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

206C of the Act. Firstly, the assessee has not collected the tax and secondly, in case tax was not collectable, the assessee has not obtained Form 27C as per requirements under the relevant section. The Ld. CIT(Appeals) observed that Form 27C is required to be filed with the designated authority, CIT (TDS), within 7

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

206C of the Act. Firstly, the assessee has not collected the tax and secondly, in case tax was not collectable, the assessee has not obtained Form 27C as per requirements under the relevant section. The Ld. CIT(Appeals) observed that Form 27C is required to be filed with the designated authority, CIT (TDS), within 7

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

In the result, the appeal of the assessee is allowed

7 (Delhi -\nTrib.) dated 23.09.2021 wherein it has been held that similar delay in\nfiling TDS statement beyond 01.06.2015 till filing of TDS return will\nattract levy of late filing fee u/s 234E.\n8.4\nIn this case, the assessee assessee has not filed the Form 27EQ for\nthe First, second, third and Fourth Quarters

SHRI FALGUN N. SHETH,RAJKOT vs. THE INCOME TAX OFFICER-TDS-2, RAJKOT

In the result, the appeal of the assessee is allowed

Bench: Smt.Annapurna Gupta & Shri T.R. Senthil Kumarasstt.Year : 2007-08 Shri Falgun N. Sheth Ito, Tds-2 Prop. Of Falgun Steel Traders Vs Rajkot. 10-Mavdi Plot Gondal Road Rajkot. Pan : Aexps 3307 M

section 206C(1A) of the Act. No infirmity has been pointed out by the Revenue in respect of the explanation of the assessee. Clearly, till the passing of the order holding the assessee to be an assessee in default in the present case u/s 206C(6)/(7), in the year 2012, the assessees belief that it was entitled to exemption

GOPALLAL RAMPRASAD KABRA,JAMNAGAR vs. ITO, TDS-3, JAMNAGAR, JAMNAGAR

In the result, the appeal of the assessee is being restored to the file of ITO (TDS) with the above directions

Bench: The Hearing Of Appeal. Total Tax Effect 28,72,848/-

TDS did not consider Form 27C, which was furnished before him during the course of TCS proceedings and before passing of order under section 206C(6) and 206C(7

INCOME TAX OFFICER,TDS-3, JAMNAGAR, JAMNAGAR vs. SAMPATLAL BADRILAL SOMANI, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकरअपीलसं./Ita No.298/Rjt/2023 ("नधा"रणवष" / Assessment Year: (2012-13) (Physical Hearing) The Ito, Tds – 3, Vs. Sampatlal Badrilal Somani 2Nd Floor, Taranjali Proprietor Of S. B. Metal Udyog, Buildign, P. N. Marg, Plot No. 4/A/1, Nr. Kriti Weight Jamnagar – 361008 Bridge, Shanker Tekri, Udyognagar, Jamnagar – 361004 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Ahhps0245D (Appellant) (Respondent)

section 206C(6) & 206C(7) of the Income tax Act, 1961, the assessee carried the matter in appeal before the Ld. CIT(A), who has allowed the appeal of the assessee, observing as follows: 3. Ground no.1 is general and hence, not adjudicated separately. The same is dismissed. Ground no. 2,3,4, and 5 are directed against the grievance

ARHAM ENTERPRISE,DIST. RAJKOT vs. THE ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

ARHAM ENTERPRISE,DIST. RAJKOT vs. ITO(TDS), WARD-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

ARHAM ENTERPRISE,RAJKOT vs. ITO, TDS-1, RAJKOT, RAJKOT

In the result, all these appeal appeals of the assessee i

Bench: Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. Before Dr. Arjun Lal Saini. & Shri Diesh Mohan Sinhashri Diesh Mohan Sinha

TDS), Shop No.3, 8 – B, Sarvoday Society, B, Sarvoday Society, Ward – 1, Nr. Hargange Weigh Bridge, Nr. Hargange Weigh Bridge, Aayakar bhavan, Amruta Estate, Aayakar bhavan, Amruta Estate, Veraval (Shaper) - 360025 M. G. Road, Rajkot – 360001 360001 "थायीलेखासं./जीआइआरसं जीआइआरसं./PAN/GIR No.: AATFA1101C (Appellant) (Respondent) Appellant by : Shri Mehul Ranpura, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav

SUNDERLAL CHOTMAL JAIN,JAMNAGAR vs. ITO, TDS WARD-3, JAMNAGAR, JAMNAGAR

In the result, the appeal filed by the Assessee is allowed for statistical purpose

Bench: Commissioner Of Income Tax, Jamnagar. However The Assessing Officer Issued A Show Cause Notice Dated 18-08-2015, 01-06-2016 That The Assessee Has Not Collected Tcs To The Tune Of Rs. 4,28,432/- Sale Of Scraps For The For The Relevant Assessment Year 2012-13 & Assesse Has Not Filed Statement In Form 27Eq.

TDS) “……6. Section 206C of the Act pertains to profits and gains from the business of trading in liquor, forest produce, scrap, etc. alcoholic Sub- section 1 of section 206C provides that every person being a seller shall at the time of debiting of the amount payable by the buyer collect from the buyer of any of the goods specified

M/S. G. K. TRADRES ,RAJKOT vs. THE ITO, TDS-1, RAJKOT, RAJKOT

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

TDS-I, Rajkot holding that the appellant-assessee was in default u/s 206C(1) read with sub-sections (6) and (6A) and of the Act for not collecting tax at source of Rs. 19,44,877 on sale of scrap and consequently also erred in confirming the levy of interest of Rs. Rs, 13,07,620/- u/s 206C (7

VIMALBHAI MOHANBHAI NARIYA PROP. S.M. CORPORATION,,JAMNAGAR vs. THE INCOME TAX OFFICER, TDS-3, , JAMNAGAR

In the result, appeal filed by the assessee is allowed, for statistical purpose/

Bench: Dr. Arjun Lal Saini. & Dinesh Mohan Sinhaआयकरअपीलसं./ Ita No. 359/Rjt/2018 िनधा"रणवष" / Assessment Year: (2013-14) (Hybrid Hearing)

7. On the contrary, the Learned Senior Department Representative (hereinafter referred to as the “Ld. Sr. DR”) for the revenue submitted, the assessee’s business of Trading of Scrap according to sec. 206C of the Act assessee is liable for collection of TCS accordingly liable for filing in form no. 27EQ within the prescribed time, Further

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

In the result, the appeal of the Revenue is dismissed

Bench: The Specified Authorities As Per Prescribed Manner In The Income-Tax Act, 1961. 3. On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Have Upheld The Order Of The Assessing Officer.

TDS)-3, Room No. Shri Nirmal Rajendra 208, 2nd Floor, Tarangali Jagetiya, Prop: of Manish Building, P.N. Marg, Vs Metal Corporation, Shed Jamnagar No. 435A, GIDC, STU, (Appellant) Jamnagar (Respondent) Assessee by: Shri Dushyant Maharshi, A.R Revenue by: Shri B.D. Gupta, Sr. D.R. Date of hearing : 01-07-2022 Date of pronouncement : 14-09-2022 आदेश/ORDER PER BENCH:- This

VISHAL ENTERPRISES,JAMNAGAR vs. ITO, TDS - 3, JAMNAGAR, JAMNAGAR

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

Bench: Dr. Arjun Lal Saini & Shri Dinesh Mohan Sinhaआयकर अपीलसं./Ita No.778/Rjt/2024 Assessment Year: (2013-14) (Hybrid Hearing) Vishal Enterprise Vs. Income-Tax Officer,Tds-3, 3010-3012, Phase –Iii Gidc, Jamanagar. Jamnagar -361004, Gujrat "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aagfv6139H (Appellant) (Respondent)

TDS-3, 3010-3012, Phase –III GIDC, Jamanagar. Jamnagar -361004, Gujrat "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AAGFV6139H (Appellant) (Respondent) Appellant by : Shri Chetan Agrwal, Ld. A.R. Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 06/01/2025 Date of Pronouncement : 28/02 /2025 आदेश / O R D E R Dr. ARJUNLAL SAINI, AM: Captioned appeal filed by the assessee, pertaining

THE ITO(TDS)-3, JAMNAGAR, JAMNAGAR vs. SHRI PURANMAL JAMANLAL KABRA, JAMNAGAR

In the result, the appeal of the Revenue is dismissed

Bench: Shri Waseem Ahmed (Accountant Member), Shri Siddhartha Nautiyal (Judicial Member)

section 206C(6)/206C(7) of the Income Tax Act, 1961; in short “the Act”. I.T.A No. 107/Rjt/2019 A.Y. 2013-14 Page No 2 ITO (TDS