J.V. CHEM (INDIA),MUMBAI vs. ITO 22(1)2, NAVI MUMBAI

In the result , both the appeals filed by the assessee and revenue are partly allowed, as indicated above

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3786/Mum/2011 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ J.V. Chem (India), Ito 22(1)(2), 4T H Floor, Tower 6, B-1, Neelkanth Chhaya, Vashi Rly. Station R.B. Mehta Marg, V. Building, Ghatkopar East, Vashi, Mumbai- 400077 Navi Mumbai स्थायी ऱेखा सं./ Pan :Aabfj4268L आयकर अपीऱ सं./I.T.A. No.3763/Mum/2011 (नििाारण वर्ा / Assessment Year: 2007-08) Ito 22(1)(2), बिाम/ J.V. Chem (India), 4T H Floor, Tower 6, B-1, Neelkanth Chhaya, Vashi Rly. Station Building, R.B. Mehta Marg, V. Vashi, Ghatkopar East, Navi Mumbai Mumbai-400077 स्थायी ऱेखा सं./ Pan : Aabfj4268L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

133A, 15 person came at the office premises (a tiny space of l80sq feet) for making the survey, consisting of ITO’s/ADC1T and staff of 1TO. The search commenced in afternoon and was completed in early morning to next day. During the survey operation all record of assessee was mixed in a very small place and there was a total

ITO 22(1)-2, NAVI MUMBAI vs. J V CHEM (INDIA), MUMBAI

In the result , both the appeals filed by the assessee and revenue are partly allowed, as indicated above

Bench: Shri Pawan Singh & Shri Ramit Kocharआयकर अपीऱ सं./I.T.A. No.3786/Mum/2011 (नििाारण वर्ा / Assessment Year: 2007-08) बिाम/ J.V. Chem (India), Ito 22(1)(2), 4T H Floor, Tower 6, B-1, Neelkanth Chhaya, Vashi Rly. Station R.B. Mehta Marg, V. Building, Ghatkopar East, Vashi, Mumbai- 400077 Navi Mumbai स्थायी ऱेखा सं./ Pan :Aabfj4268L आयकर अपीऱ सं./I.T.A. No.3763/Mum/2011 (नििाारण वर्ा / Assessment Year: 2007-08) Ito 22(1)(2), बिाम/ J.V. Chem (India), 4T H Floor, Tower 6, B-1, Neelkanth Chhaya, Vashi Rly. Station Building, R.B. Mehta Marg, V. Vashi, Ghatkopar East, Navi Mumbai Mumbai-400077 स्थायी ऱेखा सं./ Pan : Aabfj4268L (अपीऱाथी /Appellant) (प्रत्यथी / Respondent) ..

133A, 15 person came at the office premises (a tiny space of l80sq feet) for making the survey, consisting of ITO’s/ADC1T and staff of 1TO. The search commenced in afternoon and was completed in early morning to next day. During the survey operation all record of assessee was mixed in a very small place and there was a total

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

MAHARASHTRA POLLUTION CONTROL BOARD,MUMBAI vs. ITO (TDS) 2(2), MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

ITO (TDS) (OSD) RG 2, MUMBAI vs. MAHARASHTRA POLLUTION CONTROL BOARD, MUMBAI

In the result the appeals of the revenue are dismissed and the appeals of the assessee are allowed for statistical purpose

Bench: Shri Shailendra Kumar Yadav, Jm & Shri Rajesh Kumar, Am आमकय अऩीर सं./I.T.A. No.862 To 864/Mum/2014 (ननधधायण वषा / Assessment Years : 2007-08 To 2009-10) Income Tax Officer- बनाम/ M/S Maharashtra Pollution Control (Tds)(Osd)Rg-2, Board, Vs. Room No.704,7Th Floor, Kalpataru Point Building, 2Nd Floor, K.G.Mittal Hospital Building, Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002 Mumbai-400022. (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) .. आमकय अऩीर सं./I.T.A. No.902 To 906/Mum/2014 (ननधधायण वषा / Assessment Years : 2005-06 To 2009-10) M/S Maharashtra Pollution बनाम/ Income Tax Officer-(Tds) -2(2), Room No.707,7Th Floor, Control Board, Vs. Kalpataru Point Building, K.G.Mittal Hospital Building, 2Nd Floor,Opp. Cinemax Multiplex, Charni Road, Sion, Mumbai-400002. Mumbai-400022 (अऩीरधथी /Appellant) (प्रत्मथी / Respondent) ..

TDS. Appellant prays for deletion of Demand u/s 194C _ 5. Learned CIT (A) 13 erred in not giving speaking order for charging Interest u/s 201 up to date of order even though proof of filing Return were submitted to Assessing Officer. Appellant prays that Interest is chargeable up to date of filing Return by deductee where proof of filing Return

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS u/s 194C of the Act, but not\nu/s 194H of the Act, as determined by the authorities below.\n13. Though the AO had relied on the statement of one of the CFAs\nnamely M/s. Hoosaini & Co. recorded during survey u/s 133A

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS u/s 194C of the Act, but not\nu/s 194H of the Act, as determined by the authorities below.\n13. Though the AO had relied on the statement of one of the CFAs\nnamely M/s. Hoosaini & Co. recorded during survey u/s 133A

M/S CEAT LTD ,MUMBAI vs. INCOME TAX OSD TDS CIRLCE 1(1), MUMBAI

TDS us/ 194C of the Act, but not\nu/s 194H of the Act, as determined by the authorities below.\n13. Though the AO had relied on the statement of one of the CFAs\nnamely M/s. Hoosaini & Co. recorded during survey u/s 133A

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS us/ 194C of the Act, but not\nu/s 194H of the Act, as determined by the authorities below.\n13. Though the AO had relied on the statement of one of the CFAs\nnamely M/s. Hoosaini & Co. recorded during survey u/s 133A

M/S CEAT LTD,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS us/ 194C of the Act, but not\nu/s 194H of the Act, as determined by the authorities below.\n13. Though the AO had relied on the statement of one of the CFAs\nnamely M/s. Hoosaini & Co. recorded during survey u/s 133A

M/S CEAT LTD ,MUMBAI vs. INCOME TAX OFFICER OSD TDS CIRCLE 1(1), MUMBAI

TDS us/ 194C of the Act, but not\nu/s 194H of the Act, as determined by the authorities below.\n13. Though the AO had relied on the statement of one of the CFAs\nnamely M/s. Hoosaini & Co. recorded during survey u/s 133A