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

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

TDS return/statements beyond the time prescribed by the Act and/or the Rules. We therefore cannot agree with the argument of the Petitioners that the fee that is sought to be collected under section 234E of the Act is really nothing but a collection in the guise of a tax. 16. We are supported in our view by a judgment

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

In the result, appeal of the assessee is allowed

TDS. As regards the interest paid to the Ajmer Cooperative Thrift Saving Society, the AO allowed the same as eligible for deduction under section 80P and, therefore, though the said amount was considered under section 201 but benefit of section 80P was allowed by the AO. Thus the interest paid to non-member individual

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO TDS-3, JAIPUR, JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 201 of the Income Tax Act, 1961 [ for short Act ] by ITO, TDS-3, Jaipur [ for short AO ]. Since ITA no. 263/JP/2025 as lead case. 2. At the outset of hearing, the Bench observed that there is a delay of 482

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO TDS-3, JAIPUR, JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 201 of the Income Tax Act, 1961 [ for short Act ] by ITO, TDS-3, Jaipur [ for short AO ]. Since ITA no. 263/JP/2025 as lead case. 2. At the outset of hearing, the Bench observed that there is a delay of 482

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO, TDS (3), JAIPUR, JAIPUR

In the result, the appeal in ITA no

TDS-3, Jaipur [ for short AO ]. Since\nthe issue raised in all the four appeals were identical were heard together\nand are disposed of by a common order by taking the fact of the case in\nITA no. 263/JP/2025 as lead case.\n2.\nAt the outset of hearing, the Bench observed that there is a delay of\n482 days

ORIENTAL BANK OF COMMERCE,CHURU vs. ITO(TDS)-3, JAIPUR, JAIPUR

In the result, the appeal in ITA no

TDS-3, Jaipur [ for short AO ]. Since\nthe issue raised in all the four appeals were identical were heard together\nand are disposed of by a common order by taking the fact of the case in\nITA no. 263/JP/2025 as lead case.\n2.\nAt the outset of hearing, the Bench observed that there is a delay of\n482 days

SUPERSONIC TURNERS PVT. LTD,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of the assessee is allowed

482/-. During the year, the assessee claimed job work expenses of Rs.8,77,81,594/-in the P&L A/C. It has been mentioned by the AO at Para 3 of page 1 of the assessment order that the Assessee company was asked to furnish bills of job work. It has also been admitted by the AO that the assessee

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)

482 : 1973 SCC (Tax) 318 : (1973) 88 ITR 323] .)” (b) The Commissioner of Income Tax - 7 Vs M/S Paville Projects Pvt. Ltd. [2023] 453 ITR 447 (SC) Hon’ble Supreme Court has held that in a case where two views are possible and the Assessing Officer has adopted one view, such a decision, which might be plausible

SHRI SURENDRA GAJRAJ ,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1018/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year: 2014-15 Cuke Surendra Gajraj, I.T.O., F-132 C, Road No. 12, Vki Area, Vs. Ward- 4(2), Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abypg 2156 Q Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Rahul Pandya (Adv.) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 14/09/2021 Vkns'K@ Order

section 194H. That we have already submitted Copy of ITR & Copy of Computation of Total Income of Shri Vikram Singh Kulhari, Shri Rameshwar Singh & M/s. Surendra Gajraj HUF told AO. It would be observed that the said person have surrendered the income of Commission & paid the due taxes. Thus Double Taxation cannot be levied (kindly Refer Page

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

section 133A (6) empowered the Income Tax Authority to record the statement on oath, therefore the recording of statement u/s 131 in this case was not ultra-vires. 6 Whether facts and circumstances of the case, the CIT(A) is justified in not appreciating the in other important fact that during the assessment proceedings of the assessee

PRADEEP KUMAR ROCHWANI, JODHPUR,JODHPUR vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

section is breached by the ld. AO. Thus, in the totality of facts and circumstances, it is not at all a case where the subjected assessment order should be alleged to be erroneous in so far as prejudicial to the interests of the revenue. There is neither error of law nor of facts. There is no erroneous assumption

BARODA RAJASTHAN KHESTRIYA GRAMIN BANK,AJMER vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

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

482/-. Revenue holds that as per information available on record, the assessee has wrongly claimed expenses of Rs. 1,37,05,000/- for the Advance written off and also claimed expenses of Rs. 3,39,25,000/- on account of provision for standard assets during the F.Y. 2016-17 relevant to AY 2017-18. Based on that contention a notice

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which