MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS compliance, a survey under section 133A (2A) of the Act was conducted in the business premises of the assessee

THE DEUTY CONSERVATOR OF FOREST,RAJSAMAND vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST,DUNGARPUR vs. ITO (TDS),, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST,BANSWARA vs. ITO, TDS,, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FORET,BANSWARA vs. ITO, TDS, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

133A of the IT Act was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo. During and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was not maintaining any books of accounts. As per assessee's submission during survey total sales / receipts during FY 2010-11 relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

133A of the IT Act was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo. During and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was not maintaining any books of accounts. As per assessee's submission during survey total sales / receipts during FY 2010-11 relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

133A of the IT Act was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo. During and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was not maintaining any books of accounts. As per assessee's submission during survey total sales / receipts during FY 2010-11 relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

133A of the IT Act was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo. During and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was not maintaining any books of accounts. As per assessee's submission during survey total sales / receipts during FY 2010-11 relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

133A of the IT Act was conducted on 03.12.2016 at the business premises of the firm situated at Rishabdeo. During and post survey proceedings the ADIT (Inv.)-II, Udaipur found that assessee firm was not maintaining any books of accounts. As per assessee's submission during survey total sales / receipts during FY 2010-11 relevant

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT APPEAL, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 201(1)/201(1A) of the Income Tax Act, 1961 for “assessee not in default”. 4. Brief facts of the case involve, that the appellant was covered by a survey u/s 133A(2A) of I.T. Act on 17.10.2019 so as to verify whether the appellant as a deductor is deducting tax at source (TDS

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 201(1)/201(1A) of the Income Tax Act, 1961 for “assessee not in default”. 4. Brief facts of the case involve, that the appellant was covered by a survey u/s 133A(2A) of I.T. Act on 17.10.2019 so as to verify whether the appellant as a deductor is deducting tax at source (TDS

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

section 194A is not applicable. Similarly, the Coordinate Bench of the Ahmadabad Tribunal in the case of Omkara Impex and Merchandise Pvt. Ltd. Vs. ITO (2018) 53 CCH 0201 (Ahd.) (Trib.) has held that discounting charges are outside the 11 ITA 45/Jodh/2019 ACIT Vs Smt. Alpana Gupta. purview of interest expenses, therefore, in our considered view, the question of making