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

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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

In the result the appeal of the assessee in ITA No

TDS and therefore, these payments of Rs. 6,45,300/- were disallowed as per provisions of section 40(a)(ia) and 40A(3) of IT Act, 1961 during the year under consideration. (v) For the sake of clarity, Section 40(a)(in) of the Act is reproduced as under: “Section 40. Notwithstanding anything to the contrary in Sections

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.”

200 percent penalty on account of misreporting income because there was nothing in this case which attract penalty u/s 270A. That the appellant had already surrendered that wrong deduction claimed earlier before assessing authority Tax was paid and adjust from TDS the appellant was aware of the fact that there is any form by filing which the penalty

KHOJEMA ALI BOHRA,UDAIPUR vs. ITO (TDS),, UDAIPUR

In the result, appeal of the assessee is allowed for statistical

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.”

3 Khojema Ali Bohra kind of evidences. Therefore, again a reminder letter no. 1359 dated 28.11.2018 and 945 dated 06.09.2019, issued by the then ITO, TDS, Udaipur and requested for doing the needful but no compliance was made. Since, there is no response from the assessee and the it is noted by the AO, TDS that the assessee entered into