MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also rejected by the Assessing Officer. 6

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also rejected by the Assessing Officer. 6

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also rejected by the Assessing Officer. 6

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement with in stipulated time. The Assessee moved an applications under section 154 of the Act which were also rejected by the Assessing Officer. 6

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

6. After considering the submissions of both the parties and perusing the material available on the record, it is noticed that the issue under consideration has been decided against the assessee. Since the TDS statement under section

AJAYAB SINGH MUKHTYAR SINGH,PADAMPUR 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

section 194Q on the purchase value of crop of the farmer purchased through kacha arhtiya, and it is not the sale or turnover of the kacha arthia, and actually it was sale of the farmer. The Ld. AR pleaded that considering the legal and factual position, the assessee is entitled for credit of whole amount of TDS as claimed

ANU SETIYA,SADULSHAHAR 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

6. The AR contended that while processing the Return of Income u/s 143(1) of the Act, AO/CPC has accepted Returned income, but it has restricted the claim of TDS to Rs. 24,621/- as against Rs. 1,86,084/-. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that

BOHAR SINGH,SRI KARANPUR 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

6. The AR contended that while processing the Return of Income u/s 143(1) of the Act, AO/CPC has accepted Returned income, but it has restricted the claim of TDS to Rs. 24,621/- as against Rs. 1,86,084/-. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that

DARSHAN LAL KATHPAL HUF,SRIGANGANAGAR vs. AO, CPC (RNJ-W-(570((92) / ITO, WARD-1,, SRIGANGANAGAR

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

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

6,957/- out of Rs. 40,088/-. 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

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

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

6. I have considered the facts of the case, the AO's order and the appellant's submissions. The only issue to be decided in the instant case is whether the appellant was liable for deducting TDS as per section

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

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

6. I have considered the facts of the case, the AO's order and the appellant's submissions. The only issue to be decided in the instant case is whether the appellant was liable for deducting TDS as per section

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

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

6. I have considered the facts of the case, the AO's order and the appellant's submissions. The only issue to be decided in the instant case is whether the appellant was liable for deducting TDS as per section

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

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

6. I have considered the facts of the case, the AO's order and the appellant's submissions. The only issue to be decided in the instant case is whether the appellant was liable for deducting TDS as per section

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

MADHUSUDAN MARBLES PRIVATE LIMITED,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS, however, there was no enabling provision for levy of such fee under section 200A of the Act. Subsequently, the Act was amended and only w.e.f. 01.06.2015, section 200A empowered the Assessing Officer to levy fee under section 234E of the Act. 6

MADHUSUDAN MARBLES PRIVATE LIMITED,UDAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL CENTRE, DELHI

In the result, appeals are allowed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

TDS, however, there was no enabling provision for levy of such fee under section 200A of the Act. Subsequently, the Act was amended and only w.e.f. 01.06.2015, section 200A empowered the Assessing Officer to levy fee under section 234E of the Act. 6

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 has invoked the provisions of Section 206C(1) and treating assessee in default u/s 206C(6) for charged liability

DALPAT SINGH NANECHA,BHILWARA vs. ITO, TDS, BHILWARA

In the result, both the appeals filed by the respective assessees are allowed

section (1) shall be made where the consideration for the transfer of an immovable ITA No. 245 &246/JODH/2019 6 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS