ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

TDS under section 201(1A)\nwas to be allowed as deduction - Held, yes [Paras 5 and 6] [In favour of\nassessee]...”\n2.5. Thus, in view of the decisions set out hereinbefore, allowability of such interest\nexpense was one of the plausible views which was adopted by NFAC.\n2.6. It is a settled proposition that once a plausible view is adopted

JAGDISH CHANDRA SUWALKA,JAIPUR vs. JCIT, RANGE-7, JAIPUR

In the result, appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact, the CIT(A) is obliged to dispose of the appeal on merits. In fact with effect from 1st June, 2001 the power of the CIT(A) to set aside the order of the Assessing Officer and restore

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

TDS)--Accordingly, six months from the end of the month in which the action for imposition of penalty was initiated expired on 30th June, 2010--Hence, the order imposing penalty under s. 271C could have been passed on or before 30th June, 2010-- Therefore, order levying penalty under s. 271C passed by the Addl. CIT on 18th

RAJENDRA KUMAR AGRAWAL,JAIPUR vs. ACIT CEN CIR 1 , C-SCHEME, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194H on such brokerage paid was duly deducted and deposited with the Income Tax Department. Moreover, payment of brokerage and Commission has also been reflected under sales and administrative expenses (Annexure-P) forming part of the audited financial statements of the appellant already available with the Income Tax Department. Hence, the Ld. CIT(A) had overlooked this

SINGODWALA WAREHOUSING AND LOGISTICS PRIVATE LIMITED,JAIPUR vs. ITO WD 6(4), JAIPUR

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

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

246A should have been filed on or before 23/09/2022. The present appeal has been filed on 19/01/2023 thereby there is a delay of 118 days in filing the appeal. On perusal of form 35 it is seen that the appellant has not requested for condonation of delay in filing the appeal and reasons have been not mentioned in column