SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

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

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

2.- Where in relation to an assessment year, an assessment is made for the first time under section 147, the assessment so made shall be regarded as a regular assessment for the purposes of this section. Explanation 3. In Explanation 1 and in 12 SDC Construction, Jaipur. sub-section (3)." tax on the total income determined under sub- section

THE RAILWAY EMPLOYEE'S CO-OPERATIVE BANK LTD.,AJMER vs. INCOME TAX OFFICER, TDS, AJMER

In the result, appeal of the assessee is allowed

2. The assessee is a Cooperative Society Bank and engaged in the business of banking which includes accepting deposits from its members, providing loans and other banking services to its members. The AO noted that the assessee has paid interest to non-members on FDRs during the year under consideration without deducting TDS. Accordingly, the AO initiated the proceedings under

SHRI DEEPAK ENTERPRISES,KISHANGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

Bench: Or At The Time Of Hearing Of Appeal.”

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of demand. The appellant has not filed the appeal within the period specified u/s 249(2). There is 5 M/s. Deepak Enterprises, Kishangarh. an inordinate delay in filing the appeal. I am of the considered view that the appellant did not have

SHREE GANPATI TRADERS,KISHANGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

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

Bench: Or At The Time Of Hearing Of Appeal.”

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of demand. The appellant has not filed the appeal within the period specified u/s 249(2). There is an inordinate delay in filing the appeal. I am of the considered 5 M/s. Shree Ganpati Traders, Kishangarh. view that the appellant

M/S JITENDRA SIZING FACTORY,KISHANGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Or At The Time Of Hearing Of Appeal.”

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of demand. The appellant has not M/s. Jitendra Sizing Factory, Kishangarh. filed the appeal within the period specified u/s 249(2). There is an inordinate delay in filing the appeal. I am of the considered view that the appellant did not have

M/S JITENDRA SIZING FACTORY,KISHANGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Or At The Time Of Hearing Of Appeal.”

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of demand. The appellant has not M/s. Jitendra Sizing Factory, Kishangarh. filed the appeal within the period specified u/s 249(2). There is an inordinate delay in filing the appeal. I am of the considered view that the appellant did not have

M/S JITENDRA SIZING FACTORY,KISHANGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CPC (TDS), GHAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Bench: Or At The Time Of Hearing Of Appeal.”

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of demand. The appellant has not M/s. Jitendra Sizing Factory, Kishangarh. filed the appeal within the period specified u/s 249(2). There is an inordinate delay in filing the appeal. I am of the considered view that the appellant did not have

ZILA PARISHAD,BARAN vs. INCOME TAX OFFICER TDS, KOTA

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

section 249(2). The ld. A/R placing reliance on various decisions of Hon’ble High Courts and the decision of 5 Zila Parisad vs. ITO TDS

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

TDS, applicable was also\ndeducted. Confirmations of ledger account duly signed by the said\ncreditor bearing complete name, address and PAN. Further, it was\nnoticed that some of the other creditors are old and are coming from\npreceding years as their opening balances are available in their\nrespective ledger accounts. In most of the cases, closing balances are\nthere which

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

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

249(2) of the Act. The Hon'ble Supreme Court in the case of Collector Land & Acquisition vs. Mst Katiji & Others (1987) 167 ITR 471 (SC) held as under: ‘’The Legislature has conferred power to condone delay by enacting section 5 of the Limitation Act, 1963, in order to enable the courts to do substantial justice to parties by disposing

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

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

AO (SC), AVVNL, SIKAR,SIKAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC (TDS), GHAJIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of 7 AO(SC) AVVNL, Sikar Vs ACIT, CPC (TDS

ASSISTANT ENGINEER (O&M) AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of demand. The appellant has not filed the appeal within the period specified u/s 249(2). There is an inordinate delay in filing the appeal. I am of the considered view that the appellant did not have any sufficient cause

ASSISTANT ENGINEER (O&M) AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Section 249(2), the appeal has to be presented within 30 days of date of service of notice of demand. The appellant has not filed the appeal within the period specified u/s 249(2). There is an inordinate delay in filing the appeal. I am of the considered view that the appellant did not have any sufficient cause

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

TDS), Kanpur v. Canara Bank [2018] 95 taxmann.com 81 (SC): This Court having already laid down in Dalco Engg. (P.) Ltd. case (supra) that establishment of various financial corporations under State Financial Corporation Act, 1951 is establishment of a Corporation by an Act or under an Act. We are of the view that the above ratio fully covers the present

SH. VIKESH KUMAR,HARYANA vs. ITO, WARD-1(2), ALWAR, ALWAR

In the result, Ground No. 1

Bench: Shri Gagan Goyal & Shri Narinder Kumar

2,42,239/-. The whole tax liability on the same would certainly be covered by the amount of TCS and TDS amounting to Rs. 42,504/-. In view of these facts and considering the provisions as contained in section 249

ASSISTANT ENGINEER, AVVNL,SHRIMADHOPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, (TDS), GHAZIABAD

In the result, appeals of the assessee are allowed for statistical purposes

Section 249(2), the appeal has to be presented AEN AVVNL, Srimadhopur. within 30 days of date of service of notice of demand. The appellant has not filed the appeal within the period specified u/s 249(2). There is an inordinate delay in filing the appeal. The appellant in his written submission filed on 12.10.2017 has contended that mail