AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

TDS provisions. Pertinently thus, tax was already deducted/paid\ninitially.\n2.2 A notice u/s 133(6) dated 12.03.2018 (PB 2) was issued to the assessee\nwhereby, certain information in support of the deduction claimed u/s 80U was\nrequired from the assessee (but, there is no mention of deductions claimed u/s\n80CCF, 80D, 80DD and 80G etc.). However, the given notice

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

TDS provisions. Pertinently thus, tax was already deducted/paid\ninitially.\n2.2 A notice u/s 133(6) dated 12.03.2018 (PB 2) was issued to the assessee\nwhereby, certain information in support of the deduction claimed u/s 80U was\nrequired from the assessee (but, there is no mention of deductions claimed u/s\n80CCF, 80D, 80DD and 80G etc.). However, the given notice

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

TDS provisions. Pertinently thus, tax was already deducted/paid\ninitially.\n2.2 A notice u/s 133(6) dated 12.03.2018 (PB 2) was issued to the assessee\nwhereby, certain information in support of the deduction claimed u/s 80U was\nrequired from the assessee (but, there is no mention of deductions claimed u/s\n80CCF, 80D, 80DD and 80G etc.). However, the given notice

MAYA RATHORE,JAIPUR vs. ASSESSING AUTHORITY, JAIPUR

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

TDS of Rs.1,25,000 was duly deducted\nunder section 194H. Since income from Notus Tech Consulting Services Private Limited\nwas not received in the relevant AY 2023-24 but in next year i.e. was received in FY\n2023-24 and after calculating final income the assessee filed revised return on 25-12-\n2023 duly before the due date

LATE SH. SHEKHAR DHARIWAL THROUGH L/H SMT. NIKITA DHARIWAL,DHARIWAL BHAWAN, SHASTRI MARKET, KOTA vs. ITO, WARD-2(2), KOTA

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

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

TDS of Rs. 2,42,339/- allowed in the processing of return / claimed in the return.’’ 2.1 Besides the above mentioned grounds of appeal in respective assessment years (supra), the ld. AR of the assessee vide letter dated 03-03-2023 prayed for LATE SHRI SHEKHAR DHARIWAL THRU: L/H SMT NIKITA DHARIWAL VS ITO, WARD-2(2), KOTA admission