LILADEVI DOKANIA,SURAT vs. INCOME TAX OFFICER, WD.1(2)(3), SURAT

In the result, the appeal of the assessee is allowed

Bench: Shri Pawan Singh, Jm & Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.126/Srt/2021 (िनधा"रणवष" / Assessment Year: (2019-20) (Virtual Court Hearing) Liladevi Dokania Income Tax Officer Ward- 1(2)(3), Aayakar Bhawan, Plot No.1/2,Mayur House, Beside Vs. Majura Gate, Surat-395001 Milleniumm Market, Ring Road, Surat-395002 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Abipd 2171 Q (Appellant ) (Respondent)

199 of the Income-tax Act. What is necessary for applicability of this provision is that the amount has been deducted from the income. In case where the amount has been deducted but not paid to the Central Government that eventuality is taken care of by Section 201 of the Income-tax Act. Learned counsel for the appellant could

KANAIYALAL KANTILAL PATEL HUF,SURAT vs. ITO WARD 6(2), SURAT

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

Bench: Shri Pawan Singh, Jm &Dr. A.L.Saini, Am आयकर अपीलसं./Ita No.31/Srt/2022 (िनधा"रणवष" / Assessment Year: (2016-17) (Virtual Court Hearing) Kaniaiyalal Kantilal Patel ‘Huf’ Income Tax Officer, Ward-6(2), Aayakar Bhavan, Majura Gate, 73-74, Harihar Park Society, Althan, Vs. Surat-395001 Surat-395 017 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Aachk 0913 J (Appellant ) (Respondent)

Section 199 which relates to credit of TDS only in the year in which income is shown by the appellant

R G LIFTER,SURAT vs. ITO, WARD- 2(3)(4), SURAT

In the result, the Appeal of the assessee is treated as allowed for statistical purposes

Bench: Shri Sanjay Garg & Shri Bijayananda Pruseth

TDS credit is in direct contravention of Section 199 of the income Tax Act, R G Lifter Vs. ADIT Asst

THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(2),, SURAT vs. M/S. KEJRIWAL INDUSTRIES LTD.,, SURAT

In the result, the appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri O.P.Meena

TDS, Circle- Ranchi under section 131 (1)(d) of the Act to conduct enquiries in case of the lenders based at Ranchi. The said officers have sent the enquiry reports, which are framing part of assessment order. The findings of the AO as per chart is as under: S. Name of the Alleged Findings of enquiry N. Lenders Loan(includi

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

199/- had been taxed in the year under consideration invoking section 69B of\nthe Act. The learned AO relied upon page 73 of A-23, as seized in the case of third party\ni.e. Jayantibhai Patel and the same is referred in para 6 of the order wherein the total\namount is assumed Rs. 66,52,25,000/-. The learned

DY. COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT vs. NARESHKUMAR B. AGARWAL, SURAT

199/- had been taxed in the year under consideration invoking section 69B of\nthe Act. The learned AO relied upon page 73 of A-23, as seized in the case of third party\ni.e. Jayantibhai Patel and the same is referred in para 6 of the order wherein the total\namount is assumed Rs. 66,52,25,000/-. The learned

NARESHKUMAR B. AGARWAL,SURAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIR - 4, SURAT

199/- had been taxed in the year under consideration invoking section 69B of\nthe Act. The learned AO relied upon page 73 of A-23, as seized in the case of third party\ni.e. Jayantibhai Patel and the same is referred in para 6 of the order wherein the total\namount is assumed Rs. 66,52,25,000/-. The learned