Commissioner of Income-tax v. Rajasthan Fasteners (P.) Ltd.

363 ITR 271High Court2014#24671 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 352,026 Indian tax judgments — from 2018 to 2020.

Judgments citing Commissioner of Income-tax v. Rajasthan Fasteners (P.) Ltd.

Deputy Commissioner of Income-Tax, Circle - 3, Pune vs. M/S. Vishram Developers, Pune

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

ITA 1794/PUN/2017[2011-12]Status: DisposedITAT Pune05 Mar 2020AY 2011-12

Bench: Shri D. Karunakara Rao & Shri S.S. Viswanethra Raviआयकर अपीऱ सं. / Ita No.1794/Pun/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner Of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/S. M/S. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 Pan: Aagfv0995F ……प्रत्यथी / Respondent Assessee By : S/Shri Ajay Singh / Deepak Sasar Revenue By : Shri Deepak Garg

For Appellant: S/Shri Ajay Singh / Deepak SasarFor Respondent: Shri Deepak Garg

Section 139(1)Section 139(5)Section 80ASection 80I

…आयकर अपीऱीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI D. KARUNAKARA RAO, ACCOUNTANT MEMBER AND SHRI S.S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपीऱ सं. / ITA No.1794/PUN/2017 नििाारण वषा / Assessment Year : 2011-12 The Dy. Commissioner of Income Tax, Circle – 3, Pune .......अऩीऱाथी / Appellant बिाम / V/s. M/s. Vishram Developers, 61B/11, Zelum Apartment, Prabhat Road, Erandwane, Pune – 411004 PAN: AAGFV0995F ……प्रत्यथी / Respondent Assessee by : S/Shri Ajay Singh / Deepak Sasar Revenue by : Shri Deepak Garg सुनवाई की तारीख / Date of Hearing : 04.03.2020 घ…

ACIT, Sikar vs. Sikar Kendriya Sahkari Bank Ltd., Sikar

In the result, appeal of the revenue is dismissed

ITA 171/JPR/2014[2007-08]Status: DisposedITAT Jaipur22 Jul 2019AY 2007-08

For Appellant: Shri Anil Kaushik (CA)For Respondent: Shri Raj Mehra (Addl.CIT) fu/kZkfjrh dh vksj ls@

Section 143(3)Section 36(1)Section 36(1)(viia)Section 80PSection 80P(2)(a)

….941/JP/2011 by which the ITAT has dismissed the appeal filed by the appellant-revenue against the order of the ld. CIT(A), which has been upheld by the Hon’ble Jurisdictional High court of Rajasthan in the case of CIT vs. Rajasthan Fasteners (P.) Ltd. (2014) 363 ITR 271 (Raj.), whereby it was held "9. It would be fruitful to quote Sec.80A(5) of the IT Act, which provides as under:- 80.A.(1)”””””””””(2)”””””’’’(3)””””””””(4)”””””””””(5) where the assessee fails to make a claim in his return of income for any deduction under section 10A or section 10AA or section 10B or section 10BA or under any provision of this…

Shri Dinesh Nagpal, Jaipur vs. Income Tax Officer (T& J), Jaipur

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

ITA 1017/JPR/2017[2013-14]Status: DisposedITAT Jaipur04 Apr 2018AY 2013-14

Bench: Him Even Though He Had All The Powers To Entertain Such Claim.

For Appellant: Shri Anil Goyal & Shri Anurag Goyal (CAs)For Respondent: Smt. Poonam Rai (DCIT)

Section 139(5)Section 54F

…ted the claim of the assessee instead of rejecting the same on the ground of non filing of return of income. In support of his contention, he has relied upon the decision of Hon’ble Jurisdictional High Court in the case of CIT vs. Rajasthan Fasteners P. Ltd. 363 ITR 271 (Raj.) and submitted that the Hon’ble High Court has held that there is no restriction or limitation on the powers of the appellate authority to entertain and consider a claim without filing the revised return of income when all the relevant facts were already available on the assessment record. The ld. A/R has also relied upon the CBDT Circular…