SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS of Rs.21,850/- has been deducted. The same is also evident from Form 26AS. As per the contract assessee was to provide IT training to the students. 2. The AO observed that the assessee had made payment against credit card bills amounting to Rs.5,26,000/- and earned contract receipts of Rs.13,90,000/-. Assessee has not responded

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

TDS of\nRs.21,850/- has been deducted. The same is also evident from Form 26AS. As\nper the contract assessee was to provide IT training to the students.\n2.\nThe AO observed that the assessee had made payment against credit\ncard bills amounting to Rs.5,26,000/- and earned contract receipts of\nRs.13,90,000/-. Assessee has not responded

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

In the result, the appeal filed by the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

142(1)(i). 271C : Failed to deduct tax at source, wholly or partly, under section 192 to 195 of Chapter XVII-2. 271D : Taken or accepted certain loans and deposited in contravention of provisions of Section 269SS. 271E Repaid any deposit specified in section 269T in contravention to its provisions. 5 DHANRAJ SETHIA VS ACIT, CIRCLE-1, JAIPUR 271F Failed

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

TDS was neither required to be deducted under\nSection 194A nor under Section 195, hence the order passed under\nSection 263 deserves to be set aside on this issue.\n3. That the learned Principal Commissioner of Income Tax, Udaipur\nvide order dated 20/03/2024 passed under Section 263 of the LT. Act,\nerred in remanding the ground of revision

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 income or below taxable income does not arise & even section 197A subsection 1B states as under;- Section 197A(IB) (1B) The provisions of this section shall not apply where the amount of any income of the nature referred to in sub-section(1) or sub- section(1A) as the case may be, or the aggregate

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 income or below taxable income does not arise & even section 197A subsection 1B states as under;- Section 197A(IB) (1B) The provisions of this section shall not apply where the amount of any income of the nature referred to in sub-section(1) or sub- section(1A) as the case may be, or the aggregate

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 income or below taxable income does not arise & even section 197A subsection 1B states as under;- Section 197A(IB) (1B) The provisions of this section shall not apply where the amount of any income of the nature referred to in sub-section(1) or sub- section(1A) as the case may be, or the aggregate

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

The appeals of the assessee are allowed

TDS.\nIn reply to the notice under section 142(1), the assessee stated that it had forgotten\nto disallow the interest

SAURYA URJA COMPANY OF RAJASTHAN LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical\npurposes

TDS credit was\nrestricted based on receipts as per form 26AS without giving reasonable\nopportunity of being heard as per provisions of section 143(1)(a). It may be\napposite to mention here that the proviso to section 143(1)(a) provides for\nopportunity only when any adjustment to the income or loss is made. For the sake\nof easy

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

142(1) dt. 04.11.2019 raising 37 queries (PB 68- 71). At Point No.6, 31 and 34 of the notice the issue of TDS and deduction under Chapter VI-A was specifically raised. The same was complied by the assessee vide letter dt. 11.11.2019, 29.11.2019, 16.12.2019. The AO after considering the same completed the assessment as per the direction

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

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

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

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

TDS u/s 194C was deducted towards rendering, managing and 36 Career Point Limited, Kota. maintaining services by the assessee firm. Consequently, the AO accepted the explanation of the assessee firm and assessed the income under the head ‘’Income from Business and Profession’’. However, ld. PCIT while invoking the provisions of Section 263 of the Act erred in placing a restrictive

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)

142(1), followed by a best judgment assessment under Section 144, was also appropriate due to the lack of response from the assessee. The notices during assessment were sent to the appellant on email address ashishsogani.ca@gmail.com which is Last Used E-Mail ID by current user. This is the same address on which appeal notices are been sent along with

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

142). (3) Hathway C. Net (P) Ltd. Vs. TRO (2018) 192 TTJ (Mumb 'F') 497 : Assessee in default- limitation for passing order under section 201(1) / 201 * (1A) . Show- cause notice having been issued on 23rd September 2003. Order passed u/s. 201(1) / 201 * (1A) on 28th March 2011 was barred by limitation. (P.B. pages

RAM RATAN JANGIR,AMER vs. INCOME TAX OFFICER, WARD -7(2), JAIPUR

In the result ground no. 1 raised by the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

142 or Section 148 or (b) to disclose fully and truly all the material facts necessary for his assessment for that purpose. In the present case the assessee during the original assessment had filed various details as requisitioned by ld. Ao and only after examining the same ld. AO had accepted the income as returned. Thus there was no failure

SAKET AGARWAL,JAIPUR vs. INCOME TAX OFFICER WARD 1(3) JAIPUR, JAIPUR

142 Held, yes Whether therefore, impugned draft\nassessment orders, final assessment orders and demand notices were liable to be\nset aside - Held, yes [Paras 7, 8 and 9] [In favour of assessee]”\nthat the Hon'ble HIGH COURT OF BOMBAY incase of Uday Desai HUF v.\nNational Faceless Assessment Centre, Delhi* [2021] 132 taxmann.com 117\n(Bombay) held that “Section

M/S ETERNAL HEART CARE CENTRE & RESEARCH INSTITUTE PVT. LTD. ,3A, JAGATPURA ROAD, NEAR JAWAHAR CIRCLE, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, appeal filed by the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

142(1) of the Income Tax Act, 1961, the assessee filed the requisitioned details documents electronically. 4. On the basis of material available on record and the explanation of the assessee on the issue, the total income of the assessee is hereby computed at Nil which also includes total income of the assessee as computed in processing” Thus