAX OFFICER TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

SHRI SUNIL KUMAR AGRAWAL,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

MESERS ARYA CONSTRUCTION COMPANY,RAIGARH vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April

SHRI SUNIL KUMAR AGRAWAL LLP,PATHALGAON vs. INCOME TAX OFFICER, TDS, BILASPUR

In the result, appeals of the assesses are allowed

Bench: Shri Anil Chaturvedi, Am & Shri Partha Sarathi Chaudhury, Jm आयकर अपील सं. / Ita Nos. 34 & 35/Rpr/2019 धनधाारण वषा / Assessment Years : 2013-14 & 2014-15

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012. 6. We may also reproduce the Section 200A which was inserted by the Finance Act 2009 with effect from 1st April