SHRI SHITALBHAI RASIKLAL RAVANI,RAJKOT vs. THE ITO(TDS)-2, RAJKOT

Accordingly, in our considered view, the present appeal is not maintainable and hence the present appeal is being dismissed as non- maintainable

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

TDS officer for non-deduction of taxes at source towards purchase of property. However, it was submitted that as per Section 253 of the Act, there is no such sub-Section under which appeal could be filed before the Tribunal, and accordingly the present appeal is not maintainable in the first instance. 6. We have been perused the rival contentions

SMT. BHAVNABEN SHITALBHAI RAVANI,RAJKOT vs. THE ITO(TDS-2), RAJKOT

In the result, both the appeals of the applicants are dismissed

Bench: Us, The Same Are Being Disposed Of By Way Of A Common Order.

TDS) 144BA or an order passed under section 154 or section 155 in respect of such order; (f) an order

SHRI SHITALBHAI RASIKLAL RAVANI & SMT. BHAVNABEN SHITALBHAI RAVANI ,RAJKOT vs. THE CHIEF CIT, TDS, AHMEDABAD

In the result, both the appeals of the applicants are dismissed

Bench: Us, The Same Are Being Disposed Of By Way Of A Common Order.

TDS) 144BA or an order passed under section 154 or section 155 in respect of such order; (f) an order

JAYESHBHAI KANJIBHAI DANGARIYA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed

VISHAL ENTERPRISE, ,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed

PARAG MAKANBHAI PARSANA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed

RAKESH BASANTILAL LADDHA,,JAMNAGAR. vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement is subject to rectification under section 154 and appealable under section 246A, since demand issued by the AO is deemed

SHRI NIRMAL RAJENDRA JAGETIYA,JAMNAGAR vs. THE ITO (TDS-3), JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is allowed

TDS subsequently. Thus, the grounds of appeal nos. 2 and 4 of the assessee are allowed subject to this direction. 14.17 The ground of appeal no. 5 of the assessee is that the AO has erred in law as well as on fact to levy the charges amounting to Rs. 12,48,800/- as assessee is not liable to deduct

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 , RAJKOT vs. ADITYA BIRLA GLOBAL TRADING(INDIA) PVT.LTD. (SWISS SINGAPORE INDIA PVT. LTD.), GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour of the assessee. The findings of the Hon'ble Court is reproduced below: "Section 9, read with sections 195 and 40(a)(i), of the Income-tax Act 1961 and article 7 of the OECD Model Convention Income Deemed to accrue or arise

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, GANDHIHDAM, GANDHIDHAM, GUJARAT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour of the assessee. The findings of the Hon'ble Court is reproduced below: "Section 9, read with sections 195 and 40(a)(i), of the Income-tax Act 1961 and article 7 of the OECD Model Convention Income Deemed to accrue or arise

ADITYA BIRLA GLOBAL TRADING (INDIA) PRIVATE LIMITED,GUJARAT vs. DCIT-ACIT CENT-2 RKT, RAJKOT

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour of the assessee. The findings of the Hon'ble Court is reproduced below: "Section 9, read with sections 195 and 40(a)(i), of the Income-tax Act 1961 and article 7 of the OECD Model Convention Income Deemed to accrue or arise

DCIT, CENTRAL CIRCLE 2, RAJKOT vs. ADITYA BIRLA GLOBAL TRADING (INDIA) PVT. LTD. (SWISS SINGAPORE INDIA PVT. LTD., GANDHIDHAM

In the result, appeal filed by the assessee, in ITA No

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinha

154 (Gujarat) dated 09.10.2018, wherein the Hon'ble High Court has decided the appeal in favour of the assessee. The findings of the Hon'ble Court is reproduced below: "Section 9, read with sections 195 and 40(a)(i), of the Income-tax Act 1961 and article 7 of the OECD Model Convention Income Deemed to accrue or arise

M/S. MAGNUM CERAMICS PVT. LTD. ,MORBI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, MORBI CIRCLE, MORBI

In the result, appeal of assessee is allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarassessment Year :2012-13 M/S.Magnum Ceramic P.Ltd. The Acit, Morbi Circle Plot No.207/24, Gidc Estate Vs Morbi. 8-A, National Highway At. Refaleshwar Morbi 362 268 Pan : Aafcm 2216 G

154 of the Act was incorrect. Aggrieved by this order of the ld.CIT(A) the assessee is now before us , raising the above grounds. 4. Vis-à-vis the ground nos.1 & 4, they are general in nature and need no adjudication. Vis-à-vis ground no.2, that the ld.CIT(A) had dismissed the assessee’s appeal ex parte without considering

SMT. CHANDRIKABEN THAKARSHIBHAI LANGHNOJA,RAJKOT vs. THE ITO, WARD- 2 (2) (3), RAJKOT

In the result, appeal filed by the Assessee is hereby allowed

section 154 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year (A.Y) 2013-14. I.T.A No. 135/Rjt/2020 A.Y. 2013-14 Page No 2 Smt. Chandrikaben Thakarshibhai Langhnoja vs. ITO 2. The brief facts of the case is that the assessee is an individual and working as a Primary School Teacher with

POOJA EXPORTS,,JETPUR vs. THE ACIT, TDS(CPC), GHAZIABAD

In the result, appeal of the assessee is allowed

Bench: Ld. Cit(A), Who Dismissed The Assessee’S Appeal With The Following Observations:

TDS for financial year 2014-15. The said statement was processed and demand was raised against the assessee for short deduction of taxes amounting to " 51,677/- and further interest was imposed for the above short deduction amounting to " 3,898/-. Against the same, the assessee filed rectification application and the AO passed order under section 154

ANKUL CONSTRUCTION CO.,RAJKOT vs. THE ASSIT. DIRECTOR OF INCOME TAX , CPC BENGLURU/ITO WD-1(2)(1), RAJKOT

In the result, this appeal of the assessee is allowed for statistical purposes, in above terms

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No. 484/Rjt/2024 Assessment Year: (2020-21) (Hybrid Hearing) Anukul Constriction Co. Vs. Asstt. Director Of Income 901, Aalap-B, Opp. Shastri Ground, Tax, Cpc Bangaluru / Ito Limda Chowk, Ward 1(2)(1), Rajkot – 360001 Aayakar Bhavan, Rajkot - 360001 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aakfa2385E (Appellant) (Respondent) Appellant By : Shri Jay Kathrani, Ld. A.R. Respondent By : Shri Abhimanyu Singh Yadav, Ld. Sr. Dr Date Of Hearing : 04/02/2025 Date Of Pronouncement : 17/02/2025

154 was passed without providing opportunity of being heard to the assessee in accordance with First Proviso to Section 143(1). ITEM NO 4 Wrong applicability of provision of Section 40(a)(ia): 1. CPC has made addition by way of disallowance u/s 40a(ia) without considering fact that non obstacle clause of section 40a(la) are not applicable

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

section 154 of the Act. The Tribunal held that the assessee having filed the statutory form, viz., Form 27C, the technical breach was liable to be condoned by following the decision of this court in the case of CIT v. A.N. Arunachalam [1994] 208 ITR 481/75 Taxman 529 (Mad.). Therefore, we do not find any scope to entertain the said

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

section 154 of the Act. The Tribunal held that the assessee having filed the statutory form, viz., Form 27C, the technical breach was liable to be condoned by following the decision of this court in the case of CIT v. A.N. Arunachalam [1994] 208 ITR 481/75 Taxman 529 (Mad.). Therefore, we do not find any scope to entertain the said

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

section 154 of the Act. The Tribunal held that the assessee having filed the statutory form, viz., Form 27C, the technical breach was liable to be condoned by following the decision of this court in the case of CIT v. A.N. Arunachalam [1994] 208 ITR 481/75 Taxman 529 (Mad.). Therefore, we do not find any scope to entertain the said

SHRI BABULAL MIYARAM GADRI,JAMNAGAR vs. THE ITO, TDS-3,, JAMNAGAR

In the result, the matter is being restored to the file of the Ld

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

section 154 of the Act. The Tribunal held that the assessee having filed the statutory form, viz., Form 27C, the technical breach was liable to be condoned by following the decision of this court in the case of CIT v. A.N. Arunachalam [1994] 208 ITR 481/75 Taxman 529 (Mad.). Therefore, we do not find any scope to entertain the said