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

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

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

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

M/S COMPREHENSIVE NEOMARKETING SYSTEM PVT.,LTD.,,RANCHI vs. ए. सी. आई. टी. सेंट्रलाइज्ड प्रोसेसिंग सेल-टी. डी. एस. , गाजिआबाद

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

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

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

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

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

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

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

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

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

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

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

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

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

SHREE BALAJI STEEL WORKS,JAMSHEDPUR vs. ACIT,

Bench: Shri S.S, Godara

43 CCH 511 (Chen-Trib) wherein it was held that in the absence of enabling provisions u/s 200A of the Act, such levy of late fee is not valid. The Id. CIT(A) has rejected this contention of the appellants by relying on the decision in the case of Rajesh Kaurani vs. Union of India, 83 Taxmann.com

TAYO ROLLS ,JAMSHEDPUR vs. ACIT CIRCLE-3, JAMSHEDPUR

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

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.244 & 245/Ran/2017 ("नधा"रणवष" / Assessment Years: 2007-08 To 2008-09)

43(4) of the Act. The work of the assessee is just a liaising work with the users, to meet out the need of the customers. There is no element of scientific research as defined within the meaning of Act. Hence the claim of Rs. 11,07,899/- is being disallowed and added back to the total income

TAYO ROLLS LTD ,JAMSHEDPUR vs. ACIT CIR-3, JAMSHEDPUR

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

Bench: Shri S.S. Godara, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.244 & 245/Ran/2017 ("नधा"रणवष" / Assessment Years: 2007-08 To 2008-09)

43(4) of the Act. The work of the assessee is just a liaising work with the users, to meet out the need of the customers. There is no element of scientific research as defined within the meaning of Act. Hence the claim of Rs. 11,07,899/- is being disallowed and added back to the total income

SRI SAURABH TIWARY,JAMSHEDPUR vs. ACIT CIR-3 , JAMSHEDPUR

Appeal is partly allowed in above terms

Bench: Shri S.S, Godara, Jm & Dr. A.L. Saini, Am Assessment Year:2013-14 बनाम Sauravh Tiwary Acit, Circle-3, Jamshedpur / Banglow No.9999/287, Vijaya V/S. Garden, 5Th Phase, Baridih, Jamshedpur-831017. Pan No.Agfpt6115J अपीलाथ" /Appellant ""यथ" /Respondent ..

TDS) in all a sum of Rs.8,01,634/-, on the ground that the sum in question is not allowable as deduction in view of the provisions of Explanation to Sec.37(1) of the Act. Sec.37(1) of the Act and Explanation thereto reads as follows: “(1) Any expenditure (not being expenditure of the nature described in sections

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

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

43,85,000/- 4. The ld. AO further disallowed the brought forward unabsorbed depreciation loss of Rs. 944,77,29,240/- for the AYs 1996-97, 1997-98 & 1999- 2000 by recalculating the brought forward unabsorbed depreciation / loss of the preceding years at Rs. 942,13,59,936/- (AY 2000-01 to AY 2005-06) instead

M/S BHARAT COOKING COAL LIMITED ,DHANBAD vs. ACIT CIRCLE-1 , DHANBAD

In the result, appeal of the revenue is dismissed and appeal by the assessee is partly allowed as well as cross-objection by the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

43,85,000/- 4. The ld. AO further disallowed the brought forward unabsorbed depreciation loss of Rs. 944,77,29,240/- for the AYs 1996-97, 1997-98 & 1999- 2000 by recalculating the brought forward unabsorbed depreciation / loss of the preceding years at Rs. 942,13,59,936/- (AY 2000-01 to AY 2005-06) instead

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’).

43,34,000/- in respect of aforesaid interest payable. The ld. Counsel has further submitted that the appeal relating to the aforesaid TDS demand has been settled by the assessee under Vivad Se Viswas Scheme 2020 1 I.T.A. No.130/Ran/2018 Assessment Year: 2014-15 M/s Bharat Coking Coal Ltd. and Form No.5 has been issued by the Department accepting the settlement