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

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

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

sections. The learned AR has submitted that the assessee has deposited the challan as required by the statute and also filed the return of TDS but the TDS return has not been considered by the AO while passing the impugned order. Thus the learned AR has pleaded that the matter may be set aside to the record

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

In the result, the appeals of the assessee are allowed for statistical purpose

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

sections. The learned AR has submitted that the assessee has deposited the challan as required by the statute and also filed the return of TDS but the TDS return has not been considered by the AO while passing the impugned order. Thus the learned AR has pleaded that the matter may be set aside to the record

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)

TDS) ON TRANSFER OF CERTAIN IMMOVABLE PROPERTIES (OTHER THAN AGRICULTURAL LAND) There is a statutory requirement under section 139Aof the Income-tax Act read with rule 114B of the Income-tax Rules, 1962 to quote Permanent Account Number (PAN) in documents pertaining to purchase or sale of immovable property for value of Rs. 5

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

5. The ld. CIT(A) has held that the Assessing Officer was correct in calculating the interest as per the provisions of section 201(1A) of the I.T. Act. 6. We have heard both the parties and perused the material placed on record. It is an undisputed fact that the deductee has fulfilled the tax liability of payment made

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

5. The ld. CIT(A) has held that the Assessing Officer was correct in calculating the interest as per the provisions of section 201(1A) of the I.T. Act. 6. We have heard both the parties and perused the material placed on record. It is an undisputed fact that the deductee has fulfilled the tax liability of payment made

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

5. The ld. CIT(A) has held that the Assessing Officer was correct in calculating the interest as per the provisions of section 201(1A) of the I.T. Act. 6. We have heard both the parties and perused the material placed on record. It is an undisputed fact that the deductee has fulfilled the tax liability of payment made

JAIVEER SINGH,GORAKHPUR vs. ACIT, RANGE - 1,, GORAKHPUR

In the result, appeal filed by theassesseeis allowed for statistical purposes

Bench: Shri Vijay Pal Rao & Shri Ramit Kocharassessment Year: 2014-15 Jaiveer Singh, Asstt. Commissioner Of Prop. Jvs Motors Income Tax, Range-1, V. H.No.514, Ramdhariniwas, Aayakarbhawan, Mohaddipur, Civil Lines, Gorakhpur-273001, U.P. Gorakhpur-273001,U.P. Pan:Avaps 3343R (Appellant) (Respondent)

Section 40(a)(ia) for non deduction of income-tax at source by the assessee. 5. The assessee being aggrieved by addition so made by AO as above, filed first appeal before ld. CIT(A) , who dismissed the appeal of the assessee, by holding as under: “7. Ground of appeal no. 4 During the course of assessment proceedingthe AO noted

PRABHAKAR UPADHYAY,AZAMGARH vs. ITO, WARD - 02, AZAMGARH

In the result, the appeal of the assessee is partly allowed

Bench: Shri.Vijay Pal Raoassessment Year: 2010-11 Prabhakar Upadhyay, V. Income Tax Officer Village-Bijarwa P.O.- Bankat Teh- Ward-2, Azamgarh, U.P. Sagri Distt-Azamgarh, U.P. Pan-Aaupu7174P (Appellant) (Respondent) Appellant By: Mr. Vinod Kumar Sharma, Adv Respondent By: Mr. A.K. Singh, Sr. D.R. Date Of Hearing: 22.03.2022 Date Of Pronouncement: 22.03.2022

TDS of Rs. 1,38,024/- was allowed to the assessee in the proceedings under section 154. Thereafter, the case was selected for scrutiny. The assessee is a civil contractor and shown the net profit @ 6.96% on the gross receipts of 52,29,132/-. During the scrutiny assessment, the Assessing Officer noted that as per the bank account statement

RAMESH CHANDRA JAISWAL,GORAKHPUR vs. INCOME TAX OFFICER, WARD - 2 (5), GORAKHPUR

In the result, the appeal of the assessee stands partly allowed for statistical purposes

Bench: Shri Anadee Nath Misshra

section 56 of the Income Tax Act, 1961, 50000 Provided that monetary gift received by an individual or HUF from relatives will not be charged to tax and spouse falls under the definition of relatives as per the Income Tax Act. 5. Interest on FDR made as on 01-08-2008 in the name of my wife Maya Jaiswal. TDS

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. ASSISTANT COMMISSIONER OF INCOME TAX , VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

5. Nowhere in the Uttar Pradesh Urban Planning and Development Act, 1973 words like charity or charitable, poor, economically weaker, subsidy/subsidized, assistance, uplift are mentioned. It is evident from the Uttar Pradesh Planning and Development Act, 1973 Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. that

M/S. VARANASI DEVELOPMENT AUTHORITY,VARANASI vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION), VARANASI

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

5. Nowhere in the Uttar Pradesh Urban Planning and Development Act, 1973 words like charity or charitable, poor, economically weaker, subsidy/subsidized, assistance, uplift are mentioned. It is evident from the Uttar Pradesh Planning and Development Act, 1973 Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. that

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

5. Nowhere in the Uttar Pradesh Urban Planning and Development Act, 1973 words like charity or charitable, poor, economically weaker, subsidy/subsidized, assistance, uplift are mentioned. It is evident from the Uttar Pradesh Planning and Development Act, 1973 Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. that

VARANASI DEVELOPMENT AUTHORITY,VARANASEE vs. ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTION), LUCKNOW

In the result appeal filed by assessee in ITA no

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

5. Nowhere in the Uttar Pradesh Urban Planning and Development Act, 1973 words like charity or charitable, poor, economically weaker, subsidy/subsidized, assistance, uplift are mentioned. It is evident from the Uttar Pradesh Planning and Development Act, 1973 Assessment Year: 2011-12, 2012-13, 2013-14 and 2014-15. M/s. Varanasi Development Authority v. ACIT,Circle-3, Varanasi,U.P. that

SACHIT HOSPITAL PVT. LTD.,,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeals in ITA Nos

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kochar

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of the CIT(A) all dated 25.10.2018 arising from

SACHIT HOSPITAL PVT. LTD.,,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeals in ITA Nos

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kochar

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of the CIT(A) all dated 25.10.2018 arising from

SACHIT HOSPITAL PVT. LTD.,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeals in ITA Nos

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kochar

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of the CIT(A) all dated 25.10.2018 arising from

SACHIT HOSPITAL PVT. LTD.,GORAKHPUR vs. JCIT, TDS, ALLAHABAD

In the result, the appeals in ITA Nos

Bench: Hon’Ble Sh.Vijay Pal Rao & Hon’Ble Sh. Ramit Kochar

TDS), Allahabad Range, Lines, Gorakhpur, U.P. Allahabad PAN-AAHCS3945G TAN-ALDS02773D (Appellant) (Respondent) Appellant by: None Respondent by: Sh. A.K. Singh, Sr. DR Date of hearing: 26.05.2022 Date of pronouncement: 26.05.2022 O R D E R PER BENCH: These four appeals by the assessee are directed against the four separate orders of the CIT(A) all dated 25.10.2018 arising from