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(1) and 201(1A) of the Act. ITA No. 83/Jodh/2023 (A.Y. 2016-17): 3. Briefly, the facts are, as stated by the Assessing Officer, the assessee is engaged in hotel business and provides facility for rooms, restaurant and bar. To verify the TDS

THE DEPUTY CONSERVATOR OF FOREST,DUNGARPUR vs. ITO (TDS),, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1

THE DEPUTY CONSERVATOR OF FOREST,BANSWARA vs. ITO, TDS,, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1

THE DEUTY CONSERVATOR OF FOREST,RAJSAMAND vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1

THE DEPUTY CONSERVATOR OF FORET,BANSWARA vs. ITO, TDS, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

TDS as per section 194C of the Act on payment made to VFPMCVs, the AO has correctly levied the liabilities u/s 201(1

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 201(1)/201(1A) of the Income Tax Act, 1961 for “assessee not in default”. 4. Brief facts of the case involve, that the appellant was covered by a survey u/s 133A(2A) of I.T. Act on 17.10.2019 so as to verify whether the appellant as a deductor is deducting tax at source (TDS

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT APPEAL, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

Section 201(1)/201(1A) of the Income Tax Act, 1961 for “assessee not in default”. 4. Brief facts of the case involve, that the appellant was covered by a survey u/s 133A(2A) of I.T. Act on 17.10.2019 so as to verify whether the appellant as a deductor is deducting tax at source (TDS

ABDUL RASHID,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 @1% as per provisions of section 194-IA of the Act and created demand u/s. 201(1)/201(1A) of the Act. The appellant

ABDUL AJEEJ,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 @1% as per provisions of section 194-IA of the Act and created demand u/s. 201(1)/201(1A) of the Act. The appellant

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 @1% as per provisions of section 194-IA of the Act and created demand u/s. 201(1)/201(1A) of the Act. The appellant

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 @1% as per provisions of section 194-IA of the Act and created demand u/s. 201(1)/201(1A) of the Act. The appellant

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.”

201(1A) of the Act. Penalty proceedings are also prescribed under Section 221 of the Act for committing default in remitting the TDS or if there is delay in remitting without good and sufficient reasons. Therefore, when substantial provisions have already been incorporated to ensure payment of TDS in time, the powers to levy fee for the delay in filing

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

section 201(1)/201(1A) of the Act is invalid being barred by limitation. Hence the same is quashed. Since we have quashed the impugned order, therefore, Tribunal did not propose to go into the other grounds raised by the assessee in this appeal. Also refer a recent decision of Honble ITAT Delhi Bench in the case of District Magistrate

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

section 201(1)/201(1A) of the Act is invalid being barred by limitation. Hence the same is quashed. Since we have quashed the impugned order, therefore, Tribunal did not propose to go into the other grounds raised by the assessee in this appeal. Also refer a recent decision of Honble ITAT Delhi Bench in the case of District Magistrate