KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

13-14 & 14-15) Sh. Kerman M Buhariwala that the assessee has raised multiple grounds of appeal challenging the validity of order passed by lower authorities, however, in our view the substantial grounds of appeal is whether the lower authorities are justified in charging late fee on late furnishing the statements of TDS of various quarters of different assessment years

KERMAN MINOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

13-14 & 14-15) Sh. Kerman M Buhariwala that the assessee has raised multiple grounds of appeal challenging the validity of order passed by lower authorities, however, in our view the substantial grounds of appeal is whether the lower authorities are justified in charging late fee on late furnishing the statements of TDS of various quarters of different assessment years

KERMAN MONOCHER BUHARIWALA,NA vs. ARIVS.ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

13-14 & 14-15) Sh. Kerman M Buhariwala that the assessee has raised multiple grounds of appeal challenging the validity of order passed by lower authorities, however, in our view the substantial grounds of appeal is whether the lower authorities are justified in charging late fee on late furnishing the statements of TDS of various quarters of different assessment years

INCOME TAX OFFICER (EXEMPTION), WARD-SURAT, SURAT vs. ABHYUTHTHAN GRAM VIKAS MANDAL, SURAT

In the result, the appeal of the assessee and the Revenue, both are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

13(1)(d) of the Act in respect of the interest-free advance of Rs. 9,00,000/- given to the trustee, thereby sustaining the denial of exemption under Section 11 of the Act to that extent. 6. Aggrieved by the order of the Ld. CIT(A), both the assessee and the Revenue are in appeal before the Tribunal

ABHYUTHTHAN GRAM VIKAS MANDAL,SURAT vs. CIT EXEMPTION, AHMEDABAD

In the result, the appeal of the assessee and the Revenue, both are dismissed

Bench: Dr. B.R.R. Kumar, Vice-Ms. Suchitra Kamble

13(1)(d) of the Act in respect of the interest-free advance of Rs. 9,00,000/- given to the trustee, thereby sustaining the denial of exemption under Section 11 of the Act to that extent. 6. Aggrieved by the order of the Ld. CIT(A), both the assessee and the Revenue are in appeal before the Tribunal

SHRI BIPINCHANDRA HIRALAL THAKKAR,,SURAT vs. THE INCOME TAX OFFICER, WARD-1(2)(6),, SURAT

In the result, the appeal filed by the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A. L. Saini, Am आयकरअपीलसं./Ita No.2126/Ahd/2016 ("नधा"रणवष" / Ay.: (2013-14) Shri Bipinchandra Hiralal Thakkar, Vs. Income Tax Officer, Plot No.60/61, Hari Ichha Society, Ward-1(2)6, Surat. Udhna Bhestan Road, Surat-394210. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aawpt1432D (Assessee) (Respondent)

section 44AD of the IT Act exemption from maintenance of books of accounts have been provided and the presumptive tax at 8% of the gross receipts itself is the basis for determining the taxable income, the assessee was not under obligation to explain individual entry of cash deposits in the bank unless such entries had no nexus with the gross

CHANCHALBEN DAHYABHAI PATEL,DAMAN vs. INCOME TAX OFFICER, DAMAN

section 250 of the Income-tax Act, 1961 (in short, 'the Act') by\nthe National Faceless Appeal Centre, Delhi/Commissioner of Income-tax\n(Appeals) [in short, “NFAC/CIT(E)”] all dated 13.08.2024, for the Assessment\nYears (AY) 2011-12, 2013-14, 2014-15 and 2015-16, which in turn arose out of\nassessment orders passed by Assessing Officer (in short

AKSHAR INFRA,BHARUCH vs. ITO(TDS), BHARUCN, BHARUCH

In the result, the ground Nos

Bench: Shri Pawan Singh & Dr Arjun Lal Sainiआ.अ.सं./Ita No.276/Srt/2023 (Ay 2016-17) (Hearing In Physical Court) Akshar Infra Income Tax Officer (Tds), Bharuch, Hari Kunj, R.S.No.347, Old N.H.S. Vs Station Road, Bharuch- Nr. Samrajya School, 356069 Andada, Ankleshwar, Bharuch-393001 Pan No. Abbfa 5016 E अपीलाथ"/Appellant ""थ" /Respondent

8 Akshar Infra notice issued before passing such order to assessee and as such the finding of ld CIT(A) is liable to be set aside. 9. On merit, the Ld. AR for the assessee submits that all the sellers / co-owners have included the sale consideration in their total income while filing their respective ITR for the relevant assessment

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

TDS ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited statement furnished by the assessee in all quarters were prior to 01-06- 2015. 8. We find that in case of Rajesh Kourani Vs UOI (supra) the Hon'ble High court while considering the constitutional validity of Section 200A held that fee prescribed under section

DESAI INFRASTRUCTURE PVT. LTD.,NA vs. ARIVS.THE ASSISTANT COMMISSIONER OF INCOME TAX, CPC-TDS, VALSAD

In the result, the appeal filed by the assessee is dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

TDS ITA No.505 to 526/SRT/2018 (AY 2012-13 to 2014-15 Desai Infrastructure Private Limited statement furnished by the assessee in all quarters were prior to 01-06- 2015. 8. We find that in case of Rajesh Kourani Vs UOI (supra) the Hon'ble High court while considering the constitutional validity of Section 200A held that fee prescribed under section

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

8 ITA Nos.61-64/SRT/2020 (A.Y15-16) Sh. Ranjitbhai A Patel India [2015] 63 taxmann.com 243/235 Taxman 446 (Raj.), where, in the context of challenge to the vires to the section 234E of the Act, incidentally this issue also came up for consideration. 10. In order to appreciate the rival contentions, we may take a closer look at the statutory provisions applicable. Section

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

8 ITA Nos.61-64/SRT/2020 (A.Y15-16) Sh. Ranjitbhai A Patel India [2015] 63 taxmann.com 243/235 Taxman 446 (Raj.), where, in the context of challenge to the vires to the section 234E of the Act, incidentally this issue also came up for consideration. 10. In order to appreciate the rival contentions, we may take a closer look at the statutory provisions applicable. Section

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

8 ITA Nos.61-64/SRT/2020 (A.Y15-16) Sh. Ranjitbhai A Patel India [2015] 63 taxmann.com 243/235 Taxman 446 (Raj.), where, in the context of challenge to the vires to the section 234E of the Act, incidentally this issue also came up for consideration. 10. In order to appreciate the rival contentions, we may take a closer look at the statutory provisions applicable. Section

RANJITBHAI AMBUBHAI PATEL,BILIMORA vs. ACIT, CPC TDS, BANGLORE

In the result, all the appeals of assessee are dismissed

Bench: Shri Pawan Singh & Dr. Arjun Lal Saini

8 ITA Nos.61-64/SRT/2020 (A.Y15-16) Sh. Ranjitbhai A Patel India [2015] 63 taxmann.com 243/235 Taxman 446 (Raj.), where, in the context of challenge to the vires to the section 234E of the Act, incidentally this issue also came up for consideration. 10. In order to appreciate the rival contentions, we may take a closer look at the statutory provisions applicable. Section

ENGINEERING PROFESSIONAL CO. PVT LTD,SURAT vs. PCIT-1, SURAT

In the result, appeal of the assessee is partly allowed

Bench: Shri Pawan Singh & Shri Bijayananda Prusethआयकर अपील सं./Ita No.541/Srt/2024 Assessment Year: (2018-19) (Physical Hearing) Engineering Professional Co. Pvt. Ltd., Vs. The Pcit -1, 444, Royal Arcade, Opp. Sarthana Zoo, Surat Varachha Road, Near Sarthana Jakatnaka, Surat – 395006, Gujarat "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aabce0313Q (Appellant) (Respondent) Appellant By Shri P. M. Jagasheth, Ca Respondent By Shri Ravi Kant Gupta, Cit(Dr) Date Of Hearing 13/02/2025 Date Of Pronouncement 19/02/2025

section 263 of the Act and referred to the decisions of Hon’ble Supreme Court and High Courts in the cases of Malabar Industries Ltd. vs. CIT, 243 ITR 83 (SC), CIT vs. Pavilee Projects Pvt. Ltd., 149 taxman.com 115 (SC), CIT vs. Nagesh Neatwears Pvt. Ltd., 345 ITR 135 (Delhi), ITO vs. D. G. Housing Projcts Ltd., (ITA No.179/2011

STATE BANK OF INDIA,NA vs. ARIVS.INCOME TAX OFFICER, TDS WARD-3, NAVSARI

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.37 & 38/Srt/2018 (िनधा"रणवष" / Assessment Years: (2013-14 & 2014-15) (Virtualcourt Hearing) State Bank Of India Income Tax Officer (Tds-3) Room No.607, Aaykar Regional Business Office-V, Navsari- Vs. Bhavan, Majura Gate, Surat- Tapi, 1St Floor, Shourya Apartment, 395001 Opp. Lunsikul Ground, Navsari- 396445 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aaacs 8577 K (Appellant ) (Respondent)

TDS with respect to LTC/ LFC amount paid to its employees by the State Bank of India) in favour of assessee. 11.On the other hand, Ld. Sr.DR for the Revenue relied on the order of assessing officer. 12.We note that issue under consideration is no longer res integra. The Co- ordinate Bench of ITAT Mumbai in the assessee

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri O.P.Meena

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

MICRO INKS PVT. LTD., ( FORMERLY KNOWN AS MICRO INKS LTD.),VAPI vs. THE INCOME TAX OFFICER, ( INTL. TAXN.), SURAT

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Hon'Ble & Shri O.P.Meena, Hon'Bleआ.अ.सं./I.T.A No.2375/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 The Income Tax Officer, V Micro Inks Limited, (International Taxation), Surat. S. Bilakhia House, Muktanand Marg, Chala, Vapi – 396 191. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent आ.अ.सं./I.T.A No.2707/Ahd/2014 "नधा"रण वष"/Assessment Year: 2012-13 Micro Inks Limited, V The Income Tax Officer, Bilakhia House, Muktanand S. (International Taxation), Marg, Chala, Vapi – 396 191. Surat. [Pan: Aaach 7063 F] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Gopala Krishnan – Ca राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr सुनवाईकीतारीख/ Date Of Hearing: 06.02.2020 उ"घोषणाक"तार"ख/Pronouncement On: 14.02.2020

8 to 17 of the order. While exhaustively analyzing the plain interpretation of section 9(l)(v)(b) of the Act, the honorable ITAT has considered the decisions of Hon'ble Apex Court in the case of Performing Rights Society v. CIT and another of Hon'ble Allahabad High Court rendered in the case of Hira Mills Ltd. Cawnpur which