SANGRAM RAM,BIKANER vs. ITO, WARD -1(1), BIKANER

In the result, both appeals of the assessee are allowed

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

u/s 271(1)(c) of the Income Tax Act that the appeal of the assessee against the addition has been accepted and requested to drop the penalty proceeding and it may be treated as compliance of notice issue previously. 7.2 We are of the view that the AO had levied the penalty at Rs. 10,000/- for non compliance

SANGRAM RAM,BIKANER vs. ITO, WARD -1(1), BIKANER

In the result, both appeals of the assessee are allowed

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

u/s 271(1)(c) of the Income Tax Act that the appeal of the assessee against the addition has been accepted and requested to drop the penalty proceeding and it may be treated as compliance of notice issue previously. 7.2 We are of the view that the AO had levied the penalty at Rs. 10,000/- for non compliance

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.

20) or Section 10(46) of the Income Tax Act, nor are they registered as trusts under Sections 11 and 12 or as cooperative societies under Section 80P. Therefore, the payments made to them are subject to TDS under Section 194C. 5. Against the order of the Ld. AO the assessee went in appeal before

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)

20) or Section 10(46) of the Income Tax Act, nor are they registered as trusts under Sections 11 and 12 or as cooperative societies under Section 80P. Therefore, the payments made to them are subject to TDS under Section 194C. 5. Against the order of the Ld. AO the assessee went in appeal before

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

LOKESH SETHIYA,CHITTORGARH vs. ITO, CHITTORGARH

In the result, the appeal of the assessee is allowed for statistical purposes

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

Section 143(3) of the Income Tax Act, 1961 (in short 'the Act') dated 14.12.2018. Lokesh Sethiya vs. ITO 2. The assessee has raised the following grounds:- “1. That on the facts and in the circumstances of the case, the ld. CIT(A) has erred in sustaining the addition of Rs. 12,24,265/- being cash deposited in bank account

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

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable. The ground

SEEMA PANDIT,MOUNT AU vs. ITO, WARD, MOUNT ABU

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: The Cit(A) To Rectify The Order. The Cit(A) Has Rejected The Application U/S 154 Vide Order Dated 29.3.2019 & Served The Order On The Assessee On 19.4.2019. After Rejection Of His Application U/S 154, The Assessee Has Immediately Filed This Appeal Before The Hon'Ble Tribunal..

Section under which notice issued Date of Remarks issuance 1. 142(1)/143(2) 18-08-2010 None attended 2. 142(1)/143(2) 20-08-2010 None attended Seema Pandi vs. ITO. 3. 142(1)/143(2) 07-01-2011 None attended 4. 142(1)/143(2) 31-01-2011 None attended 5. 142(1)/143