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

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

CANTT BOARD,AJMER vs. INCOME TAX OFFICER (TDS), AJMER, AJMER

In the result, all the appeals of the assessee are allowed

c) to (f) of Section 200A by the Finance Act 2015 w.e.f. 01/6/2015. It was stated in the written submissions that the fee for late filing the statement U/s 234E can be levied only on the issue of intimation U/s 200A w.e.f. 01/6/2015 only. The Hon’ble Bombay High Court in the case of Rashmikant Kundalia Vs. Union of India

SUBHASH CHAND NAWAL (HUF),AJMER vs. INCOME TAX OFFICER, AJMER

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

c) to (f) of Section 200A by the Finance Act 2015 w.e.f. 01/6/2015. The Hon’ble Bombay High Court in the case of Rashmikant Kundalia Vs. Union of India (2015) 229 taxman 596 (Bom) while examining the constitutional validity of Section 234E has upheld the validity and also held as under: 9. We have heard the learned counsel, and perused

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