SH. MOHD. JAVED BELIM,JODHPUR vs. ACIT (TDS), JODHPUR

In the result, all the appeals of the assessee bearing ITA Nos

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

section 206C of the Act, against the sale of scrap. The revenue has treated as “assessee in I.T.A. Nos. 20 to 22/Jodh/2017 4 Assessment Years.: 2008-09 to 2010-11 default” and fixed the demand amount to Rs.13,36,475/- u/s 206C(6) and 206C(7) of the Act, for non-collecting of TCS u/s 206C. The assessment was completed

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before the Id. CIT(A) who has decided the appeal and passed the order on dt. 05.10.2021 which was served not served upon the assessee

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before the Id. CIT(A) who has decided the appeal and passed the order on dt. 05.10.2021 which was served not served upon the assessee

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

TDS assessment u/s 206C(6A)/206C(7) was completed for A.Y. 2011-12 on dated 29.03.202019 by raising the demand of Rs.43.229/- u/s 206C(6A)/206C(7) Against which the assessee has filed the appeal before the Id. CIT(A) who has decided the appeal and passed the order on dt. 05.10.2021 which was served not served upon the assessee

JAI PRAKASH SUWALKA,UDAIPUR vs. ITO, TDS, UDAIPUR

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

Bench: The Final Hearing, If Necessary.”

TDS), Udaipur in invoking provisions of section 206C(6A) / 206C(7) of Act on the sales of Mahua on the sole

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.”

section should be construed strictly and reasonably. The Bombay High Court in the case of Dattatraya Gopal Shette vs. CIT (1984) 41 CTR (Bom) 393 : (1984) 150 ITR 460 (Bom), has also taken the same view. The Bombay High Court was dealing with a case where an application for renewal of registration was not signed by one of the partners

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

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

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

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

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

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

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

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

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

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

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

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

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

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

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

SHRI BHERU LAL GARG,UDAIPUR vs. ITO, TDS, UDAIPUR

In the result, the appeal of the assessee is allowed

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

TDS), Udaipur, (in brevity the AO) order passed u/s 206C (6) /206C (6A) and 206C (7) of the Act. I.T.A. Nos. 159 to 166/Jodh/2023 Assessment Years: 2011-12 to 2016-17 2 2. At the outset, we advert that all the appeals are common and have a same nature of fact. Therefore, all the appeals are taken together, heard together

JAI PRAKASH SUWALKA,UDAIPUR vs. ADDL. CIT, RANGE-TDS, UDAIPUR

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

TDS has invoked the provisions of Section 206C(1) and treating assessee in default u/s 206C(6) for charged liability of TCS of Rs. 5,31, 158/- @ 2.50% and interest of Rs. 4,83, 354/- vide order dated 18.10.2021 for sale of Mahua treating it as Forest Produce based on Rajasthan State Notification dated 27.10.2014 The assessee has preferred

HEMENDRA GANGAWAT ,UDAIPUR vs. ITO, WARD-TDS, , UDAIPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

TDS Prop:M/sMetroTrading Aayakar Bhawan, Room Company, No. 01A, Ground Floor, 52, Krishi upaj Mandi, Near Sub-City Centre, Udaipur -313001 Reti Stand, Savina, Rajasthan. Udaipur – 313001 Rajasthan. PAN/GIR No. : ABYPG8819Q Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 07.08.2023 Date of Pronouncement 08.08.2023 आदेश / O R D E R PER PAVAN KUMAR

HEMENDRA GANGAWAT ,UDAIPUR vs. ITO, WARD-TDS, , UDAIPUR

In the result, the appeal filed by assessee is allowed for statistical purposes

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

TDS Prop:M/sMetroTrading Aayakar Bhawan, Room Company, No. 01A, Ground Floor, 52, Krishi upaj Mandi, Near Sub-City Centre, Udaipur -313001 Reti Stand, Savina, Rajasthan. Udaipur – 313001 Rajasthan. PAN/GIR No. : ABYPG8819Q Appellant .. Respondent Assessee by : None Revenue by : Ms. Nidhi Nair, JCIT - DR Date of Hearing 07.08.2023 Date of Pronouncement 08.08.2023 आदेश / O R D E R PER PAVAN KUMAR

BHILWARA AGRO AUTO SERVICES PVT. LTD.,BHILWARA vs. ITO, TDS, BHILWARA

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

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

TDS) noticed that the assessee has sold vehicles having value exceeding Rs.10.00 lakhs to persons without collecting tax at source @ 1% of the value of sales as per the requirement of sec. 206C(1F) of the Act. The said section reads as under:- “Every person, being a seller, who receives any amount as consideration for sale of a motor vehicle