M/S. BHARAT COKING COAL LIMITED,,DHANBAD vs. JCIT, TDS CIRCLE,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

section of the IT Act has been passed to hold the appellant as "Assessee in default" for non deduction of TDS. As such, the impugned penalty order passed U/s 271C cannot be sustained to the extent that the revenue department has nowhere ever alleged the assessee to be in default for non deduction of TDS. 4

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JT. CIT, TDS,, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

section of the IT Act has been passed to hold the appellant as "Assessee in default" for non deduction of TDS. As such, the impugned penalty order passed U/s 271C cannot be sustained to the extent that the revenue department has nowhere ever alleged the assessee to be in default for non deduction of TDS. 4

M/S. BHARAT COKING COAL LIMITED,DHANBAD vs. JCIT TDS, DHANBAD

In the result, grounds of appeal raised by the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

section of the IT Act has been passed to hold the appellant as "Assessee in default" for non deduction of TDS. As such, the impugned penalty order passed U/s 271C cannot be sustained to the extent that the revenue department has nowhere ever alleged the assessee to be in default for non deduction of TDS. 4

M/S BHARAT COKING COAL LTD ,DHANBAD vs. ACIT CIR-1 , DHANBAD

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

Bench: Shri Sanjay Garg & Shri Manish Boradi.T.A. No.130/Ran/2018 Assessment Year: 2014-15 M/S Bharat Coking Coal Ltd…………..…...…......................……...…..….. Appellant Finance Directorate, Ground Floor, Koyla Bhawan, Koyla Nagar, Dhanbad-826005. [Pan: Aaacb7934M] Vs. Acit, Circle-1, Dhanbad…..……………………….……….…………….. Respondent Appearances By: Shri M. K. Choudhary, Advocate, Appeared On Behalf Of The Appellant. Shri Saumyajit Das Gupta, Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : August 26, 2022 Date Of Pronouncing The Order : September 20, 2022 Order Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 20.09.2017 Of The Commissioner Of Income Tax (Appeals), Dhanbad [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’).

TDS default under section 201. 4. That in view of the aforesaid circular of the CBDT, the consequential relief of aforesaid

M/S P.K.UPADHYAY vs. ITO WARD-3(5), PALAMAU

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Manish Borad

section 194C of the Income Tax Act and, therefore, he disallowed both the items. 11. On due consideration of the facts and circumstances, we are of the view that the Revenue Authorities are not justified in making the above disallowance because on purchase of material, no TDS was required to be deducted by the assessee. Similarly it was submitted

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

TDS had been made, the provisions of Section 40(a)(ia) of the Act had been invoked. It was a prayer that the order of the ld. CIT(A) be upheld. 4

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

TDS had been made, the provisions of Section 40(a)(ia) of the Act had been invoked. It was a prayer that the order of the ld. CIT(A) be upheld. 4

SRI KRISHNA NUTRITIONS INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE-2, RANCHI

In the result, appeals of the assessee are allowed

Bench: Shri George Mathan & Shri Ratnesh Nandan Sahay

TDS had been made, the provisions of Section 40(a)(ia) of the Act had been invoked. It was a prayer that the order of the ld. CIT(A) be upheld. 4

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

C.N.AUTOMOBILES,,RANCHI vs. ACIT,CENTRALISED PROCESSING CELL-TDS, GHAZIABAD

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT. LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required

M/S GOOD HEALTH FOOD PVT., LTD.,,RANCHI vs. ACIT, CENTRALISED PROCESSING CELL-TDS,, GHAZIABAD

Bench: Shri S.S, Godara

4. Since a common issue is involved in all these appeals relating to levy of late filing fee u/s 234E of the Act, they are being disposed of by this consolidated order for the sake of convenience. 5. In these cases, the appellants have deposited TDS in Central Government account as per TDS provisions of the Act. They are required