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

TDS provisions. Pertinently thus, tax was already deducted/paid initially. 2.2 A notice u/s 133(6) dated 12.03.2018 (PB 2) was issued to the assessee whereby, certain information in support of the deduction claimed u/s 80U was required from the assessee (but, there is no mention of deductions claimed u/s 80CCF, 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

INCOME TAX OFFICER, WARD- BHIWADI vs. SHRI SATISH KUMAR, ALWAR

In the result, appeal of the revenue is partly allowed for statistical

Bench: The Ld. Cit(A). The Ld. Cit(A)

80D of the IT Act. In assessment proceedings, assessee filed the proof of payment of insurance premium of Rs.50,000/- but AO disallowed the entire claim of deduction for want of evidence. 2. The Ld. CIT(A) after considering the evidence filed by the assessee, allowed the deduction of Rs.50,000/- u/s 80C. 3. It is submitted that assessee

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