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

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld.AR for the assessee in support of his submission also relied certain case law of Hon'ble Apex Court, as recorded earlier paras. 10. On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani

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

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld.AR for the assessee in support of his submission also relied certain case law of Hon'ble Apex Court, as recorded earlier paras. 10. On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani

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)

15,038 Jobwork Charges paid to one party for which TDS provisions u/s. 194C is not applicable as the amount paid is below Rs.30,000/- 1,31,680 Other Jobwork Charges Total Addition 11,59,064 11,59,064 9. Miss Anupama Singla, Learned Departmental Representative for the Revenue, has contended that turnover of the assessee

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

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld.AR for the assessee in support of his submission also relied certain case law of Hon'ble Apex Court, as recorded earlier paras. 10. On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani

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

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld.AR for the assessee in support of his submission also relied certain case law of Hon'ble Apex Court, as recorded earlier paras. 10. On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani

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

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld.AR for the assessee in support of his submission also relied certain case law of Hon'ble Apex Court, as recorded earlier paras. 10. On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani

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

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld.AR for the assessee in support of his submission also relied certain case law of Hon'ble Apex Court, as recorded earlier paras. 10. On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani

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

TDS deducted prior to 01.06.2015, hence the demand of fee under section 234E is without authority of law. The Ld.AR for the assessee in support of his submission also relied certain case law of Hon'ble Apex Court, as recorded earlier paras. 10. On careful perusal of the decision of Hon'ble Jurisdictional High Court in Rajesh Kourani

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

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

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

TDS Rs.\n1,15,000/- in both the pages i.e. page No. 73 of A-23 & page No. 75 of A-\n23.\nThe Respondent therefore urges that page 75 of A-23 ought to be assumed a\ndumb paper and it should not be assumed as fully related to plot No. 224.\nThe Respondent further urges that, on page

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

TDS Rs.\n1,15,000/- in both the pages i.e. page No. 73 of A-23 & page No. 75 of A-\n23.\nThe Respondent therefore urges that page 75 of A-23 ought to be assumed a\ndumb paper and it should not be assumed as fully related to plot No. 224.\nThe Respondent further urges that, on page

NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT

TDS Rs.\n1,15,000/- in both the pages i.e. page No. 73 of A-23 & page No. 75 of A-\n23.\nThe Respondent therefore urges that page 75 of A-23 ought to be assumed a\ndumb paper and it should not be assumed as fully related to plot No. 224.\nThe Respondent further urges that, on page

SACH ELECTRO MECH PVT. LTD.,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(1)(2),, SURAT

In the result ground No. 4 of the appeal is allowed

Bench: Shri Pawan Singh, Hon'Ble & Dr Arjun Lal Saini, Hon'Ble(Virtual Court - Virtual Hearing) आ.अ.सं./I.T.A No.262/Ahd/2017 "नधा"रण वष"/Assessment Year: 2013-14 Sach Electro Mech Pvt. Ltd., V The Income Tax Officer, C/2, Maheshwari Apartment, S Ward-2(1)(2), Surat. Timaliyawad, Nanpura, . Surat – 395 001. [Pan: Aaics 8963 M] अपीलाथ" / Appellant ""यथ"/Respondent "नधा"रतीक"ओरसे /Assessee By Shri Manish J.Shah – Ar राज"वक"ओरसे /Revenue By Mrs. Anupam Singla – Sr.Dr

TDS. In the result, the ground No. 3 is allowed. 14. Ground No.4 relates to disallowance u/s.14A of the Act. The ld.AR of the assessee submits that during the financial year relevant to the assessment period under consideration, the assessee has not shown any exempt income, therefore there should not be any disallowance under section 14A of the Act. 15

SHRI PRADIPKUMAR A. PATEL,,SURAT vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-2(3),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

section 77 Page 7 of 15 of BPMC Act and who had full power and authority given by the Central Government for acquisition of immovable property and was declared trustee & custodian of the said acquired property. The appellant has referred the letter no.TBT/OUT/4089/22 dated. 23.09.2014 by which the land was placed under reservation under Government of Gujarat vide Notification

SHRI DINESHCHANDRA C. PATEL,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

section 77 Page 7 of 15 of BPMC Act and who had full power and authority given by the Central Government for acquisition of immovable property and was declared trustee & custodian of the said acquired property. The appellant has referred the letter no.TBT/OUT/4089/22 dated. 23.09.2014 by which the land was placed under reservation under Government of Gujarat vide Notification

SHRI AMRATLAL MAGANLAL DESAI,,SURAT vs. THE INCOME TAX OFFICER, WARD-2(3)(1),, SURAT

In the result, the appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri O.P.Meena, Accoutant Member Sn

section 77 Page 7 of 15 of BPMC Act and who had full power and authority given by the Central Government for acquisition of immovable property and was declared trustee & custodian of the said acquired property. The appellant has referred the letter no.TBT/OUT/4089/22 dated. 23.09.2014 by which the land was placed under reservation under Government of Gujarat vide Notification