MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statements were filed and processed after 01/06/2015, therefore the late filing fees levied under section 234E of the Act were valid. 8

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statements were filed and processed after 01/06/2015, therefore the late filing fees levied under section 234E of the Act were valid. 8

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statements were filed and processed after 01/06/2015, therefore the late filing fees levied under section 234E of the Act were valid. 8

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

TDS statements were filed and processed after 01/06/2015, therefore the late filing fees levied under section 234E of the Act were valid. 8

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

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 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

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

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

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

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

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

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

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

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

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

RAJESH KUMAR NAHAR,BHILWARA vs. ITO, TDS, BHILWARA

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

8 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS) “5.2 After perusing the Paper Book and the relevant provisions of law, we find that Section

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

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

8 Rajesh Kumar Nahar & Othrs.vs. ITO(TDS) “5.2 After perusing the Paper Book and the relevant provisions of law, we find that Section

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

8, Suker, Udaipur. Udaipur. PAN: AABCM2727L (Appellant) (Respondent) Assessee by : Sh. Sanjeev Mehta, C.A. Revenue by : Sh. O.P. Meena, CIT-DR Date of hearing : 14.09.2023 Date of pronouncement: 20.09.2023 ORDER Present appeals by the assessee arise out of two separate orders, both dated 02.02.2023, passed by National Faceless Appeal Centre (NFAC), Delhi for the assessment years

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

8, Suker, Udaipur. Udaipur. PAN: AABCM2727L (Appellant) (Respondent) Assessee by : Sh. Sanjeev Mehta, C.A. Revenue by : Sh. O.P. Meena, CIT-DR Date of hearing : 14.09.2023 Date of pronouncement: 20.09.2023 ORDER Present appeals by the assessee arise out of two separate orders, both dated 02.02.2023, passed by National Faceless Appeal Centre (NFAC), Delhi for the assessment years

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), Udaipur in invoking provisions of section 206C(6A) / 206C(7) of Act on the sales of Mahua on the sole basis of Rajasthan State Govt Notification dated 27-10-2014. 3. That Id. CIT(A) also erred in holding upholding the assessee in default for sale of Mahua to consumer buyers for non-collection

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR 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

MUKESH KUMAR AGGARWAL,RAISINGHNAGAR 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