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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas\ngiven ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

section 201. Therefore, we uphold the demand. ITA No. 84/Jodh/2023 (A.Y. 2017-18): 9. We have heard the parties. Facts in this appeal are more or less identical to ITA No. 83/Jodh/2023 except little variation in the sense that in this year, the assessee has made following payments : Amount paid TDS to be Interest Total Nature of default payment Name

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

section 201. Therefore, we uphold the demand. ITA No. 84/Jodh/2023 (A.Y. 2017-18): 9. We have heard the parties. Facts in this appeal are more or less identical to ITA No. 83/Jodh/2023 except little variation in the sense that in this year, the assessee has made following payments : Amount paid TDS to be Interest Total Nature of default payment Name

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

section 201. Therefore, we uphold the demand. ITA No. 84/Jodh/2023 (A.Y. 2017-18): 9. We have heard the parties. Facts in this appeal are more or less identical to ITA No. 83/Jodh/2023 except little variation in the sense that in this year, the assessee has made following payments : Amount paid TDS to be Interest Total Nature of default payment Name