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

154 against the impugned\norder dated 24.12.2018.\n6. That the ld. CIT (A) has erred in conforming interest of Rs. 450921/- u/s 234A and\nRs. 482019 u/s 234C of the Income Tax Act, 1961.\n7. That the appellant may kindly be permitted to raise any additional or alternate\ngrounds at or before the time of appeal.\n2. The brief facts

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

154 against the impugned\norder dated 24.12.2018.\n6. That the ld. CIT (A) has erred in conforming interest of Rs. 450921/- u/s 234A and\nRs. 482019 u/s 234C of the Income Tax Act, 1961.\n7. That the appellant may kindly be permitted to raise any additional or alternate\ngrounds at or before the time of appeal.\n2. The brief facts

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

154 against the impugned\norder dated 24.12.2018.\n6. That the ld. CIT (A) has erred in conforming interest of Rs. 450921/- u/s 234A and\nRs. 482019 u/s 234C of the Income Tax Act, 1961.\n7. That the appellant may kindly be permitted to raise any additional or alternate\ngrounds at or before the time of appeal.\n2. The brief facts

SHRI KAILASH CHANDRA,BARMER vs. ITO,WARD-1, BARMER

In the result, appeal of the assesse is allowed

TDS on rent paid as such holding & disallowance of deduction u/s 40(a)(ia) is outside the jurisdiction of Section 154

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

154 against the impugned\norder dated 24.12.2018.\n6. That the ld. CIT (A) has erred in conforming interest of Rs. 450921/- u/s 234A and\nRs. 482019 u/s 234C of the Income Tax Act, 1961.\n7. That the appellant may kindly be permitted to raise any additional or alternate\ngrounds at or before the time of appeal.\n2. The brief facts

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

154 against the impugned\norder dated 24.12.2018.\n6. That the ld. CIT (A) has erred in conforming interest of Rs. 450921/- u/s 234A and\nRs. 482019 u/s 234C of the Income Tax Act, 1961.\n7. That the appellant may kindly be permitted to raise any additional or alternate\ngrounds at or before the time of appeal.\n2. The brief facts

MOHAN LAL TALESARA,UDAIPUR vs. DCIT, CPC / ITO, WARD-1(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.316/Jodh/2023 Assessment Year: 2017-18

TDS return and withdrawing the credit, the ld. AO has acted beyond jurisdiction to execute the withdrawal of credit and reduced the refund u/s 154. We find that rectification is only related to intimation U/s 143(1) of the Act read with section

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

154 of the Act and is also appealable under section 246A. In absence of the power of authority to make such adjustment under section 200A of the Act, any calculation of the fee would not partake the character of the intimation under said provision and it could be argued that such an order would not be open to any rectification

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

TDS Credit of Rs. 46,662/- in the computation of income. 4. We have heard both the sides and perused material on record. From the impugned order, it is seen that the learned JCIT (A) rejected the appeal qua the assessee by observing vide para5, as under: 5. Decision: I have carefully considered the appellate documents, submissions filed, and order

CHHITAR MAL JAIN ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

section 70 of the Act. 3 The appellant craves leave to add, alter, amend, modify and/or delete all or any of the grounds of the appeal on or before the final hearing, if necessary.” 3. Brief fact of the case is that the assessee is an employee and working as professor at Mohan Lal Sukhadia University, Udaipur (in short MLSU

KHETPAL SAHARAN,SRI GANGANAGAR vs. ITO WARD 1, SRI GANGANAGAR, SRI GANGANAGAR

In the result, the appeal of the assessee is dismissed as withdrawn

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

TDS Claim in the status of Kachha Adatiya by AO/CPC while processing the return u/s 143(1) of the Act. 2. None appeared for the assessee. However, the assessee has filed a written submission dated 07.02.2025 stating therein that assessee would like to request permission to withdraw the appeal filed in this matter as the matter has been resolved

SIDDHARTH AGARWAL,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blesiddharth Agarwal Assistant Commissioner Of 28, Polo Ground, Income Tax, Cpc, Tds Udaipur - 313001 Udaipur Pan No. Akgpa 4183 N Assessee By Shri Shrawan Kumar Gupta, Advocate (Virtual) Revenue By Smt. Runi Pal – Cit-Dr (Virtual) Date Of Hearing 28.01.2026. Date Of Pronouncement 17.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of Ld. Commissioner Of Income Tax, Appeal [Hereinafter Referred To As Cit(A)] Udaipur – 2 Dated 10.06.2024 With Respect To Assessment Year 2015-16 Challenging Therein The Sustaining The Levy Of Fee U/S 234A Of The Act By The Ao By View Of Rectification Order Dated 12.06.2022 Passed U/S 154 Of The Income Tax Act, 1961 Amounting To Rs. 28,600/- & Interest Of Rs. 16,016/- Totalling To Rs. 44,616/-, Although The Amended Law Was Not Applicable For The Year Under Consideration Because It Was Applicable Only With Effect From 01.06.2015. Asst. Year: 2015-16 2 2. At The Outset, The Ld. Counsel For The Assessee Submitted That The Appellant Assessee Filed A Rectification Application U/S 154 Of The Act Before The Acit, Cpc-Tds, Vaishali Ghajiabad For Tds In Form 27Q For Financial Year 2014- 15 With Respect To Quarter 4, Subsequently Rectification Order Was Passed On 12.06.2020 Determining Late Filing Fee/Penalty Of Rs. 28,600/- U/S 234A & Interest Of Rs. 16,016/- U/S 220 Of The Income Tax Act, 1961 Which Has Been Confirmed By Ld. Cit(A). Ignoring The Fact That Ao Did Not Have Power To Change Fee U/S 234E While Processing Tds Returns & Hence In Absence Of Enabling Provisions, Levy Of Fee Could Not Be Deducted In The Course Of Intimation Issued U/S 200A Prior To 01.06.2015. The Ld. Ar Prayed For Deleting The Fee & Interest Levied By The Acit, Cpc.

154 of the Act before the ACIT, CPC-TDS, Vaishali Ghajiabad for TDS in Form 27Q for Financial Year 2014- 15 with respect to Quarter 4, subsequently rectification order was passed on 12.06.2020 determining late filing fee/penalty of Rs. 28,600/- u/s 234A and interest of Rs. 16,016/- u/s 220 of the Income Tax Act, 1961 which has been

DCIT, CIRCLE-1, UDIPUR vs. M/S. U.N. AUTOMOBILES PVT. LTD., UDAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

TDS deducted u/s.194A, (v) Rs.11281311 being cash deposited in banks accounts of assessee. 3.1 Assessee made its reply vide letter dated 21.11.2017 which is reproduced in the impugned order. After considering the submissions of 4 DCIT vs. U.N. Automobiles Pvt. Ltd., Udaipur- AY: 2013-14 the assessee, learned Assessing Officer completed the assessment by making the additions as stated

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

section 40(a)(ia) of the Act. The bench noted that while deciding this issue the ld. CIT(A) has considered the submission of the assessee that disallowance of Rs. 13,87,72,635/- already made u/s 40a(ia) by the assessee- appellant as the TDS amount was deposited delayed and based on the provisions of law, the same would

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

section 145 of the Act to reject the books of account to estimate trading result which is contrary to settled principles of law. The Hon'ble Rajasthan High Court in the case of CIT v/s Gotan Lime Khanij Udyog reported in 256 ITR Page 243 held as under: - "That even if technically it is held that provisions