MILLENIUM BUILDHOME PRIVATE LIMITED,KOTA vs. ITO(TDS), KOTA

In the result, the appeal of the assessee is stands partly allowed with no 6

TDS on interest payments made to HCCSL, in view of the express provisions of 194A (3) (iii) a of the Act. It was also submitted that the auditor of the company in his audit report has also not made any adverse comments in this regard. However, on the contrary, the AO was of the view that under this section

M/S MANGLAM LAND BANK COMPANY,6TH FLOOR, APEX MALL, TONK ROAD, LAL KOTHI, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, appeal of the assessee is dismissed

3 ex-partners but not deducted TDS on the interest amount so paid as per provision of section 194A of the Act and therefore

APM INDUSTRIES LTD,BHIWADI, ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, ALWAR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 203/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 APM Industries Ltd. SP-147, Industrial Area Bhiwadi, Alwar cuke Vs. Deputy Commissioner of Income Tax Central Circle-01, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA 5114 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a l

3,89,47,418/- was considered was liable to TDS u/s. 194A of the Act and the assessee has made TDS on 37,73,317/- only thus as per provision of section

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

3 Zila Parisad vs. ITO TDS Rs.1,93,752/-respectively. The AO observed that no tax had been deducted on such payments under section 194A

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

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

3), Kolkata that they are Directors in the various companies which is controlled & managed by Mr. Anjani Banka. Statement of Mr. Anjani Banka was also recorded by the DDIT(Inv.), Unit-2(3), Kolkata on 29.03.2014 wherein he accepted that he is engaged in providing accommodation entries in form of share capital, unsecured loan, LTCG etc and to facilitate

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

194A) of Rs.1,87,40,593/-, Purchase of motor vehicle of Rs.\n1,10,87,222/- and Contract receipts of Rs.1,54,46,700/- but not filed the\nvoluntary return of income as per provision of section 139 of the Act. Having\nnoted that fact Id. AO recorded the reasons and issued a notice u/s.148 of\nthe

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

194A) of Rs.1,87,40,593/-, Purchase of motor vehicle of Rs.\n1,10,87,222/- and Contract receipts of Rs.1,54,46,700/- but not filed the\nvoluntary return of income as per provision of section 139 of the Act. Having\nnoted that fact Id. AO recorded the reasons and issued a notice u/s.148 of\nthe

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)

194A(3)(iii)(f). Therefore, no tax is required to be deducted at source at the time of paying interest to INDIRA GANDHI PANCHAYATI RAJ SANSTHAN. C.RAJASTHAN STATE POLLUTION CONTROL BOARD The AO created a demand of Rs.90,946/- under section 201(1) and 201(1A) for non deduction of TDS

INCOME TAX OFFICER (TDS), KOTA vs. ZILA PARISHAD , SAWAI MADHOPUR

In the result, appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

TDS), Kota passed under Section 201(1)/201(1A)r.w.s 194C & 194A of the Income tax Act, 1961 (in short 'the Act') both dated 15.07.2019. 2. Since the issues involved in both the appeal of the revenue are almost identical, are common and these both the appeals were heard together with the agreement of both the parties and are being

INCOME TAX OFFICER, KOTA vs. ZILA PARISHAD, SAWAI MADHOPUR

In the result, appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.15 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years :2018-19 Income Tax Officer, Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: JDHZ00055G vihykFkhZ@Appellant izR;FkhZ@Respondent vk;djvihy la-@ITA No.16 /JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2019-20 Income Tax Officer(TDS), Kota. cuke Vs. Zila Parishad Sawaimadhopur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: J

TDS), Kota passed under Section 201(1)/201(1A)r.w.s 194C & 194A of the Income tax Act, 1961 (in short 'the Act') both dated 15.07.2019. 2. Since the issues involved in both the appeal of the revenue are almost identical, are common and these both the appeals were heard together with the agreement of both the parties and are being

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

194A, 194C, 194I and 194J of the Act. Whereas assessee has shown the other source income at Rs. 27,28,256/- only and TDS has been claimed at Rs. 10,48,661/-. In this regard vide show cause notice dated 23.12.2016 43 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. assessee was asked to state

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

194A, 194C, 194I and 194J of the Act. Whereas assessee has shown the other source income at Rs. 27,28,256/- only and TDS has been claimed at Rs. 10,48,661/-. In this regard vide show cause notice dated 23.12.2016 43 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. assessee was asked to state

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

194A, 194C, 194I and 194J of the Act. Whereas assessee has shown the other source income at Rs. 27,28,256/- only and TDS has been claimed at Rs. 10,48,661/-. In this regard vide show cause notice dated 23.12.2016 43 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. assessee was asked to state

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

194A, 194C, 194I and 194J of the Act. Whereas assessee has shown the other source income at Rs. 27,28,256/- only and TDS has been claimed at Rs. 10,48,661/-. In this regard vide show cause notice dated 23.12.2016 43 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. assessee was asked to state

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

194A, 194C, 194I and 194J of the Act. Whereas assessee has shown the other source income at Rs. 27,28,256/- only and TDS has been claimed at Rs. 10,48,661/-. In this regard vide show cause notice dated 23.12.2016 43 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. assessee was asked to state

SHIV KRIPA HOTELS PRIVATE LIMITED,JAIPUR vs. THE DCIT, CIRCLE-3

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

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

3 Shiv Kripa Hotels Pvt. Ltd., vs. DCIT running restaurants, bar and room rent services. On perusal of audit report and books of accounts produced by the assessee’s A/R on filed with the return of income in Form No. 3CD, it has been noticed that the assessee has not deducted TDS on 55,29,863/- and thereby the same

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