THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (NORTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST (SOUTH),UDAIPUR vs. ITO (TDS), UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FORET,BANSWARA vs. ITO, TDS, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

THE DEPUTY CONSERVATOR OF FOREST,DUNGARPUR vs. ITO (TDS),, UDAIPUR

In the result, all the appeals of the assessee are treated as allowed for statistical purpose

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

section 194C. 3. There was no liability of TDS also in view of the fact that the same is also not taxable even in the hands of the recipient and the appellant cannot be treated as assessee is default. 4. The appellant pray for suitable costs. 5. The Appellant crave, leave or reserving the right to amend modify, alter

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

section 143(3) of the Income Tax Act [ for short Act ]. 2. The grounds of following raised by the revenue in this appeal reads as follows: ‘’1. Whether in the facts and circumstances of the case, the Id. CIT(A) is justified in estimating net profit @0.11% and ignoring that the AO has categorically held that 70% of expenses

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

TDS, No further appeal was filed. Therefore, provision of Section 270A of the Act is not applicable here. Penalty provisions have been substantially amended from A.Y. 2017-18 onwards. The said penalty provision u/s 270A is in force to replace section 271(1)(C) of the IT Act. In this relevant case the assessee had voluntarily surrendered his claim

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

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

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

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

In the result, appeals of the Revenue are dismissed

91,01,790.79 26,05,56,927.14 As on 31.03.2014 31.03.2013 31.03.2012 31.03.2011 YEAR Ended 2013-14 2012-13 2011-12 2010-11 PARTICULAR Advance from Customer (A) WIPL *87,434,189.00 5,25,16,291.00 - - Other 1,074,429.00 11,823,624.00 - - Total (A) 88508618.00 6,43,39,915.82 SUNDRY CREDITORS