VISHAL ENTERPRISE, ,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed to be a notice of payment under section 156. The ld.CIT(A) has dismissed appeals of the assessees on the basis of surmises without examining legality of the issue. He further submitted that subsequently, the ld.CIT

RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed to be a notice of payment under section 156. The ld.CIT(A) has dismissed appeals of the assessees on the basis of surmises without examining legality of the issue. He further submitted that subsequently, the ld.CIT

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

3) of section 206C, deliver, or cause to be delivered, to the Director General of Income- tax (Systems) or the person authorised by the Director General of Income-tax (Systems), a quarterly statement in Form No. 27EQ." Therefore, assessee is not required to file the statement in form 27EQ and hence, assessee is not liable for late filing fees

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS) [2015] 62 taxmann.com 59/70 SOT 167 (Bang.-Trib), the ITAT observed as below:- "Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1) need not do so if he obtains a declaration from the buyer that he is purchasing the goods for use in manufacturing, processing or producing articles or things. It does

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS) [2015] 62 taxmann.com 59/70 SOT 167 (Bang.-Trib), the ITAT observed as below:- "Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1) need not do so if he obtains a declaration from the buyer that he is purchasing the goods for use in manufacturing, processing or producing articles or things. It does

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS) [2015] 62 taxmann.com 59/70 SOT 167 (Bang.-Trib), the ITAT observed as below:- "Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1) need not do so if he obtains a declaration from the buyer that he is purchasing the goods for use in manufacturing, processing or producing articles or things. It does

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

TDS) [2015] 62 taxmann.com 59/70 SOT 167 (Bang.-Trib), the ITAT observed as below:- "Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1) need not do so if he obtains a declaration from the buyer that he is purchasing the goods for use in manufacturing, processing or producing articles or things. It does

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA, SA vs. AR PLOT,,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS,, GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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

STATE BANK OF INDIA (SA vs. AR PLOT),,MORBIVS.ASSTT. COMMR. OF INCOME TAX, CPC-TDS., GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Shri C.M.Garg & Shri O.P.Meenaआयकरअपीलसं. / Ita Nos. 327 To 337/Rjt/2017 िनधा"रणवष"/ Assessment Years: 2013-14, 2014-15 & 2015-16 State Bank Of India, Vs. Asst. Commissioner Of Income Savsar Plot, Morbi, Tax, C/O. Gaglani Rach Makadia & Co., Cpc-Tds, Keval Dham, 4 Africa Colony, Ghaziabad. 150 - Ft. Ring Road, Rajkot. [Pan: Aaacs 8577K] (अपीलाथ"/Appellant) (""यथ"/Respondent) िनधा"रती क" ओरसे/Assessee By : Written Submissions राज"वक" ओरसे/Revenue By : Shri Praveen Verma – Sr.Dr सुनवाईक" तारीख/Date Of Hearing : 28-11-2018 घोषणाक"तारीख /Date Of Pronouncement : 28-11-2018 आदेश /Order Per Bench:

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