ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

194C of Income Tax Act, 1961 & circular No. 502 dated 27.01.1988 of Board is clearly applicable. (6) ALTERNATIVELY; in terms of section 206AA read with section 139A of Act and Article 14 of The Constitution of India 1950 the facts are to be examined that whether the DEDUCTION OF TAX AT SOURCE REQUIREMENT TO FURNISH PAN, is must (UNCONSTITUTIONAL

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

In the result, the appeal of the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

194C of Income Tax Act, 1961 & circular No. 502 dated 27.01.1988 of Board is clearly applicable. (6) ALTERNATIVELY; in terms of section 206AA read with section 139A of Act and Article 14 of The Constitution of India 1950 the facts are to be examined that whether the DEDUCTION OF TAX AT SOURCE REQUIREMENT TO FURNISH PAN, is must (UNCONSTITUTIONAL

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. ALWAR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., ALWAR

In the result, the Cross objection of the assessee is allowed for statistical purpose and the Revenue’s appeal is dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

housing 13 ITA No. 634 & CO. No. 7/JPR/2023 ACIT vs. Alwar Zila Dugdh Utpadak Sahakari sangh Ltd. accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or (g) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force

MANISH KUMAR VIJAY,KOTA vs. ITO, KOTA

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

House Property -38,129 E. Gross Total Income (B+C-D) 4,66,819 F. Deduction u/s 80C 1,17,392 G. Deduction u/s 80TTA 3,113 H. Total Income [E-F-G] 3,46,314 5 Manish Kumar Vijay vs. ITO Manish Kumar Vijay vs. ITO I. Rounded off Rounded off 346,310 4. Thereafter, the return was processed

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)

House Property’’. During the course of assessment proceedings, it was pointed out by the AO that 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

ACIT, JAIPUR vs. R.F. PROPERTIES PVT. LTD., JAIPUR

In the result, appeal of Assessee in ITA No

Housing Finance Ltd. the payee has included in his books of accounts, on this receipts and also paid due tax on it. This fact is verified by the AO also in his remand report the Ld. Counsel placed reliance on the judgment of the Hon’ble Supreme Court in the case of M/s Hindustan Coca- Cola Beverage Pvt. Ltd. (supra

R.F. PROPERTIES PVT. LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of Assessee in ITA No

Housing Finance Ltd. the payee has included in his books of accounts, on this receipts and also paid due tax on it. This fact is verified by the AO also in his remand report the Ld. Counsel placed reliance on the judgment of the Hon’ble Supreme Court in the case of M/s Hindustan Coca- Cola Beverage Pvt. Ltd. (supra

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

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

194C. Therefore, it is evident that the said amount is in the nature of contract receipts and is therefore taxable under the head income from business or profession. In view of the above, it is evident that contract Sh. Hari Prakash Gupta vs. ITO receipts of Rs. 13,90,000/- as per 26AS is gross business receipts of the appellant

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

The appeal stands allowed

194C. Therefore, it is evident that the said amount is in the nature of contract receipts and is therefore taxable under the head income from business or profession. In view of the above, it is evident that contract receipts of Rs.13,90,000/- as per 26AS is gross business receipts of the appellant. Various court has held that what