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16 results for “TDS”+ Section 92clear

Sorted by relevance

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Key Topics

Section 201(1)89Section 194A18TDS15Section 194C14Deduction12Section 133A11Section 143(1)7Section 2636Section 2016Section 194A(3)

THE DEUTY CONSERVATOR OF FOREST,RAJSAMAND vs. ITO (TDS), UDAIPUR

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

ITA 84/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

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

6
Disallowance3
Natural Justice3
ITA 85/JODH/2020[2011-12]Status: Disposed
ITAT Jodhpur
13 Mar 2023
AY 2011-12

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

Section 133ASection 194CSection 201(1)

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

ITA 86/JODH/2020[2017-18]Status: DisposedITAT Jodhpur13 Mar 2023AY 2017-18

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

Section 133ASection 194CSection 201(1)

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

ITA 103/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

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,BANSWARA vs. ITO, TDS,, UDAIPUR

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

ITA 116/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

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

ITA 117/JODH/2020[2012-13]Status: DisposedITAT Jodhpur13 Mar 2023AY 2012-13

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

Section 133ASection 194CSection 201(1)

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

ITA 75/JODH/2020[2011-12]Status: DisposedITAT Jodhpur13 Mar 2023AY 2011-12

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

Section 133ASection 194CSection 201(1)

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

ITA 76/JODH/2020[2012-13]Status: DisposedITAT Jodhpur13 Mar 2023AY 2012-13

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

Section 133ASection 194CSection 201(1)

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

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

ITA 84/JODH/2023[2017-18]Status: DisposedITAT Jodhpur18 Sept 2023AY 2017-18

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Shafi Mohd. Chouhan, Adv. &For Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 133ASection 194ASection 194A(3)Section 194CSection 201Section 201(1)

section 201. Therefore, we uphold the demand. ITA No. 84/Jodh/2023 (A.Y. 2017-18): 9. We have heard the parties. Facts in this appeal are more or less identical to ITA No. 83/Jodh/2023 except little variation in the sense that in this year, the assessee has made following payments : Amount paid TDS to be Interest Total Nature of default payment Name

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

ITA 85/JODH/2023[2018-19]Status: DisposedITAT Jodhpur18 Sept 2023AY 2018-19

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Shafi Mohd. Chouhan, Adv. &For Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 133ASection 194ASection 194A(3)Section 194CSection 201Section 201(1)

section 201. Therefore, we uphold the demand. ITA No. 84/Jodh/2023 (A.Y. 2017-18): 9. We have heard the parties. Facts in this appeal are more or less identical to ITA No. 83/Jodh/2023 except little variation in the sense that in this year, the assessee has made following payments : Amount paid TDS to be Interest Total Nature of default payment Name

MAHARAJA GANGA MAHAL,BIKANER vs. ITO, TD,, BIKANER

In the result, all the appeals are partly allowed

ITA 83/JODH/2023[2016-17]Status: DisposedITAT Jodhpur18 Sept 2023AY 2016-17

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawal

For Appellant: Sh. Shafi Mohd. Chouhan, Adv. &For Respondent: Sh. Rajeev Mohan, JCIT-DR
Section 133ASection 194ASection 194A(3)Section 194CSection 201Section 201(1)

section 201. Therefore, we uphold the demand. ITA No. 84/Jodh/2023 (A.Y. 2017-18): 9. We have heard the parties. Facts in this appeal are more or less identical to ITA No. 83/Jodh/2023 except little variation in the sense that in this year, the assessee has made following payments : Amount paid TDS to be Interest Total Nature of default payment Name

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

In the result, the appeal of the assessee is dismissed

ITA 779/JODH/2024[2022-23]Status: DisposedITAT Jodhpur30 Oct 2025AY 2022-23

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

Section 11Section 143Section 143(1)Section 143(3)Section 246ASection 801A

TDS Credit of Rs. 46,662/- in the computation of income. 4. We have heard both the sides and perused material on record. From the impugned order, it is seen that the learned JCIT (A) rejected the appeal qua the assessee by observing vide para5, as under: 5. Decision: I have carefully considered the appellate documents, submissions filed, and order

MOHAN LAL TALESARA,UDAIPUR vs. DCIT, CPC / ITO, WARD-1(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

ITA 316/JODH/2023[2017-18]Status: DisposedITAT Jodhpur15 Dec 2023AY 2017-18

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.316/Jodh/2023 Assessment Year: 2017-18

Section 139Section 139(1)Section 143(1)Section 154Section 154oSection 194JSection 250

92,990/- and thereafter the order u/s 154 was passed. The ld. AR further argued that the ld. AO wrongly passed the order u/s 154 for withdrawing the TDS of the assessee after the two years. So, the entire demand is bad in law. 5. The ld. DR vehemently argued and fully relied on the order of the revenue authorities

BHILWARA AGRO AUTO SERVICES PVT. LTD.,BHILWARA vs. ITO, TDS, BHILWARA

In the result, both the appeals of the assessee are treated as allowed for statistical purposes

ITA 361/JODH/2019[2018-19]Status: DisposedITAT Jodhpur18 Jan 2023AY 2018-19

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

Section 139Section 206Section 206CSection 206C(6)Section 221

TDS) noticed that the assessee has sold vehicles having value exceeding Rs.10.00 lakhs to persons without collecting tax at source @ 1% of the value of sales as per the requirement of sec. 206C(1F) of the Act. The said section reads as under:- “Every person, being a seller, who receives any amount as consideration for sale of a motor vehicle

O.S. MOTORS PVT. LTD.,JODHPUR` vs. PRINCIPAL COMMISSIONER OF INCOME , JODHPUR

In the result, the appeal filed by the assessee is partly allowed

ITA 54/JODH/2022[2017-18]Status: DisposedITAT Jodhpur16 Jan 2023AY 2017-18

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. O.S. Motors Pvt. Ltd. Vs The Pr. Cit Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaaco 1896 R

Section 143(3)Section 14ASection 194HSection 263Section 36(1)(v)Section 40

92) by taking into account the law laid down by the Hon'ble Supreme Court. The relevant observations are extracted below: “Section 263 of the Income-tax Act, 1961 empowers the Commissioner to call for and examine the record of any proceedings under the Act and, if he considers that any order passed therein, by the Assessing Officer is erroneous

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

In the result, the appeal of the revenue is dismissed

ITA 160/JODH/2024[2017-18]Status: DisposedITAT Jodhpur01 Jan 2025AY 2017-18

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 142(1)Section 143(2)Section 143(3)Section 40

section 40(a)(ia) of the Act. The bench noted that while deciding this issue the ld. CIT(A) has considered the submission of the assessee that disallowance of Rs. 13,87,72,635/- already made u/s 40a(ia) by the assessee- appellant as the TDS amount was deposited delayed and based on the provisions of law, the same would