SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

TDS of Rs.21,850/- has been deducted. The same is also evident from Form 26AS. As per the contract assessee was to provide IT training to the students. 2. The AO observed that the assessee had made payment against credit card bills amounting to Rs.5,26,000/- and earned contract receipts of Rs.13,90,000/-. Assessee has not responded

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

282 (Calcutta) (PB 161-164): The Hon’ble Calcutta High Court held as under: 3.The short question involved in this appeal is whether the Commissioner of Income-tax (Appeals), Siliguri CIT(A), after having fully agreed with the assessing officer for certain verifications. Section 251 of the Act deals with the powers of the Commissioner of Appeals. Sub-Section

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

282 (Calcutta) (PB 161-164): The Hon’ble Calcutta High Court held as under: 3.The short question involved in this appeal is whether the Commissioner of Income-tax (Appeals), Siliguri CIT(A), after having fully agreed with the assessing officer for certain verifications. Section 251 of the Act deals with the powers of the Commissioner of Appeals. Sub-Section

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

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

TDS) (a) by electronic mail; or (b) by placing such copy in the registered electronic account of the deductor on the portal of the Cell; or (c) by any mode mentioned in sub-section (1) of section 282 of the Act. (2

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)

TDS u/s 194C was deducted towards rendering, managing and 36 Career Point Limited, Kota. maintaining services by the assessee firm. Consequently, the AO accepted the explanation of the assessee firm and assessed the income under the head ‘’Income from Business and Profession’’. However, ld. PCIT while invoking the provisions of Section 263 of the Act erred in placing a restrictive

APM INDUSTRIES LTD,BHIWADI, ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, ALWAR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 203/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 APM Industries Ltd. SP-147, Industrial Area Bhiwadi, Alwar cuke Vs. Deputy Commissioner of Income Tax Central Circle-01, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA 5114 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a l

TDS has been made u/s. 206C of the Act. Therefore, the contention of the assessee duty drawn back shown in ITR not considered. This claim of the assessee is supported by the documents placed on record, 24 APM Industries Ltd vs. DCIT reflected the amount in the audited accounts and the ITR filed by the assessee and therefore, we note

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

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

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

2. In the present case, the Ld. PCIT at Para-16, Pg 18 to 20 held the order of AO erroneous on following issues:- (i) Delay in deposit of employees contribution to PF (ii) Non-deduction of TDS on all foreign remittance (iii) Non-deduction of TDS on commission paid to directors (iv) Non-deduction of TDS on payment

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

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

TDS of Rs.21,732/-. The impugned order thus, to this\nextent in nullity being without jurisdiction and therefore deserves to be\nquashed.\n6. Rs.6,35,00,000/-: The Id. PCIT, Udaipur in the impugned order\npassed u/s 263, raised an issue for obtaining new loans during the\nimpugned previous year of Rs.6,35,00,000/-. The impugned order thus

SOURABH SHARMA,JAIPUR vs. PCIT,JAIPUR-2, JAIPUR

In the result, appeal of the assessee is allowed

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

section 263 of the Income Tax Act. Hence, the assessment order is set aside on this issue and the AO is directed to examine the issue and pass suitable order after according opportunity of being heard to the assessee.” 5. Feeling dissatisfied, the assessee filed the present on the various grounds as reproduced here in above. To support grounds

A3LOGICS (INDIA) PRIVATE LIMITED,JAIPUR vs. PCIT, JAIPUR -1, JAIPUR

In the result, appeal of the assessee is dismissed

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

section 263 of the Act. The assessment order is set aside to be made afresh in the light of the observation made in this order. The AO is required to make necessary verification in respect of the observations made in this order after allowing reasonable opportunity to the assessee.” 5. Feeling dissatisfied from the above order of the ld. PCIT

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

2) to section 263\nof the Income Tax Act. Hence, the assessment order is set aside as\ndiscussed above and the AO is directed to examine the issues and pass\nsuitable order after according opportunity of being heard to the\nassessee.\"\nBasically, vide above order, ld. PCIT has issued directions for revision of\nassessment order on following issues:\n1. Disallowance

JAMBO CREDIT AND THRIFT CO-OPERATIVE SOCIETY LIMITED,JAIPUR vs. ITO-6(1),, JAIPUR

Bench: This Appellate Tribunal Feeling Aggrieved By Order Dated 12.06.2024, Passed By Learned Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, As Thereby The Appeal Filed By The Appellant Has Been Dismissed.

TDS deducted is only from the deposit in the Nationalized bank on which deduction u/s 80P is not allowable. 2.7 Further, the Hon'ble Supreme Court in the case of Mis Citizen Co-operative Society Ltd Vs ACIT, 84 taxmann. 114 (SC), 2017 held that deduction u/s 80P(2)(a)(i) would be admissible to those co-operative societies which

STATE BANK OF INDIA,JAIPUR vs. ACIT, JAIPUR

In the result, we confirm the findings of the ld CIT(A) and the appeal of

2) The actual Bills have been submitted by employees with documentary proofs. 3) The actual reimbursement of Bill does not exceed the Lowest air fare of National Airlines (Air India) of two destinations by shortest route. We would like to submit that in fact the intent of law has been misinterpreted and the department is unduly denying the benefit

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

TDS\ndeducted of Rs.2,17,807/- and on the basis of said information, the reasons have been\nrecorded. It has been further submitted that after recording thesaid reasons, a notice u/s\n133(6) dated 22.08.2017 was issued to Punjab National Bank to obtain copies of bank\nstatements of the account in which such alleged receipts were credited. It was\naccordingly

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

TDS\ndeducted of Rs.2,17,807/- and on the basis of said information, the reasons have been\nrecorded. It has been further submitted that after recording thesaid reasons, a notice u/s\n133(6) dated 22.08.2017 was issued to Punjab National Bank to obtain copies of bank\nstatements of the account in which such alleged receipts were credited. It was\naccordingly

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

TDS\ndeducted of Rs.2,17,807/- and on the basis of said information, the reasons have been\nrecorded. It has been further submitted that after recording thesaid reasons, a notice u/s\n133(6) dated 22.08.2017 was issued to Punjab National Bank to obtain copies of bank\nstatements of the account in which such alleged receipts were credited. It was\naccordingly

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

TDS\ndeducted of Rs.2,17,807/- and on the basis of said information, the reasons have been\nrecorded. It has been further submitted that after recording thesaid reasons, a notice u/s\n133(6) dated 22.08.2017 was issued to Punjab National Bank to obtain copies of bank\nstatements of the account in which such alleged receipts were credited. It was\naccordingly