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 default payment Name of recipient deducted Int. to NBFC AU Small 1,04,040,76/- 10,40,408/- 4,22,517/- 14,62,925/- u/s 194-A Finance (become Bank w.e.f 19/04/2017) Int. to NBFC 12,72,663/- 1,27,266/- 57,309/- 1,84,575/- HDB u/s 194-A Financial Services

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

TDS is same i.e. 10% under both the 11 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT Sections. Thus there is no escapement of income from the clutches of revenue. It is therefore sincerely requested that the impugned order passed by Pr. CIT u/s 263 of the Income Tax Act, 1961 may kindly be quashed and oblige.” 5. On the other hand

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

In the result the appeal of the assessee in ITA No

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

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

In the result the appeal of the assessee in ITA No

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

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

In the result the appeal of the assessee in ITA No

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

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

In the result the appeal of the assessee in ITA No

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

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

In the result the appeal of the assessee in ITA No

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

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

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

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

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

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

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

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

In the result the appeal of the assessee in ITA No

57 ITR 521 (SC) " CIT vs. Balchand Ajit Kumar 263 ITR 610 (MP) " ITO vs. Liyakat Ali 83 TTJ 769 (Jd) " Balaji Textiles vs. ITO 49 ITD 177 (Bom) " Acit vs. Rakesh M. Shah 86 TTJ (Mum) 288 Mewar Hospital Pvt. Ltd. vs. ACIT 5.3 On the other hand, the ld. DR supported the findings recorded in the orders

ACIT, CHITTORGARH vs. M/S.THE BANSWARA CENTRAL CO-OPERATIVE BANK LTD., BANSWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

57,53,331/- made by the AO is deleted. In view of the above deliberations, we concur with the findings of the ld. CIT(A). Thus Ground No. 1 of the Revenue is dismissed. 3.1 Apropos Ground No 2, the facts as emerges from the order of the ld. CIT(A) are as under:- 6 ITA 253/JODH/2016 ACIT, CIRCLE-CHITTORGARH

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

TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed by Hon’ble Rajasthan High Court in the case of CIT v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (2006) 287 ITR 354 (Raj.) and CIT V/s Eli Lilly & Company (India) (P) Ltd. & Ors. (2009) 223 CTR (SC) 20, Thus in view of such facts

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

TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed by Hon’ble Rajasthan High Court in the case of CIT v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (2006) 287 ITR 354 (Raj.) and CIT V/s Eli Lilly & Company (India) (P) Ltd. & Ors. (2009) 223 CTR (SC) 20, Thus in view of such facts

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

TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed by Hon’ble Rajasthan High Court in the case of CIT v. Rajasthan Rajya Vidyut Prasaran Nigam Ltd. (2006) 287 ITR 354 (Raj.) and CIT V/s Eli Lilly & Company (India) (P) Ltd. & Ors. (2009) 223 CTR (SC) 20, Thus in view of such facts

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

Section 201(3) of the Act in respect of ‘tax deduction at source’. The reference is made to the decision of the Honble Bench in Raymond Woollen Mills Ltd. Vs. ITO 57 ITD 536 (Mum); CIT vs. Hutchison Essar Telecom Ltd. (2010) 323 ITR 230 (Del ); NHK Japan Broadcast ing Corporation 305 ITR 137 (Del ); State Bank of India

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

Section 201(3) of the Act in respect of ‘tax deduction at source’. The reference is made to the decision of the Honble Bench in Raymond Woollen Mills Ltd. Vs. ITO 57 ITD 536 (Mum); CIT vs. Hutchison Essar Telecom Ltd. (2010) 323 ITR 230 (Del ); NHK Japan Broadcast ing Corporation 305 ITR 137 (Del ); State Bank of India

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

Section 201(3) of the Act in respect of ‘tax deduction at source’. The reference is made to the decision of the Honble Bench in Raymond Woollen Mills Ltd. Vs. ITO 57 ITD 536 (Mum); CIT vs. Hutchison Essar Telecom Ltd. (2010) 323 ITR 230 (Del ); NHK Japan Broadcast ing Corporation 305 ITR 137 (Del ); State Bank of India