SH. AMIT MANTRI,A-3-A, ANAJ MANDI, CHANDPOLE BAZAR, JAIPUR vs. DCIT, CIRCLE-1, JAIPUR

In the result, this appeal of the assessee is allowed

TDS which is otherwise available to the assessee as per the provisions of Section 198 and 199 of the Act. The ld. AR has also

MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

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

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

TDS 2015 ITL 1007 (Bang.) (Trib.) Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1) need not do so if he obtains a declaration from the buyer that he is purchasing the goods for use in manufacturing, processing or producing articles or things. It does not say that such declaration has to be obtained

MANOJ KUMAR JAIN PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

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

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

TDS 2015 ITL 1007 (Bang.) (Trib.) Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1) need not do so if he obtains a declaration from the buyer that he is purchasing the goods for use in manufacturing, processing or producing articles or things. It does not say that such declaration has to be obtained

MANOJ KUMAR JAIN, PROP. MS BAJAJ RE ROLLING MILLS,KOTA vs. ITO(TDS), KOTA, KOTA

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

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

TDS 2015 ITL 1007 (Bang.) (Trib.) Section 206C(1A) mandates that any person responsible for collecting tax under section 206C(1) need not do so if he obtains a declaration from the buyer that he is purchasing the goods for use in manufacturing, processing or producing articles or things. It does not say that such declaration has to be obtained

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

198 ITR 297/ 64 Taxman 442, no such proposition canvassed by the assessee was laid down. Secondly section 147 of the Income-tax Act has undergone various changes and the provision applicable for relevant assessment years is extracted hereunder for easy reference: "147. Income escaping assessment-If the Assessing Officer has reason to believe that any income chargeable

SHRI ASHOK DHARENDRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

TDS was deducted is shown in advance received and not in the sales of the assessee company. Therefore the sale consideration of property in ITR is less than consideration. The flats are fully prepared in AY 2015-16 and then they are sold. On perusal of assessment record, it is seen that AO has not carried out any investigation/enquiry

RAJASTHAN ADVANCE JOINT CARE TRUST,JAIPUR vs. ITO, EXEMPTION, WARD 1, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

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

section 143(3) of the Act, it clearly authorizes the AO to determine the sum payable by assessee or refund of any amount due to him on the basis of such assessment. Therefore, in our view, the assessee was clearly within his power to claim refund of excess payment of tax whether in the form of TDS

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

TDS. (e)The ld. AO has disallowed the income of Rs. 33,50,772/- (33,45,494/- +5,278/-) and also taxed the same @ Maximum Marginal Rate U/s 164(2). The Id. AO has alleged that the assessee trust is doing business activities in and not complying statutory provisions of the Act. Thus the AO has completed the assessment assessing

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 201 of the Act, the person liable to deduct TDS will not be deemed as an assessee in default for non-deduction if the recipient is resident of India, recipient has furnished his income tax return u/s 139 & recipient has paid applicable taxes due on the income declared on the return filed by him. In the present case, assessee

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 201 of the Act, the person liable to deduct TDS will not be deemed as an assessee in default for non-deduction if the recipient is resident of India, recipient has furnished his income tax return u/s 139 & recipient has paid applicable taxes due on the income declared on the return filed by him. In the present case, assessee

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 201 of the Act, the person liable to deduct TDS will not be deemed as an assessee in default for non-deduction if the recipient is resident of India, recipient has furnished his income tax return u/s 139 & recipient has paid applicable taxes due on the income declared on the return filed by him. In the present case, assessee

ITO(TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 201 of the Act, the person liable to deduct TDS will not be deemed as an assessee in default for non-deduction if the recipient is resident of India, recipient has furnished his income tax return u/s 139 & recipient has paid applicable taxes due on the income declared on the return filed by him. In the present case, assessee

SHYAM APPARELS P.LTD.,JAIPUR vs. ITO, JAIPUR

198- 205]: Second proviso – Assessment year 2006-07 – Whether insertion of second proviso to section 40(a)(ia) with effect from 01.04.2013 is declaratory and curative in nature and it has retrospective effect from 01.04.2005, being date from which sub-clause (ia) of section 40(a) was inserted by Finance (No. 2) Act, 2004 – Held, yes. Since, the second proviso

ITO, JAIPUR vs. SHYAM APPARELS PVT. LTD., JAIPUR

198- 205]: Second proviso – Assessment year 2006-07 – Whether insertion of second proviso to section 40(a)(ia) with effect from 01.04.2013 is declaratory and curative in nature and it has retrospective effect from 01.04.2005, being date from which sub-clause (ia) of section 40(a) was inserted by Finance (No. 2) Act, 2004 – Held, yes. Since, the second proviso

PARAS KUHAD,JAIPUR vs. ACIT - 7, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS has been claimed when the payment against them were received. It is thus submitted that assessee has rightly offered professional receipts as per method of accounting regularly followed by assessee. It is further submitted that during the course of assessment proceedings, the assessee furnished various information as sought by ld.AO and none of the query raised

ACIT, CIRCLE-2, JAIPUR, CIRCLE-2, JAIPUR vs. M/S. GEHLOT ENTERPRISES PVT. LTD. NATIONAL MOTORS BUILDING, M.I. ROAD, JAIPUR-302003, JAIPUR

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

198/- u/s 40(a)(ia) on account of no deduction of the TDS on financial service charges as required u/s 194H by treating the same as brokerage/commission to salesman. Against this addition the assessee filed an appeal before the CIT(A). The CIT(A) vide order dated 27-12-2013 deleted the disallowance by holding that the same cannot