MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

23 prescribed authority as per provisions of section 200A of the Act. In case there is any variation in the tax, sum deductible under the Chapter and / or their payment, the Assessing Officer is empowered to make adjustments in this regard and also reject incorrect claim made by the deductor which is apparent from the information in the statement filed

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

23 prescribed authority as per provisions of section 200A of the Act. In case there is any variation in the tax, sum deductible under the Chapter and / or their payment, the Assessing Officer is empowered to make adjustments in this regard and also reject incorrect claim made by the deductor which is apparent from the information in the statement filed

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

23 prescribed authority as per provisions of section 200A of the Act. In case there is any variation in the tax, sum deductible under the Chapter and / or their payment, the Assessing Officer is empowered to make adjustments in this regard and also reject incorrect claim made by the deductor which is apparent from the information in the statement filed

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

23 prescribed authority as per provisions of section 200A of the Act. In case there is any variation in the tax, sum deductible under the Chapter and / or their payment, the Assessing Officer is empowered to make adjustments in this regard and also reject incorrect claim made by the deductor which is apparent from the information in the statement filed

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

23 prescribed authority as per provisions of section 200A of the Act. In case there is any variation in the tax, sum deductible under the Chapter and / or their payment, the Assessing Officer is empowered to make adjustments in this regard and also reject incorrect claim made by the deductor which is apparent from the information in the statement filed

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

Bench: Shri N.K. Saini & Shri Sandeep Gosain

23 prescribed authority as per provisions of section 200A of the Act. In case there is any variation in the tax, sum deductible under the Chapter and / or their payment, the Assessing Officer is empowered to make adjustments in this regard and also reject incorrect claim made by the deductor which is apparent from the information in the statement filed

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD - 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

23,106/- as against Rs. 1,21,141/-. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Narinder Kumar, Hon'Ble

23,106/- as against Rs. 1,21,141/-. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

23,401/- under section 194C on which TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

23,401/- under section 194C on which TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

23,401/- under section 194C on which TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

23,401/- under section 194C on which TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

23,401/- under section 194C on which TDS was deducted by Bharat Petroleum Co. Ltd. 2.2 Moreover, it is relevant

AHUJA AND SONS,SHOP AT NEW DHAN MANDI vs. ADDL COMMISSIONER APPEAL, KOLKATA

Appeal of the assesse is allowed in the manner discussed as above

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Ble

sections. 2. ITA No. 45/Jodh/2025 Assessment Year 2023-24 That the Id. Dy. Director of Income-tax (CPC) has erred in completing the assessment at Rs. 7,47.980/- against declared income of Rs. 2,09,320/-. 3. The appellant has challenged sole and common issue regarding disallowance of the claim of TDS deducted on transaction of Kaccha Arahtia claimed

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. Having taken note of the fact, we are of the view that the duty is cast upon the assessee to furnish primary facts to establish that the recipient of the payment has offered the income to tax. Since, no material has been brought on record by the assessee to establish such claim, we decline to interfere with

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. Having taken note of the fact, we are of the view that the duty is cast upon the assessee to furnish primary facts to establish that the recipient of the payment has offered the income to tax. Since, no material has been brought on record by the assessee to establish such claim, we decline to interfere with

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. Having taken note of the fact, we are of the view that the duty is cast upon the assessee to furnish primary facts to establish that the recipient of the payment has offered the income to tax. Since, no material has been brought on record by the assessee to establish such claim, we decline to interfere with

KALU RAM SUSHIL KUMAR,PADAMPUR vs. ITO WARD - 1, SRI GANGANAGAR

Appeals of the assessees are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

23 M/s Sahi Ram Mandi Hanumangarh 5666 L Ram, 85B Nai Anaj Mandi, Hanumangarh - 335512 1. Shri Vedant Gupta, CA (Virtual) 2. Shri Rajesh Goyal, CA (Virtual) 3. Shri Rajesh Goyal, CA (Virtual) 4. Shri Rajesh Goyal, CA (Virtual) Assessee By 5. Shri Arun Chordia, CA (Physical) 6. Shri Arun Chordia, CA (Physical) 7. Shri Vedant Gupta, CA (Virtual

JAGDISH PRASAD AND SONS HUF,HANUMANGARH JN. vs. INCOME-TAX OFFICER,WARD-1, HANUMANGARH

Appeals of the assessees are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

23 M/s Sahi Ram Mandi Hanumangarh 5666 L Ram, 85B Nai Anaj Mandi, Hanumangarh - 335512 1. Shri Vedant Gupta, CA (Virtual) 2. Shri Rajesh Goyal, CA (Virtual) 3. Shri Rajesh Goyal, CA (Virtual) 4. Shri Rajesh Goyal, CA (Virtual) Assessee By 5. Shri Arun Chordia, CA (Physical) 6. Shri Arun Chordia, CA (Physical) 7. Shri Vedant Gupta, CA (Virtual