RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

131/- for 0 0 0 additional assessment depreciation claimed in revised return Assessed income u/s 147 6573180 6993451 7496690 8925790 10337690 Penalty u/s 271(1)(c) levied. 556199 432600 527620 894515 1201374 5.2 We note that the additional income was offered in the return filed under section

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

131/- for 0 0 0 additional assessment depreciation claimed in revised return Assessed income u/s 147 6573180 6993451 7496690 8925790 10337690 Penalty u/s 271(1)(c) levied. 556199 432600 527620 894515 1201374 5.2 We note that the additional income was offered in the return filed under section

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

In the result, all the above appeals of the assessee are allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

131/- for 0 0 0 additional assessment depreciation claimed in revised return Assessed income u/s 147 6573180 6993451 7496690 8925790 10337690 Penalty u/s 271(1)(c) levied. 556199 432600 527620 894515 1201374 5.2 We note that the additional income was offered in the return filed under section

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST (SOUTH), UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

Bench: the Ld. CIT(A) who has deleted the said demand by stating that the VFPMCs are not contractors under Section 194C, as they are formed under the Rajasthan Forest Act, 1953, and function as self-help groups for forest conservation and development. The payments made to VFPMCs are not contract payments but are reimbursements for work done under the joint forest management policy of the State Government.

131 fasten the liability u/s 194C which is against the various facets argued by the ld. AR of the assessee. It is to be noted here that in the statement recorded the AAO in answer to Question no 4 denied of involvement of contractor in his department. Considering these facts, and CBDT circular no 502 dated

INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST SOUTH, UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

131 fasten the liability u/s 194C which is against the various facets argued by the ld. AR of the assessee. It is to be noted here that in the statement recorded the AAO in answer to Question no 4 denied of involvement of contractor in his department. Considering these facts, and CBDT circular no 502 dated

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

In the result, the appeal of the assessee is partly allowed

penalty proceedings under Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s 234B of the Act. This being consequential in nature, the AO is directed to allow relief

RANJEET SHARMA,RAWATSAR vs. ITO, WARD NOHAR,, HANUMANGARH

In the result, the appeal of the assessee is allowed

u/s 271 (1) (b) which was against the facts and also against the law. Your honour is requested to order for cancellation of said initiation of penalty and oblize. Keeping in view of the above submission your honour is requested to delete both the additions and oblige 2.3.1 Further, it is noted that the ld. AR of the assessee