Divisional Forest Officer v. ITO(TDS)

57 Taxmann.com 238High Court#21094 most cited
4

judgments rely on this decision, according to BharatTax’s citation analysis of 341,001 Indian tax judgments — from 2018 to 2023.

Issues it is cited on

section 206c(6a)section 206c(7)section 206csection 206section 194asection 201(1a)assessee in defaultsection 201(1)section 201section 20section 154reasonable cause

Judgments citing Divisional Forest Officer v. ITO(TDS)

Manoj Kumar Jain Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 593/JPR/2023[2018-19]Status: DisposedITAT Jaipur19 Dec 2023AY 2018-19

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…rm No.27C to ITO(TDS) within a reasonable time. In any case where the ITAT, Jaipur Bench has taken a favourable view, then the decision of ITAT, Chennai Bench would not apply. The decision of ITAT, Delhi Bench in case of Divisional Forest Officer Vs. ITO(TDS) 57 Taxmann.com 238 where it was held that furnishing of Form No.27C by the buyer has to be construed as mandatory only support the case of assessee in as much as assessee has filed Form No.27C to ITO(TDS). The SLP granted against Gujarat High Court decision in case of Siyaram Metal Udyog (P.) Ltd. would not mean that decision of High Court is overruled. Henc…

Manoj Kumar Jain Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 592/JPR/2023[2017-18]Status: DisposedITAT Jaipur19 Dec 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…rm No.27C to ITO(TDS) within a reasonable time. In any case where the ITAT, Jaipur Bench has taken a favourable view, then the decision of ITAT, Chennai Bench would not apply. The decision of ITAT, Delhi Bench in case of Divisional Forest Officer Vs. ITO(TDS) 57 Taxmann.com 238 where it was held that furnishing of Form No.27C by the buyer has to be construed as mandatory only support the case of assessee in as much as assessee has filed Form No.27C to ITO(TDS). The SLP granted against Gujarat High Court decision in case of Siyaram Metal Udyog (P.) Ltd. would not mean that decision of High Court is overruled. Henc…

Manoj Kumar Jain, Prop. Ms Bajaj Re Rolling Mills, Kota vs. ITO(TDS), Kota

In the result, appeals of the assessee are disposed off accordingly

ITA 591/JPR/2023[2016-17]Status: DisposedITAT Jaipur19 Dec 2023AY 2016-17

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri P.C. Parwal, CAFor Respondent: Shri A.S. Nehra (Addl. CIT)
Section 201Section 201(1)Section 206CSection 206C(1)Section 250

…rm No.27C to ITO(TDS) within a reasonable time. In any case where the ITAT, Jaipur Bench has taken a favourable view, then the decision of ITAT, Chennai Bench would not apply. The decision of ITAT, Delhi Bench in case of Divisional Forest Officer Vs. ITO(TDS) 57 Taxmann.com 238 where it was held that furnishing of Form No.27C by the buyer has to be construed as mandatory only support the case of assessee in as much as assessee has filed Form No.27C to ITO(TDS). The SLP granted against Gujarat High Court decision in case of Siyaram Metal Udyog (P.) Ltd. would not mean that decision of High Court is overruled. Henc…

Smt. Shehnaj Begum, Kota vs. Income Tax Officer (TDS), Kota

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

ITA 946/JPR/2017[2009-10]Status: DisposedITAT Jaipur07 Aug 2018AY 2009-10

Bench: Framing Huge Demand Of Rs. 1,64,186/- For Non-Collection Of Tcs U/S 201(1) & Rs. 1,10,759/- For Interest On Non-Collection Of Tcs U/S 201(1A) & The Ld. Cit (A) Erred In Sustaining The Same.

For Appellant: Shri Nikhlesh Kataria (CA)For Respondent: Shri Rajendra Jha (JCIT)
Section 139Section 201Section 201(1)Section 206CSection 206C(1)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 946/JP/2017 fu/kZkj.k o"kZ@Assessment Year :2009-10 cuke Smt. Shehnaj Begum, Income Tax Officer Vs. Prop.- M/s Sonam Steel, (TDS), K-38/39, Near Dakanla Station, Kota. Indraprasth Industrial Area, Kota. TAN/PAN No.: JDHS 08552 F vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Nikhlesh Kataria (CA) jktLo dh vksj ls@ Revenue by…

Divisional Forest Officer v. ITO(TDS) (57 Taxmann.com 238) — Cited in 4 Judgments | BharatTax