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

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

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)

6. CIT v Arvind Jewellers (2003) 259 ITR 502 (Guj) 7. CIT v Hastings Properties (2002) 253 ITR 124 (Cal) 8. CIT v Goal (JP) (HUF) (2001) 247 ITR 555 (Cal) 1.17 From the facts on record (PB 22-27), it is crystal that the order was passed by AO after full enquiries and therefore, the case is not falling

BALVEER SINGH,JAIPUR vs. ITO WARD 3(3) JAIPUR, INCOME TAX DEPARTMENT

6). It is evident from the above facts that the\nassessee has not truly & fully disclose material facts, necessary for year under\nconsideration. Capital gain arise on the sale of the property has not been\nshown by the assessee. Thus, I have reason that income of Rs. 11,04,606/- for\nthe year under consideration has escaped assessment within

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