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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement under Section 200A of the Act. Thus, according to the petitioner, no fine could be levied under Section 234E of the Act. This contention of the assessee was rejected by the Hon’ble High Court and it was held that fine can be levied independently under Section 234E of the Act, because Hon’ble Court

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

Bench: Shri Rajpal Yadav & Shri Pradip Kumar Kediasr.

TDS statement under Section 200A of the Act. Thus, according to the petitioner, no fine could be levied under Section 234E of the Act. This contention of the assessee was rejected by the Hon’ble High Court and it was held that fine can be levied independently under Section 234E of the Act, because Hon’ble Court

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

In the result, the appeal of the assessee is allowed

2) Madhya Pradesh Power Transmission Ltd. Vs DCIT, CPC-TDS (ITAT\nINDORE)\n(3) Direx Systems Limited Vs ACIT, CPC-TDS (ITAT CHENNAI)\n(4) Dr. C. Fernandes Co-operative Credit Society Ltd. Vs DCIT, CPC- TDS\n(ITAT BANGALORE)\n(5) M/s. M.G.N. Khalsa High School Vs ACIT, CPC-TDS (ITAT AMRITSAR)\n(6) Sibia Healthcare

JAYSUKH NANJI KORADIYA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.336 & 337/Rjt/2018 "नधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Income Tax Officer. Jaysukh Nanji Koradiya, Tds-3, Vs. Plot No.426/1, Jamnagar. Nr.Geb Office, Gidc, Stu, Jamnagar.

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.” From the above provision, it is clear that the liability under section 234E of the Act cannot exceed the amount of TCS. 6.2 Indeed the AO has raised the demand under section 206C

JAYSUKH NANJI KORADIYA,JAMNAGAR vs. INCOME TAX OFFICER, TDS-3,, JAMNAGAR.

In the result, the appeal of the assessee is allowed

Bench: Shri Waseem Ahmed & Ms. Madhumita Royआयकर अपील सं./Ita Nos.336 & 337/Rjt/2018 "नधा"रण वष"/Asstt. Years: 2013-14 & 2014-15 Income Tax Officer. Jaysukh Nanji Koradiya, Tds-3, Vs. Plot No.426/1, Jamnagar. Nr.Geb Office, Gidc, Stu, Jamnagar.

2) The amount of fee referred to in sub-section (1) shall not exceed the amount of tax deductible or collectible, as the case may be.” From the above provision, it is clear that the liability under section 234E of the Act cannot exceed the amount of TCS. 6.2 Indeed the AO has raised the demand under section 206C

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)

TDS – 3, 4606, GIDC, Phase – III, Dared, JamnDagar Jamnagar "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AEKPN4149M (Appellant) (Respondent) Appellant by : Shri V. P. Sutaria, Ld. AR Respondent by : Shri Abhimanyu Singh Yadav, Ld. Sr. DR Date of Hearing : 24/02/2025 : 19/05/2025 Date of Pronouncement आदेश / O R D E R PER DINESH MOHAN SINHA, JM: Captioned appeal filed by the assessee, pertaining

NIRAJ TRANSPOZAL,JAMNAGAR vs. THE CIT(APPEALS), JAMNAGAR

In the result, the appeals of the Assessee are dismissed under VSV

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita Nos. 142-144/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2016-2017 Niraj Transpozal, A.C.I.T., Indraprastha Complex, Vs. Centralized Processing Bedi Gate, Cell(Tds), Jamnagar. Ghaziabad.

2. When the matter was called for hearing, the ld. AR for the assessee submitted that the liability imposed by the Revenue under the provisions of section 234E of the Act has already been discharged. Likewise, the assessee has also taken necessary steps for resolving the dispute involved in the impugned appeals under Vivad se Vivad Scheme

NIRAJ TRANSPOZAL,JAMNAGAR vs. THE CIT (APPEALS), JAMNAGAR

In the result, the appeals of the Assessee are dismissed under VSV

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita Nos. 142-144/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2016-2017 Niraj Transpozal, A.C.I.T., Indraprastha Complex, Vs. Centralized Processing Bedi Gate, Cell(Tds), Jamnagar. Ghaziabad.

2. When the matter was called for hearing, the ld. AR for the assessee submitted that the liability imposed by the Revenue under the provisions of section 234E of the Act has already been discharged. Likewise, the assessee has also taken necessary steps for resolving the dispute involved in the impugned appeals under Vivad se Vivad Scheme

NIRAJ TRANSPOZAL,JAMNAGAR vs. THE CIT(APPEALS), JAMNAGAR

In the result, the appeals of the Assessee are dismissed under VSV

Bench: Shri Waseem Ahmed & Shri T.R. Senthil Kumarआयकर अपील सं./Ita Nos. 142-144/Rjt/2020 िनधा"रण वष"/Asstt. Years: 2016-2017 Niraj Transpozal, A.C.I.T., Indraprastha Complex, Vs. Centralized Processing Bedi Gate, Cell(Tds), Jamnagar. Ghaziabad.

2. When the matter was called for hearing, the ld. AR for the assessee submitted that the liability imposed by the Revenue under the provisions of section 234E of the Act has already been discharged. Likewise, the assessee has also taken necessary steps for resolving the dispute involved in the impugned appeals under Vivad se Vivad Scheme

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,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