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

In the result the appeal of the assessee in ITA No

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

In the result the appeal of the assessee in ITA No

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

In the result the appeal of the assessee in ITA No

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

In the result the appeal of the assessee in ITA No

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

In the result the appeal of the assessee in ITA No

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

In the result the appeal of the assessee in ITA No

31 March, 2012, it is observed that there is suppression of gross revenue in ITR as compared to the seized papers to the extent of Rs. 1,67,54,824/-. It is observed that the seized document first notes the branch wise gross receipts for FY 2010-11 & 2011-12 and thereafter a "Total" column

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

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\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 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\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

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST (SOUTH), UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

Bench: the Ld. CIT(A) who has deleted the said demand by stating that the VFPMCs are not contractors under Section 194C, as they are formed under the Rajasthan Forest Act, 1953, and function as self-help groups for forest conservation and development. The payments made to VFPMCs are not contract payments but are reimbursements for work done under the joint forest management policy of the State Government.

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST SOUTH, UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

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

31,30,33,272/- during the year and in the computation of total income, the assessee had already made disallowance of Rs. 37,56,32,712/- u/s 40(a)(ia), being 30% of the expenditure amounting to Rs 1,25,21,09,040/- on which TDS had not been deducted This disallowance being nearly 8.76% of the revenue, further addition