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

In the result, appeals of the Revenue are dismissed

B) with respect to deleting the addition made under Section 41(1) of the Act are answered against the revenue.” Thus the Hon’ble High Court has held that addition under section 41(1) cannot be made simply by doubting the creditor or his creditworthiness or his identity. Further, no addition can be made simply because the creditors

MANISH SHARMA,KOTA vs. JCIT, CENTRAL CIRCLE, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Date Of Hearing.

b) of sub-section (1) 11 Shri Manish Sharma, Kota. of section 275 is not applicable in the present case, therefore, this clause is applicable. Conclusion: Period of limitation for imposing penalty shall be calculated in view of clause (c) of sub-section (1) of section 275 of Income Tax Act, 1961 in the present case

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

b) "immovable property" means any land (other than agricultural land) or any building or part of a building.'. For applicability of Section 194-IA following conditions need to be satisfied:  The payee must be a resident transferor of any immovable property (other than agricultural land).  The payment must be by way of consideration for transfer of any immovable property (other

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

b) "immovable property" means any land (other than agricultural land) or any building or part of a building.'. For applicability of Section 194-IA following conditions need to be satisfied:  The payee must be a resident transferor of any immovable property (other than agricultural land).  The payment must be by way of consideration for transfer of any immovable property (other

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

b) "immovable property" means any land (other than agricultural land) or any building or part of a building.'. For applicability of Section 194-IA following conditions need to be satisfied:  The payee must be a resident transferor of any immovable property (other than agricultural land).  The payment must be by way of consideration for transfer of any immovable property (other

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

b) "immovable property" means any land (other than agricultural land) or any building or part of a building.'. For applicability of Section 194-IA following conditions need to be satisfied:  The payee must be a resident transferor of any immovable property (other than agricultural land).  The payment must be by way of consideration for transfer of any immovable property (other

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

section should be construed strictly and reasonably. The Bombay High Court in the case of Dattatraya Gopal Shette vs. CIT (1984) 41 CTR (Bom) 393 : (1984) 150 ITR 460 (Bom), has also taken the same view. The Bombay High Court was dealing with a case where an application for renewal of registration was not signed by one of the partners

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

B Road, Sardarpura, Jodhpur- 342001. PAN No. AANPD4947J Assessee by Shri Rajendra Jain, Advocate Revenue by Shri Arvind Kumar Gehlot, Addl. CIT(DR) Date of Hearing 06.10.2025. Date of Pronouncement 30.10.2025. DR. MITHA LAL MEENA, A.M.: ORDER The Captioned appeal is filed by the assessee against the order of the Ld. National Faceless Appeal Centre [Hereinafter referred

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

B) dated January 29,1997, issued by the Central Board of Direct Taxes, which states that no demand visuali2ed under section 201(1) of the Income-tax Act should be enforced after the tax deductor has satisfied the office-in-charge of TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed

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

B) dated January 29,1997, issued by the Central Board of Direct Taxes, which states that no demand visuali2ed under section 201(1) of the Income-tax Act should be enforced after the tax deductor has satisfied the office-in-charge of TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed

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

B) dated January 29,1997, issued by the Central Board of Direct Taxes, which states that no demand visuali2ed under section 201(1) of the Income-tax Act should be enforced after the tax deductor has satisfied the office-in-charge of TDS, that taxes due have been paid by the deductee-assessee. Similar view has been expressed

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

In the result the appeal of the assessee in ITA No

7. The ground no. 1 raised in ITA No. 141/Jodh/2022 is similar to the ground no. 1 raised by the assessee in ITA No. 139/Jodh/2022 and the decision taken by the bench in ITA no. 139/Jodh/2022 shall Mewar Hospital Pvt. Ltd. vs. ACIT apply mutatis mutandis in ITA No. 141/Jodh/2022 as the facts and the issue being similar in nature

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

In the result the appeal of the assessee in ITA No

7. The ground no. 1 raised in ITA No. 141/Jodh/2022 is similar to the ground no. 1 raised by the assessee in ITA No. 139/Jodh/2022 and the decision taken by the bench in ITA no. 139/Jodh/2022 shall Mewar Hospital Pvt. Ltd. vs. ACIT apply mutatis mutandis in ITA No. 141/Jodh/2022 as the facts and the issue being similar in nature

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

In the result the appeal of the assessee in ITA No

7. The ground no. 1 raised in ITA No. 141/Jodh/2022 is similar to the ground no. 1 raised by the assessee in ITA No. 139/Jodh/2022 and the decision taken by the bench in ITA no. 139/Jodh/2022 shall Mewar Hospital Pvt. Ltd. vs. ACIT apply mutatis mutandis in ITA No. 141/Jodh/2022 as the facts and the issue being similar in nature

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

In the result the appeal of the assessee in ITA No

7. The ground no. 1 raised in ITA No. 141/Jodh/2022 is similar to the ground no. 1 raised by the assessee in ITA No. 139/Jodh/2022 and the decision taken by the bench in ITA no. 139/Jodh/2022 shall Mewar Hospital Pvt. Ltd. vs. ACIT apply mutatis mutandis in ITA No. 141/Jodh/2022 as the facts and the issue being similar in nature

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

In the result the appeal of the assessee in ITA No

7. The ground no. 1 raised in ITA No. 141/Jodh/2022 is similar to the ground no. 1 raised by the assessee in ITA No. 139/Jodh/2022 and the decision taken by the bench in ITA no. 139/Jodh/2022 shall Mewar Hospital Pvt. Ltd. vs. ACIT apply mutatis mutandis in ITA No. 141/Jodh/2022 as the facts and the issue being similar in nature

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

In the result the appeal of the assessee in ITA No

7. The ground no. 1 raised in ITA No. 141/Jodh/2022 is similar to the ground no. 1 raised by the assessee in ITA No. 139/Jodh/2022 and the decision taken by the bench in ITA no. 139/Jodh/2022 shall Mewar Hospital Pvt. Ltd. vs. ACIT apply mutatis mutandis in ITA No. 141/Jodh/2022 as the facts and the issue being similar in nature

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

7. The ground no. 1 raised in ITA No. 141/Jodh/2022 is similar to the ground no. 1 raised by the assessee in ITA No. 139/Jodh/2022 and the decision taken by the bench in ITA no. 139/Jodh/2022 shall Mewar Hospital Pvt. Ltd. vs. ACIT apply mutatis mutandis in ITA No. 141/Jodh/2022 as the facts and the issue being similar in nature

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

7. The ground no. 1 raised in ITA No. 141/Jodh/2022 is similar to the ground no. 1 raised by the assessee in ITA No. 139/Jodh/2022 and the decision taken by the bench in ITA no. 139/Jodh/2022 shall Mewar Hospital Pvt. Ltd. vs. ACIT apply mutatis mutandis in ITA No. 141/Jodh/2022 as the facts and the issue being similar in nature