PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

TDS) ITA Nos. 560, 561 & 562/RPR/2025 for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent. 25

PADMA PARAKH, RAJNANDGAON,RAJNANDGAON vs. INCOME TAX OFFICER, TDS, BHILAI, BHILAI

In the result, all the appeals of the assessee are allowed

Bench: Shri Partha Sarathi Chaudhury & Shri Arun Khodpiaआयकर अपील सं. / Ita Nos.560, 561 & 562/Rpr/2025 "नधा"रण वष" / Assessment Year : 2014-15 Padma Parakh Parakh Nursing Home, Lal Bagh, Rajnandgaon-491 441 (C.G.) Pan: Ajqpp8601H

TDS) ITA Nos. 560, 561 & 562/RPR/2025 for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent. 25

COLLECTOR MINING, KANKER,KANKER vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

COLLECTOR MINING, KANKER,KANKER vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DISTRICT MINING OFFICER, BEMETARA,BEMETARA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

COLLECTOR MINING, KANKER,KANKER vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DEPUTY DIRECTOR (MIN & ADMIN), JAGDALPUR,BASTAR vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

COLLECTOR MINING, KANKER,KANKER vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

DISTRICT MINING OFFICER, DANTEWADA,DANTEWADA vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section

COLLECTOR MINING, KANKER,KANKER vs. DEPUTY COMMISSIONER OF INCOME TAX (TDS), RAIPUR, RAIPUR

Bench: Shri Ravish Sood & Shri Arun Khodpia

TDS) Agra [2012] 25 taxmann.com 187 (Agra) held as under: Even where these is no written contract, liability to TCS arises- Even where assessee city development authority allotted contractors parking lots to run same of assessee to make collection of tax at source under section