MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

226 of the Constitution of India, find any valid reasons or justification to interfere with compensatory fees imposed for late filing of the TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

226 of the Constitution of India, find any valid reasons or justification to interfere with compensatory fees imposed for late filing of the TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

226 of the Constitution of India, find any valid reasons or justification to interfere with compensatory fees imposed for late filing of the TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

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

226 of the Constitution of India, find any valid reasons or justification to interfere with compensatory fees imposed for late filing of the TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

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

226 of the Constitution of India, find any valid reasons or justification to interfere with compensatory fees imposed for late filing of the TDS returns on flat rates. The absence of any provision for condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. Since, the facts of all the cases are identical, we have heard these cases together and passing the order

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. Since, the facts of all the cases are identical, we have heard these cases together and passing the order

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. Since, the facts of all the cases are identical, we have heard these cases together and passing the order

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024