SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

153. However, they do not override the\nmandatory provisions of Sections 142(2) or 143(2)”.10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, appeals of the assessee are partly allowed

153. However, they do not override the\nmandatory provisions of Sections 142(2) or 143(2)”.\n10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such