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

INCOME TAX OFFICER, TDS-3, JAIPUR vs. AJMER VIDHYUT VITRAN NIGAM LTD., ASSISTANT ENGINEER (O&M), SIKAR

In the result, the appeal of the Revenue is dismissed on account of low tax

1)(c) by treating the fee as penalty and an adjustment made in the TDS statement(s). As per the provisions of Section 246A

INCOME TAX OFFICER, TDS-3, JAIPUR vs. AJMER VIDHYUT VITRAN NIGAM LTD., ASSISTANT ENGINEER (O &M) PUSHKAR, AJMER

In the result, the appeal of the Revenue is dismissed on account of low tax

1)(c) by treating the fee as penalty and an adjustment made in the TDS statement(s). As per the provisions of Section 246A

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

c)of Explanation (2) to section 263\nof the Income Tax Act. Hence, the assessment order is set aside\non the issues as discussed above and the AO is directed to\nexamine the issues and pass suitable order after according\nopportunity of being heard to the assessee.”\n2.3 During the course of hearing the ld.AR of the assessee regarding Issue

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

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)

246A of the Act in Form No. 35 on 26.12.2019 (Refer page No. 63-66 of Paper Book). During the pendency of the Appeal against the confirmed demand, Appellant’s return of income for AY 2018-19 was processed by the Centralized Processing Centre (CPC) vide Order dated 13.01.2020 issued under section 143(1) of the Act for refund