ORIENTAL BANK OF COMMERCE,JAIPUR vs. INCOME TAX OFFICER (TDS-2), JAIPUR

In the result, this appeal of the assessee is allowed for statistical purposes

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

TDS on quarterly basis. Information under section 133(6) of the IT Act, 1961 was called vide issue of notice

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS) vs. Divisional Forest Officer provisions of Section 80P of the Income Tax Act are also not applicable on them. Hence by virtue of their creation they are not 2. Whether on the facts and circumstances of the case, the ld. CIT(Appeals), NFAC, Delhi has erred in referring CBDT's circular no 502 (F No.385/49/86-ITC dated 27.01.1988) without appreciating

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS) vs. Divisional Forest Officer provisions of Section 80P of the Income Tax Act are also not applicable on them. Hence by virtue of their creation they are not 2. Whether on the facts and circumstances of the case, the ld. CIT(Appeals), NFAC, Delhi has erred in referring CBDT's circular no 502 (F No.385/49/86-ITC dated 27.01.1988) without appreciating

ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

TDS) vs. Divisional Forest Officer provisions of Section 80P of the Income Tax Act are also not applicable on them. Hence by virtue of their creation they are not 2. Whether on the facts and circumstances of the case, the ld. CIT(Appeals), NFAC, Delhi has erred in referring CBDT's circular no 502 (F No.385/49/86-ITC dated 27.01.1988) without appreciating

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that presumption

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that presumption

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

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

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

133(6). Notices were issued on 24/03/2023 (Friday) to three parties and without waiting for their responses, the order of rejection was issued on 28/03/2023 (Tuesday) in a hurried manner. 4. Appellant craves the right to add, alter, modify or amend in any manner the grounds of appeal on or before the hearing.” 3. Succinctly, the fact as culled

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 133(6) of the Act to make\ninquiries about claim of deduction under Chapter VIA of the Act, the original\nreturn, which was invalid, would have attained finality and after lapse of\nmaximum time limit to initiate any action under the Income Tax Act, 1961, no\naction could have been taken leaving the Department at total loss of revenue

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 133(6) of the Act to make\ninquiries about claim of deduction under Chapter VIA of the Act, the original\nreturn, which was invalid, would have attained finality and after lapse of\nmaximum time limit to initiate any action under the Income Tax Act, 1961, no\naction could have been taken leaving the Department at total loss of revenue

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 133(6) of the Act to make\ninquiries about claim of deduction under Chapter VIA of the Act, the original\nreturn, which was invalid, would have attained finality and after lapse of\nmaximum time limit to initiate any action under the Income Tax Act, 1961, no\naction could have been taken leaving the Department at total loss of revenue

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 133(6) of the Act to make\ninquiries about claim of deduction under Chapter VIA of the Act, the original\nreturn, which was invalid, would have attained finality and after lapse of\nmaximum time limit to initiate any action under the Income Tax Act, 1961, no\naction could have been taken leaving the Department at total loss of revenue

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 133(6) of the Act to make\ninquiries about claim of deduction under Chapter VIA of the Act, the original\nreturn, which was invalid, would have attained finality and after lapse of\nmaximum time limit to initiate any action under the Income Tax Act, 1961, no\naction could have been taken leaving the Department at total loss of revenue

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

TDS provisions under section 194C are not applicable on payments made directly to casual labourers for wages. - Percentage of labour cost to gross receipts varies depending upon the nature of project, labour intensity, and stage of execution. Merely because the AO feels 13% is “high” does not justify disallowance, especially without benchmarking against comparable cases. Judicial Precedents:  Dharmendra Prasad More

SUNRISE REALCONSULTANCY PRIVATE LIMITED ,ALWAR vs. INCOME TAX OFFICER, WARD-BHIWADI, BHIWADI

In the result, the both the appeals of the assessee are partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 133(6) collected by AO from Bird Automotive Pvt. Ltd., from which the vehicle was purchased. Bird Automotive confirmed the sale of the car to the assessee company the total value of the car was Rs. 40,96,817. Of this, Rs. 16,56,453 was paid by the assessee from its own sources, and the remainder was financed

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

section 131 was inserted by the Taxation Laws (Amendment) Act, 1975, w.e.f. 01.10.1975. Therefore, when survey has been carried out u/s 133(A), there is pendency of proceedings and hence the AO can record statement on oath u/s 131(1) r.w.s 133A(3)(iii) in as much as such statement may be useful for or relevant to the survey proceedings

DCIT, C-4, JAIPUR vs. M/S. JLC ELECTROMET PVT. LTD., JAIPUR

In the result, the appeal of the Department is dismissed

133-169) 11 DCIT, Circle-4, Jaipur VS M/s. JLC Electromet Pvt. Ltd. Jaipur 5.2 Further the AO has misinterpreted the said Explanation 2. What all is provided in the Explanation 2 is that S.195 applies to all the persons who is responsible to pay (payer), is liable to make TDS whether he is a resident or non-resident person