Maliwal Bherulal Jagnnath HUF, Jamnagar vs. Income Tax Officer Ward 1(3), Jamnagar
In the result, appeal filed by the assessee, is allowed
ITA 855/RJT/2026[2012-13]Status: DisposedITAT Rajkot21 Sept 2026AY 2012-13
Bench: Dr. Arjun Lal Sainiआयकर अपील सं./Ita No.855/Rjt/2026 [ "नधा"रण वष"/Assessment Year : 2012-13 ] Maliwal Bherulal Jagnnath Huf, Income Tax Officer Ward 1(3), 1 Block No D 3 285, Nr Patel Vs. Jamnagar, Aaykar Bhawan, Jamnagar, Samaj Ranjit Nagar, Gujarat-361001 Jamnagar, Gujarat-361005 "थायी लेखा सं./जी आइ आर सं./Pan/Gir No.: Aadhm7757B (अपीलाथ"/Assessee) (""यथ"/Respondent) Assessee By : Shri Sagar Shah, Ld. Ar Respondent By : Shri Shishir Kumar, Ld. Sr. Dr Date Of Hearing : 27/07/2026 Date Of Pronouncement : 21/09/2026 :: Order :: Per, Dr. Arjun Lal Saini, Am: Captioned Appeal Filed By The Assessee, Pertaining To Assessment Year 2012- 13, Is Directed Against The Order Passed Under Section 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “The Act”) By Commissioner Of Income-Tax (Appeals), Dated 10.03.2026, Which In Turn Arises Out Of An Order Passed By The Assessing Officer U/S 206C(6) & 206C(7) Of The Act, On 15.05.2017. 2. The Grounds Of Appeal Raised By The Assessee Are As Follows: 1. On The Basis Of The Facts & Circumstances Of The Case, The Learned Commissioner Of Income Tax (Appeals) & The Learned Assessing Officer Have Erred In Law & On Facts In Sustaining The Tcs Liability U/S 206C (1) Of The Act Of Rs. 25,42,092/-, On Total Sale Of Rs. 25,42,09,224/- For The F.Y. 2011-12, By Not Considering The Fact That The Assessee Has Duly Submitted The Form 27C As Per Section 206C(1A) Amount To Rs. 13,60,28,364/- & Declaration Obtained From Buyer As Prescribed In Form 27Ba As Per First Proviso To Section 206C(6A) Amounts To Rs. 11,81,80,860/- Aggregating
For Appellant: Shri Sagar Shah, Ld. ARFor Respondent: Shri Shishir Kumar, Ld. Sr. DR
Section 143(3)Section 206Section 206CSection 206C(3)Section 206C(6)Section 250
