The Commissioner of Income Tax V vs. M/s. S.L. Enterprises,

Bench: The Hon'Ble Mr. Justice Ravi Malimath

TDS), CIRCLE – 18(1), BENGALURU. ... RESPONDENT (BY SRI K.V.ARAVIND, ADVOCATE) THIS INCOME TAX APPEAL IS FILED UNDER SECTION 260A OF THE INCOME TAX ACT, 1961 ARISING OUT OF ORDER DATED 20.11.2009 PASSED IN ITA NO.803/BNG/2009, FOR THE ASSSESSMENT YEAR 2005- 2 2006, PRAYING THAT THIS HON’BLE COURT MAY BE PLEASED TO; FORMULATE THE SUBSTANTIAL QUESTIONS OF LAW STATE THEREIN

PENDURTHI CHANDRASEKHAR vs. THE DEPUTY COMMISSIONER OF INCOME TAX,

The appeal is allowed and all the four substantial

TDS on entire amount in utter disregard to the provisions of Sec.145 of the Act and method of accounting followed by the assessee? 3. Heard Mr. K. Vasantha Kumar, learned counsel for the appellant and Smt. M. Kiranmayee, learned senior standing counsel for the Department. 4. A search and seizure operation under Section 132 of the Income

M/s Modi Builders AND Realtors (P) Ltd., vs. Asst. Commissioner of Income tax,

The appeals are disposed of

Bench: P.SAM KOSHY,NARSING RAO NANDIKONDA

142) Taxman 445 (Delhi) reference was made to several judgments passed by Gujarat High Court and decision of the Supreme Court in CIT versus Narender Doshi, (2002) 245 ITR 606 and it was held that interest should be awarded on the interest component of the unpaid refund. Recently in Motor and General Finance Limited versus Commissioner of Income