ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

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

TDS (2) No deduction under sub-section (1) shall be made where the consideration for the transfer of an immovable property is less than fifty lakh rupees. (3) The provisions of section 203A shall not apply to a person required to deduct tax in accordance with the provisions of this section. Explanation.— For the purposes of this section,— (a) "agricultural

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

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

TDS (2) No deduction under sub-section (1) shall be made where the consideration for the transfer of an immovable property is less than fifty lakh rupees. (3) The provisions of section 203A shall not apply to a person required to deduct tax in accordance with the provisions of this section. Explanation.— For the purposes of this section,— (a) "agricultural

KIRAN JAIN,BHILWARA vs. ITO, WARD-1, TDS,, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

iii) of clause (14) of section 2; (b) "immovable property" means any land (other than agricultural land) or any building or part of a building.]" 8.5 In view of the above, I am of the considered opinion that the Ld. AO justified in charging penalty and interest u/s. 201(1) & 201(1A) of the Act to the extent

JYOTI MALIWAL,BHILWARA vs. ITO, TDS, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

iii) of clause (14) of section 2; (b) "immovable property" means any land (other than agricultural land) or any building or part of a building.]" 8.5 In view of the above, I am of the considered opinion that the Ld. AO justified in charging penalty and interest u/s. 201(1) & 201(1A) of the Act to the extent

KAVITA RATHORE,JAIPUR vs. ITO (TDS), UDAIPUR

In the result, appeal of the assessee is allowed

iii) of clause (14) of section 2; (aa) "consideration for transfer of any immovable property" shall include all charges of the nature of club membership fee, car parking fee, electricity or water facility fee, maintenance fee, advance fee or any other charges of similar nature, which are incidental to transfer of the immovable property; (b) "immovable property" means any land

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

iii) of the Act and further not justified treating the surplus of Rs. 2,11,32,268/- as income from business and profession. The addition made on this account is directed to be deleted. The ground nos. 1 & 2 raised by the appellant regarding these issues are allowed.” 10. The Revenue has not rebutted the finding of Ld.CIT(A) that

MARBLE KINGDOM INDIA PVT. LTD. ,UDAIPUR vs. ITO,WARD-TDS, UDAIPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2013-14 Marble Kingdom India Private Income Tax Officer, 365, Lodha Complex, Shashtri Vs Ward-Tds, Circle, Udaipur Udaipur Pan: Jdhm06807D Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 17.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals) (National Faceless Appeal Centre, Delhi) Under Section 250 Of Income Tax Act, 1961 For A.Y. 2013-14 Emanating From Order Under Section 154 Of The Income Tax Act Dated 31.12.2019 Passed By Income Tax Officer (Tds), Udaipur. 2. The Assessee Has Filed An Application Under Section 154 Of The Act Against The Order Under Section 200A. Assessee Requested The Ito To Rectify The Levy Of Fee Charged Under Section 234E Of The Act. The Ld. Ito Rejected The Application On The Ground That It Is Not A Mistake Apparent From Record As It Is A Debatable Issue. The Relevant Paragraph Of The Order Is Reproduced Here As Under:- Marble Kingdom India Pvt. Ltd. “3. On-Going Through The Record It Is Noticed That It Is Not A Mistake Apparent On Record & Issue Is Debatable & Also Not Covered U/S 154 Of The Act. Thus The Contention Of The Deductor/Assessee Is Not Tenable Because The Hon'Ble Jurisdictional Rajasthan High Court Jaipur Has Dismissed The Appeals In The Case Of M/S Dundlod Shikdhan Sansthan & Anr. V/S Union Of India & Ors. In D.B. Civil Writ Petition No. 8672/2014 Dated 28.07.2015 On This Issue. Hence Considering The Facts Of The Case & Decision Of Jurisdictional Rajasthan High Court The Application Filed By The Assessee U/S 154 Is Rejected Accordingly.”

TDS), Udaipur. 4. In the written submission, assessee has relied on various case laws to put forth the point that late fee under section 234E cannot be levied for the period prior to 1.6.2015. 2 Marble Kingdom India Pvt. Ltd. 5. It is observed that the assessee has filed an appeal before ld. Commissioner of Income Tax (Appeals) against

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

III(a) to section 194A(3) of the Act, any income credited or paid to any banking company, to which the Banking Regulation Act, 1949 applies, has been excluded from applicability of section 194A of the Act. The approval granted by the RBI to AU Financiers (India) Ltd. makes it clear that it has been covered under the Banking Regulation

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

III(a) to section 194A(3) of the Act, any income credited or paid to any banking company, to which the Banking Regulation Act, 1949 applies, has been excluded from applicability of section 194A of the Act. The approval granted by the RBI to AU Financiers (India) Ltd. makes it clear that it has been covered under the Banking Regulation

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

III(a) to section 194A(3) of the Act, any income credited or paid to any banking company, to which the Banking Regulation Act, 1949 applies, has been excluded from applicability of section 194A of the Act. The approval granted by the RBI to AU Financiers (India) Ltd. makes it clear that it has been covered under the Banking Regulation

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

iii. As per the clause (c) of sub-section (1) of section 275, the order imposing penalty ought to have been passed as under, whichever period expires later : Provision Our submission After the expiry of the financial The ld. AO initiated penalty u/s 271E year in which the proceedings, in vide assessment order u/s 153A r.w.s. the course of which

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

iii) 80 percent of receipt Rs.77978 shown under 26AS on which TDS deducted u/s.194H, (iv) Interest receipt Rs.5789510 shown under 26AS on which 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

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

14,822/- as is evident from chart given at para 20 on page 10 of the Order. In this chart, total contract receipts as per Form 26AS are given at Rs. 2,90,15,36,171/- and against this figure, amount of Rs. 2,46,73,49,728/- is declared in the P/L account. The reason for difference between

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

In the result, appeals of the Revenue are dismissed

TDS on RMC sales and higher charges which are not part of contract receipts. In para 4.2.3 to para 4.2.7 the finding regarding difference in 26AS and contract receipts are mentioned party-wise in detail. Considering the detailed submissions and explanations made by the assessee at the appellate M/s. Wagad Construction Co. & M/s. Wagad Infra Project Pvt. Ltd., Udaipur. proceedings

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

14. In view of the above and for the reasons stated above, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii

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

14. In view of the above and for the reasons stated above, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii

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

In the result the appeal of the assessee in ITA No

14. In view of the above and for the reasons stated above, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii

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

In the result the appeal of the assessee in ITA No

14. In view of the above and for the reasons stated above, it is concluded as under: i) that in case of search under Section 132 or requisition under Section 132A, the AO assumes the jurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall stand abated; CA No. 6580/2021 Etc. Page 55 of 59 www.taxmann.com iii