SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

19. In plain terms, section 200A of the Act is a machinery provision providing mechanism for processing a statement of deduction of tax at source and for making adjustments, which are, as noted earlier, arithmetical or prima facie in nature. With effect from 01.06.2015, this provision specifically provides for computing the fee payable under section 234E

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

19 It is therefore prayed that the addition made to the declared results may kindly be deleted and alternatively the same is highly excessive and may be restricted to a reasonable income 7 I have considered the submissions of the assessee and the relevant findings of the AO 7.1 It is evident from the facts of the case that during

M/S. PYROTECH ELECTRONICS PVT. LTD.,UDAIPUR vs. PR. CIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

155(Guj.) 18. CIT v/s Paras Cotton Co. 288 ITR 211(Raj.) 19. Gaberial India Ltd. 203 ITR 108 (Bom) 20. CIT v/s Ganpat Ram Bishnoi 296 ITR 292(Raj.) 8 ITA 3/JODH/2021 PYEROTECH ELECTRONICS PVT LTD VS PR. CIT, UDAIPUR 2.3 On the other hand, the ld. DR has supported the order of the ld. Pr. CIT and stated

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

19 of the assessment order\nthrough which assessee explained the things and confusion in the mind of the AO.\nBut AO did not find satisfy with the reply of the assessee. He was of the view that\nthe Unbilled sales is unaccounted sales of the assessee which is supported by\nseized material as against the contention that it has recognized