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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas\ngiven ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2\nMoreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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

In the result, appeals of the assessee are allowed

TDS was deducted by Bharat Petroleum Co. Ltd.\n2.2 Moreover, it is relevant to mention here that the case of the assessee firm for the AY\n2011-12 was also reflecting in NMS/AIIMS module of the system, therefore, the assessee\nwas given ample opportunities for filing its ITR for the relevant AY vide office letter no. 917 dated\n30.07.2015

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.”

2. That on the facts, circumstances of the case and law, the ld. CIT(A)/NFAC erred in upholding the contention of Income Tax Officer (TDS), Udaipur in invoking provisions of section 206C(6A)/206C(7) of Act on the sales of Maua on the sole basis of Rajasthan State Govt notification dated 27.10.2014. 3. That ld. CIT(A) also

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

TDS deduction on transaction as Kaccha Arahtia. The appeal in ITA No. 40/Jodh/2024 for Assessment Year 2022-23 is taken as a lead case for discussion and adjudication of the issue. 2. ITA No. 40&41/Jodh/2025 (Assessment Year 2022-23 and 2023-24) The facts are that the Appellant had e-filed her return of income for the Assessment Year

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

TDS deduction on transaction as Kaccha Arahtia. The appeal in ITA No. 40/Jodh/2024 for Assessment Year 2022-23 iş taken as a lead case for discussion and adjudication of the issue. 2. ITA No. 40&41/Jodh/2025 (Assessment Year 2022-23 and 2023-24) The facts are that the Appellant had e-filed her return of income for the Assessment Year

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

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj 2

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

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj 2

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

TDS to be Interest Total Nature of default payment Name of recipient deducted 1,00,42,501/- 10,04,250/- 5,29,804/- 15,34,054/- Int. to NBFC u/s 194-A AU Small Finance Int. to NBFC 17,94,183/- 1,79,418/- 92,142/- 2,71,560/- HDB u/s 194-A Financial Services Int. to NBFC Bajaj 2

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.”

TDS Return of employer in form 24Q and that shown in ITR. 2. Taxable income shown in revised return is less than the taxable income shown in the original return and large refund has been claimed. Assessee has claimed deduction Rs.5, 00,000 /-as donation u/s 80G of Income-tax 1961 for the year under consideration. During the asst proceedings

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

In the result, appeals of the Revenue are dismissed

29,02,210/-. The return of income was processed under section 143(1) of the Income Tax Act, 1961 on 20.12.2014. Thereafter the case was selected for scrutiny. During the course of assessment, the AO found from the ITR filed by the assessee that there were huge sundry creditors having closing balance of Rs. 34,76,10,409/- which

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

29,76,390/ and interest received was Rs. 2,58,85,880/-. The amount of Rs. 5,70,90,510/- was booked as expenditure after deducting amount of interest received from amount of interest paid. Same practice was adopted in AY 2016-17 when interest paid was Rs. 10,89,23,556 and interest received was Rs. 2

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

29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total

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

29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total

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

In the result the appeal of the assessee in ITA No

29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total

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

In the result the appeal of the assessee in ITA No

29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total

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

In the result the appeal of the assessee in ITA No

29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total