JAGDISH RAI GOYAL,HANUMANGARH vs. ITO, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

80, New Dhan Mandi, Sri Bijaynagar - 335704. PAN No. AAXPL1236C Assessee by Shri Vedant Gupta, CA Revenue by Dr. Ashwini Hosmani, Addl. CIT-DR Date of Hearing 11.11.2025. Date of Pronouncement 25.11 .2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER These appeals by the assessee are directed against the separate order of the Commissioner of Income Tax, Appeals, ADDL/JCIT

JAGDISH RAI GOYAL,HANUMANGARH vs. INCOME TAX OFFICER, HANUMANGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

80, New Dhan Mandi, Sri Bijaynagar - 335704. PAN No. AAXPL1236C ITO, Suratgarh. Assessee by Shri Vedant Gupta, CA Revenue by Dr. Ashwini Hosmani, Addl. CIT-DR Date of Hearing 11.11.2025. Date of Pronouncement 25.11 .2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER These appeals by the assessee are directed against the separate order of the Commissioner of Income Tax, Appeals

BALDEV DASS LAKHOTIA,SRI BIJAYNAGAR vs. ITO, SURATGARH

Appeals of the assessee are allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

80, New Dhan Mandi, Sri Bijaynagar - 335704. PAN No. AAXPL1236C ITO, Suratgarh. Assessee by Shri Vedant Gupta, CA Revenue by Dr. Ashwini Hosmani, Addl. CIT-DR Date of Hearing 11.11.2025. Date of Pronouncement 25.11 .2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER These appeals by the assessee are directed against the separate order of the Commissioner of Income Tax, Appeals

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS as per the prevailing conditions for F.Y. 2016-17 under the provisions of section 194C of the Income-tax Act, 1961. It is pertinent to mention here that now the assessee Deductor itself is regularly deducting tax at source on the payments made to VFPMCs from F.Y. 2018-19 onwards. This clearly construed that the Deductor assessee

DEPUTY CONSERVATOR OF FOREST FOREST BHILWARA,BHILWARA vs. CIT APPEAL, DELHI

In the result, the appeals of the assessee are allowed

Bench: Sh. Saktijit Deydr. B. R. R. Kumar

TDS as per the prevailing conditions for F.Y. 2016-17 under the provisions of section 194C of the Income-tax Act, 1961. It is pertinent to mention here that now the assessee Deductor itself is regularly deducting tax at source on the payments made to VFPMCs from F.Y. 2018-19 onwards. This clearly construed that the Deductor assessee

DCIT, CIRCLE-1, UDIPUR vs. M/S. U.N. AUTOMOBILES PVT. LTD., UDAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

80 percent of receipt Rs.77978 shown under 26AS on which TDS deducted u/s.194H, (iv) Interest receipt Rs.5789510 shown under 26AS on which TDS deducted u/s.194A, (v) Rs.11281311 being cash deposited in banks accounts of assessee. 3.1 Assessee made its reply vide letter dated 21.11.2017 which is reproduced in the impugned order. After considering the submissions of 4 DCIT

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year\nunder consideration. As per ITS data the assessee had also received Rs. 23,401/- under section\n194C on which TDS

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year\nunder consideration. As per ITS data the assessee had also received Rs. 23,401/- under section\n194C on which TDS

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year\nunder consideration. As per ITS data the assessee had also received Rs. 23,401/- under section\n194C on which TDS

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year\nunder consideration. As per ITS data the assessee had also received Rs. 23,401/- under section\n194C on which TDS

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

80,000/- in its bank account no. 61100346101 at SBBJ, Rishabdeo Branch during the year\nunder consideration. As per ITS data the assessee had also received Rs. 23,401/- under section\n194C on which TDS

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

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