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.”

3) of section 206C which is to be delivered or caused to be delivered for tax deducted at source or tax collected at source, as the case may be, on or after the 1st day of July, 2012 200A: Processing of statements of tax deducted at source (1) Where a statement of tax deduction at source, or a correction statement

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

189(3) of the Act. It is\nsubmitted that sub-section instead of supporting the respondent, supports the stand of\nthe assessee. It is clearly provided that person to be held liable are the person who\nwere partner at the time of dissolution. In present case, the firm against which the\nassessment was made was dissolved w.e.f. 02.10.2017. The father

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

189(3) of the Act. It is\nsubmitted that sub-section instead of supporting the respondent, supports the stand of\nthe assessee. It is clearly provided that person to be held liable are the person who\nwere partner at the time of dissolution. In present case, the firm against which the\nassessment was made was dissolved w.e.f. 02.10.2017. The father

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

189(3) of the Act. It is\nsubmitted that sub-section instead of supporting the respondent, supports the stand of\nthe assessee. It is clearly provided that person to be held liable are the person who\nwere partner at the time of dissolution. In present case, the firm against which the\nassessment was made was dissolved w.e.f. 02.10.2017. The father

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

189(3) of the Act. It is\nsubmitted that sub-section instead of supporting the respondent, supports the stand of\nthe assessee. It is clearly provided that person to be held liable are the person who\nwere partner at the time of dissolution. In present case, the firm against which the\nassessment was made was dissolved w.e.f. 02.10.2017. The father

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

189 were squared up after 31.03.2014 against supply of Assets & Equipments as per Ledger a/c enclosed again for ready reference. Total 8,85,08,618 Considering the facts of the case and above details, I find force in the appellant's claim. It may be noted that all these details were submitted by the appellant before the AO vide