INCOME TAX OFFICER, WARD - 2 (1),, VARANASI vs. PROMINENT DATAMATICS MARKETING PVT. LTD., , VARANASI

Bench: Shri Kul Bharat & Shri Anadee Nath Misshra

TDS Payable 73,500 5,76,674 8 Provision for 6,99,738 30,447 Taxation Total 30,19,86,328 21,97,16,115 I.T.A. No.135/VNS/2020 27 C.IO.No.04/VNS/2021 Assessment Year:2017-18 However, copy of summary of current liabilities for the financial year 2016-17 relevant assessment year 2017-18 along with respective grounds marked as Annexure

CHIEF MEDICAL OFFICER,CHANDAULI vs. INCOME TAX OFFICER, TDS - 1, VARANASI

In the result, appeals of the assessee are dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

1) of the I.T. Act. However, interest under section 201(1A) of the I.T. Act is leviable wherein the Principal Officer (deductor) does not deduct the whole or any part of the tax or after deducting fails to pay the tax as required by or under this Act. In that case he is liable to pay simple interest

CHIEF MEDICAL OFFICER, ,CHANDAULI vs. INCOME TAX OFFICE, TDS - 1, VARANASI

In the result, appeals of the assessee are dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

1) of the I.T. Act. However, interest under section 201(1A) of the I.T. Act is leviable wherein the Principal Officer (deductor) does not deduct the whole or any part of the tax or after deducting fails to pay the tax as required by or under this Act. In that case he is liable to pay simple interest

CHIEF MEDICAL OFFICER,CHANDAULI vs. INCOME TAX OFFICER, TDS - 1, VARANASI

In the result, appeals of the assessee are dismissed

Bench: Shri. B. R. Baskaran & Shri Amit Shukla

1) of the I.T. Act. However, interest under section 201(1A) of the I.T. Act is leviable wherein the Principal Officer (deductor) does not deduct the whole or any part of the tax or after deducting fails to pay the tax as required by or under this Act. In that case he is liable to pay simple interest

PRATAP DIAGNOSTIC CENTRE,AZAMGARH vs. ITO (TDS), AZAMGARH

In the result, the appeal filed by the assessee for assessment year 2013-

Bench: Shri.Vijay Pal Rao & Shri Ramit Kocharay: 2013-14 Pratap Diagnostic Center, V. Ito (Tds), 573, Civil Lines, Azamgarh, Sadar, Azamgarh U.P. Pan-Aakfp8828M (Appellant) (Respondent) Appellant By: Shri. Pankaj Choubey, C.A. Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 04.07.2022 Date Of Pronouncement: 04.07.2022 O R D E R Per Vijay Pal Rao, J.M. This Appeal Is Filed By The Assessee Allegedly Against The Order Of The Cit(A) Arising From Order Passed Under Section 201(1) & 201(1A) Of The Income Tax Act For The Assessment Year 2013-14. 2. At The Time Hearing, The Learned Ar Of The Assessee Has Submitted That The Assessee Has Filed An Application Alongwith Affidavit Dated 02.07.2022 For Withdrawal Of This Appeal On The Ground That The Appeal Filed Before The Cit(A) For This Assessment Year Is Still Pending & Has Not Been Adjudicated. He Has Further Pointed Out That The Assessee Has Inadvertently Filed This Appeal Because The Ao Has Passed A Consolidated Order Under Sections 201(1) & 201(1A) For The Assessment Years 2013-14 To 2015-16. Whereas, The Cit(A) Disposed Of The Appeals Filed By The Assessee Only For The Assessment Years 2014-15 & 2015-16 & The Appeal For The Assessment Year 2013-14 Is Yet To Be Decided. Thus The Learned Ar Has Submitted That The Assessee May Be Allowed To Withdraw The Pratap Diagnostic Center

TDS), 573, Civil Lines, Azamgarh, Sadar, Azamgarh U.P. PAN-AAKFP8828M (Appellant) (Respondent) Appellant by: Shri. Pankaj Choubey, C.A. Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 04.07.2022 Date of pronouncement: 04.07.2022 O R D E R PER VIJAY PAL RAO, J.M. This appeal is filed by the assessee allegedly against the order of the CIT(A) arising from

MANISH JAISWAL,GORAKHPUR vs. ADDL. CIT, (TDS), ALLAHABAD

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2016-17 Mr. Manish Jaiswal, Addl.Cit (Tds), Prop. New Manish Medical V. Allahabad-211001, U.P. Agencies Pashupati Market, Gandhi Park, Gorakhpur, U.P. Pan: Akdpj7675D (Appellant) (Respondent)

Section 201(1) of the Income- tax Act should be enforced after the tax deductor has satisfied the officer-in-charge of TDS