ACIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPN LIMITED, TONK ROAD, JAIPUR

In the result, both the appeals filed by the assessee are allowed

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

TDS deducted on the said interest as per section 199 of the IT Act, such income on account of interest assessable in the hands of the assessee. 2

KAMLESH KUMAR JAIN,PACHPAHAR vs. DCIT-ACIT CIRCLE-2, KOTA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

2,09,560 – ₹30,009) i.e. TDS claimed u/s 194Q) is absolutely unjustified and incorrect which deserves to be allowed to the assessee. Therefore, disallowance of TDS to the extent of ₹ 1,79,551/- being incorrect and bad in law may please be directed to be allowed and the assessee prays accordingly. As regards the balance TDS credit

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)

199 (PB page 151-163). In the case it was held that where Assessing Officer during course of original assessment verified all transactions of purchase/sales/stock of shares in case of assessee and made disallowance under section 14A read with rule 8D(2), Commissioner having failed to make out that order of Assessing Officer was erroneous as well as prejudicial

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

2(15) of the I.T. Act. The Assessing Officer finding that the various income on which tax has 6. been deducted at source is assessable in the hands of assessee as discussed supra and ld. AO has observed that “TDS credit claimed by the assessee is allowable, if at any stage of appeal of any proceedings it has been held

RAJASTHAN AVAS VIKAS & INFRASTRUCTURE LIMITED,JAIPUR vs. ACIT, JAIPUR

In the result, both the appeals of assessee are allowed

TDS amount of Rs. 38,440/- 2. That the application of section 199 of the Income Tax Act of Rs. 38,440/- on TDS

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

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

TDS. The assessee is a Non-Banking Finance Company which is engaged in the business of providing small loans, vehicle loans, small and medium enterprises loans in rural and semi-urban areas, issuing debentures etc. It is noted from the assessment order that due to change of incumbent, notice u/s 142(1) along with the questionnaire was issued

JAI SINGH JADEJA,KOTA vs. ITO-WARD-2(1) KOTA, KOTA

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

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

TDS being a Kaccha Adhitya (Commission agent). In support, the appellant has filed a written synopsis which reads as under: “As per the provisions of section 199 of the Act and Rule 378A (2

BHIM SINGH,KOTA vs. DCIT, C-2, KOTA

In the result, appeal of the assessee is partly allowed

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

TDS certificate in the name of the other person. The proviso to Rule 37BA(2) is just a procedural aspect of giving effect to the mandate of section 199

DULHE RAM MEENA, JAIPUR,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

Appeal is allowed

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

TDS credit only to the tune of Rs.5,90,223/-, and accordingly, having regard to the fact that salary income was declared by the appellant, and in view of the provisions of section 199 read with section 37BA of the Act, directed the Assessing Officer to allow credit of Rs. 2

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)

199 (All) held that reopening is justified where the AO failed to investigate adequately in the original assessment and new evidence emerges later. 3. Approval of the Principal Commissioner 3.1. The AO obtained the necessary approval from the Principal Commissioner of Income-tax before issuing notice under Section 148. This procedural compliance aligns with the requirements of the Income

M/S RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPORATION LIMITED,JAIPUR vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, both the appeals filed by the assessee are allowed

section 199 are applicable.” The facts under consideration before the Coordinate Bench were that during the year under consideration the assessee deposited funds received from HUDCO in FDRs with the Bank as the same were lying idle and got the interest of Rs. 2,18,15,365 and on the said interest the Bank of Rajasthan had deducted TDS

M/S RAJASTHAN URBAN DRINKING WATER SEWERAGE AND INFRASTRUCTURE CORPORATION LIMITED,JAIPUR vs. ASSISTNAT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, both the appeals filed by the assessee are allowed

section 199 are applicable.” The facts under consideration before the Coordinate Bench were that during the year under consideration the assessee deposited funds received from HUDCO in FDRs with the Bank as the same were lying idle and got the interest of Rs. 2,18,15,365 and on the said interest the Bank of Rajasthan had deducted TDS

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

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

199 (All)\n26\nITA No. 872 & others/JP/2024\nKedia Builders and Colonizers Pvt. Ltd., Jaipur\n- Reopening is justified when credible new information highlights tax\nevation.\nV. Prayer\nIn light of the above submissions, the Revenue respectfully prays that the Hon’ble\nTribunal may:\n1. Uphold the Validity of the Section 148 Notice\n- Recognize that the AO adhered

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

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

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

199 (All)\n\n26\nITA No. 872 & others/JP/2024\nKedia Builders and Colonizers Pvt. Ltd., Jaipur\n• Reopening is justified when credible new information highlights tax\nevation.\n\nV. Prayer\nIn light of the above submissions, the Revenue respectfully prays that the Hon’ble\nTribunal may:\n\n1. Uphold the Validity of the Section 148 Notice\n• Recognize that

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

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

199 Taxman 75 (Uttaranchal), pertained to Writ Petition filed challenging the Vires of the Section 115JB. The Shree Cement Limited, Beawar. Hon’ble Courts in those case, did not examined the section 115JB(5), which otherwise also cannot be done in case of Writ Petition challenging the vires of the section itself. Hence it is humbly submitted that the aforesaid

MARVEL SUPPORT CONSULTANCY SERVICES,JAIPUR vs. ACIT, CIRLCE, JAIPUR

In the result, appeal of the assessee is allowed per ground

section 199 Sh. Marvel Support Consultancy Services, Jaipur vs. ACIT/DCIT, Circle-01, Jaipur read with Rule 37BA even though payers had deducted TDS in financial year relevant to AY 2018-19. In view of above, AO be directed to allow the credit of TDS of Rs.8,52,736/- not allowed by him. Departmental Appeal Only Ground Whether under the facts