MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas non-payment of self assessment tax and interest alongwith the return u/s 139 treats an Income Tax Return defective u/s 139(9

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas non-payment of self assessment tax and interest alongwith the return u/s 139 treats an Income Tax Return defective u/s 139(9

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas non-payment of self assessment tax and interest alongwith the return u/s 139 treats an Income Tax Return defective u/s 139(9

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas non-payment of self assessment tax and interest alongwith the return u/s 139 treats an Income Tax Return defective u/s 139(9

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

section 201(1) of the I.T. Act 1961 an assessee can't be treated in default and TDS statement can't be treated as defective due to non-payment of late fee u/s 234E. Whereas non-payment of self assessment tax and interest alongwith the return u/s 139 treats an Income Tax Return defective u/s 139(9

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

139 on 30.07.2012 declaring total income of Rs. 88,86,020 Notice u/s 153A was issued in the case on 20.07.2018 which was duly served on the assessee on 20.07.2018. Assessee filed its income tax return u/s 153A on 28.08.2018 declaring total income of Rs. 88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

9,29,620/-. During the year under consideration the assessee has claimed deduction of Rs. 5,00,000/- as donation u/s 80G of Income Tax Act, 1961, the assessee himself accepted the deduction claimed u/s 80G was not genuine and wrong in accordance with the Act. Therefore, deduction claimed u/s 80G of the IT Act by the assessee was disallowed

O.S. MOTORS PVT. LTD.,JODHPUR` vs. PRINCIPAL COMMISSIONER OF INCOME , JODHPUR

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. O.S. Motors Pvt. Ltd. Vs The Pr. Cit Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaaco 1896 R

section 263 of the Act, merely because he has a different opinion in the matter. Possible view shall mean a issue, which is debatable and there could be more than one possible views. The consideration of the Commissioner as to whether an order is erroneous in so far it is prejudicial to the interests of Revenue must be based