MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement filed prior to 01/06/2015, late fees under section 234E of the Act could not be levied. Reliance was placed on the following case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement filed prior to 01/06/2015, late fees under section 234E of the Act could not be levied. Reliance was placed on the following case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement filed prior to 01/06/2015, late fees under section 234E of the Act could not be levied. Reliance was placed on the following case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement filed prior to 01/06/2015, late fees under section 234E of the Act could not be levied. Reliance was placed on the following case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statement filed prior to 01/06/2015, late fees under section 234E of the Act could not be levied. Reliance was placed on the following case laws: i. M/s Sandeep Jhanwar Advisory Services Pvt. Ltd. Vs. CPC (ITA No. 722 & 723/JP/2016 dt. 18/10/2016) ii. Shri. Fatheraj Singhvi & Ors (Writ Appeal No. 2663-2674/2015 (T-IT) 73 Taxmann.com

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 143(1) of the Income Tax Act, 1961 ('Act') that TDS proportionate to the turnover not reflected in trading/ profit & loss account filed along with the Income Tax Return of the Appellant for the Assessment Year 2023-24 and accordingly, it has been disallowed (i.e. Rs. 1,61

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

section 143(1) of the Income Tax Act, 1961 ('Act') that TDS proportionate to the turnover not reflected in trading/ profit & loss account filed along with the Income Tax Return of the Appellant for the Assessment Year 2023-24 and accordingly, it has been disallowed (i.e. Rs. 1,61

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

section 143(1) of the Income Tax Act, 1961 ('Act') that TDS proportionate to the turnover not reflected in trading/ profit & loss account filed along with the Income Tax Return of the Appellant for the Assessment Year 2023-24 and accordingly, it has been disallowed (i.e. Rs. 1,61

JYOTI MALIWAL,BHILWARA vs. ITO, TDS, BHILWARA

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

TDS as per the provisions of section 1941A of the Act. The appellant contended that the Urban Improvement Trust, Bhilwara is having exemption u/s. 10(20) of the Act and the said trust is within the meaning of section 196 of the Act and accordingly, not liable for interest u/s. 201(1A) of the Act. 8.2 Further, the appellant contended

KIRAN JAIN,BHILWARA vs. ITO, WARD-1, TDS,, BHILWARA

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

TDS as per the provisions of section 1941A of the Act. The appellant contended that the Urban Improvement Trust, Bhilwara is having exemption u/s. 10(20) of the Act and the said trust is within the meaning of section 196 of the Act and accordingly, not liable for interest u/s. 201(1A) of the Act. 8.2 Further, the appellant contended

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

In the result the appeal of the assessee in ITA No

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred

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

In the result the appeal of the assessee in ITA No

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred

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

In the result the appeal of the assessee in ITA No

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred

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

In the result the appeal of the assessee in ITA No

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred

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

In the result the appeal of the assessee in ITA No

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred

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

In the result the appeal of the assessee in ITA No

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred

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

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred

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

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred

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

TDS on such payments could be provided by the appellant either before the AO or before me to prove his contention. (v) Further during the search proceedings, the issue of payment to third parties was confronted to Sh. Manish Chhaparwal, M.D. of Mewar Hospital Pvt. Ltd., who, it is observed did not raise any objection on this aspect as referred