DCIT v. Amit Agarwal

88 Taxmann.com 288Reported decision2017#5566 most cited

What is DCIT v. Amit Agarwal authority for?

The levy of penalty under section 271AAB of the Income Tax Act is automatic in nature when the conditions prescribed therein are satisfied, and there is no requirement to consider the assessee's reasonable cause for immunity.

21

judgments rely on this decision, according to BharatTax’s citation analysis of 366,005 Indian tax judgments — from 2018 to 2023.

Also referred to as

DCIT v. Amit Agarwal · 88 taxmann.com 288 · section 271AAB · penalty on undisclosed income · automatic penalty · Kolkata Tribunal · undisclosed income · reasonable cause · immunity from penalty

Judgments citing DCIT v. Amit Agarwal

Hari Narain Parwal, Jaipur vs. Assistant Commissioner of Income Tax, Central Circle-3, Jaipur

In the result,the appeals of the assessee are dismissed

ITA 273/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 132Section 132(4)Section 139Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 272/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Shri Bitthal Das Parwal cuke Assistant Commissioner of Vs. Partanion Ka Mandir, Partanion Ka Income Tax, Rasta, Johari Bazar, Jaipur. Central Circle-3, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADYPP 7911 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 273…

Bitthal Das Parwal, Jaipur vs. Assistant Commissioner of Income Tax Central Circle-3, Jaipur

In the result,the appeals of the assessee are dismissed

ITA 272/JPR/2023[2016-17]Status: DisposedITAT Jaipur06 Nov 2023AY 2016-17

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri S.R. Sharma (C.A.)&For Respondent: Smt. Monisha Choudhary (Addl.CIT)
Section 132Section 132(4)Section 139Section 143(3)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Mk0 ,l- lhrky{eh]U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 272/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 Shri Bitthal Das Parwal cuke Assistant Commissioner of Vs. Partanion Ka Mandir, Partanion Ka Income Tax, Rasta, Johari Bazar, Jaipur. Central Circle-3, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ADYPP 7911 N vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 273…

Mangal & Mangal, Trichy vs. ACIT, Trichy

In the result, appeal filed by the assessee is allowed

ITA 2207/CHNY/2019[2013-14]Status: DisposedITAT Chennai22 Feb 2023AY 2013-14

Bench: Shri V. Durga Rao, Hon’Ble & Shri Manjunatha. G, Hon’Bleआयकर अपील सं./Ita No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14

For Appellant: Shri. S. Sridhar, Advocate &For Respondent: Shri. R Mohan Reddy, CIT
Section 271A

…आयकर अपीलीय अिधकरण, ‘ए’ "यायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘A’ BENCH, CHENNAI "ी वी दुगा" राव, "याियक सद"य एवं "ी मंजुनाथ. जी, लेखा सद"य के सम" BEFORE SHRI V. DURGA RAO, HON’BLE JUDICIAL MEMBER AND SHRI MANJUNATHA. G, HON’BLE ACCOUNTANT MEMBER आयकर अपील सं./ITA No.: 2207/Chny/2019 िनधा"रण वष" / Assessment Year: 2013-14 M/s. Mangal & Mangal, The Assistant Commissioner of 25, N.S.B. Road, Teppakulam, v. Income Tax, Trichy – 620 002. Central Circle -1, [PAN: AAIFM-3378-B] No. 44, Williams Road, Cantonment, Trichy – 620 001. (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant by :…

M/S. Pasupati Breeding Farm Pvt. Ltd., Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 313/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Pragati Milk Product Pvt. Ltd., Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 312/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Prakash Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 311/CTK/2018[2014-15]Status: DisposedITAT Cuttack29 Oct 2021AY 2014-15
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Prakash Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 310/CTK/2018[2013-14]Status: DisposedITAT Cuttack29 Oct 2021AY 2013-14
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

M/S. Pramod Kumar Rout, Cuttack vs. ACIT, Central Circle, Cuttack

In the result, all the appeals of the all the assessees are allowed

ITA 307/CTK/2018[2013-14]Status: DisposedITAT Cuttack29 Oct 2021AY 2013-14
For Appellant: Shri P.R.Mohanty, AdvocateFor Respondent: Shri M.K.Gautam, CITDR
Section 139(1)Section 271Section 271ASection 274

…आयकर अपीऱीय अधिकरण, कटक न्यायपीठ, कटक IN THE INCOME TAX APPELLATE TRIBUNAL CUTTACK BENCH, CUTTACK BEFORE SHRI C.M. GARG, JM & SHRI MANISH BORAD, AM आयकर अपीऱ सं./ITA No.307/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014) M/s Pramod Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AFWPR 7916 R AND आयकर अपीऱ सं./ITA No.310&311/CTK/2018 (नििाारण वषा / Assessment Year :2013-2014 & 2014-2015) M/s Prakash Kumar Rout, Vs ACIT, Central Circle, Cuttack Tangi, Kotsahi, Cuttack PAN No. : AAUPR 1206 M AND आयकर अपीऱ सं./ITA No.312/CTK/2018 (नििाारण वषा / Assessment Year :2014-2015) Vs ACIT…

Shri Om Prakash Modi, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, this appeal of the assessee is partly allowed

ITA 196/JPR/2018[2014-15]Status: DisposedITAT Jaipur18 Mar 2021AY 2014-15

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 196/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 Shri Om Prakash Modi, Cuke D.C.I.T., Vs. B-49, Keshav Path, Suraj Nagar Central Circle-2, (West), Civil Lines, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acfpm 8683 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 04/03/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 18/03/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-4, Jaipur Dated 01/01/2018 For The A.Y. 2014-15, Wherein The Assessee Has Raised Following Grounds Of Appeal: “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Penalty U/S 271Aab Imposed At Rs. 3,75,00,000/-, Arbitrarily, Thus The Order So Passed Deserves To Be Quashed. 2. On The Facts & In The Circumstances Of The Case The Ld. Cit(A)Has Erred In Ignoring The Fact That The Appellant Has Duly Disclosed In The Statements U/S 132(4) & The Mode & Manner Was Also Explained, Further Due Tax Was Also Paid, Therefore, The Penalty Of Rs. 3,75,00,000/- So Levied Deserves To Be Deleted. 2.1 That The Ld. Cit(A) Has Grossly Erred In Confirming The Penalty Imposed On Additional Income Of Rs. 12,50,00,000/- Duly Offered

For Appellant: Shri Manish Agarwal (CA)For Respondent: Shri Varinder Mehta (CIT-DR)
Section 132(4)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES “B”, JAIPUR Jh lanhi x®lkÃa] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE SHRI SANDEEP GOSAIN, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 196/JP/2018 fu/kZkj.k o"kZ@Assessment Year :2014-15 Shri Om Prakash Modi, cuke D.C.I.T., Vs. B-49, Keshav Path, Suraj Nagar Central Circle-2, (West), Civil Lines, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPM 8683 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by: Shri Manish Agarwal (CA) jktLo dh vksj ls@ Re…

Shri Shyam Sunder Khandelwal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 307/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)
Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 307/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Shri Shyam Sundar Khandelwal The Deputy Commissioner of Vs. 1839, Barah Gangore Ka Rasta, Income Tax, Johari Bazar, Central Circle-2, Chaura Rasta, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ADRPK 5862 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.…

Shri Gopal Das Sonkia, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 306/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)
Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 306/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Gopal Das Sonkia The Deputy Commissioner of Vs. 367, Sonkia Bhawan, Income Tax, SMS Highway Central Circle-2, Opp. Tarkeshwar Mandir Jaipur. Chaura Rasta, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. BJQPS 9676 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri…

Shri Ram Das Sonkia, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 295/JPR/2018[2015-16]Status: DisposedITAT Jaipur11 Apr 2019AY 2015-16
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Varinder Mehta (CIT)
Section 132(1)Section 132(4)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 295/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2015-16. cuke Shri Ram Das Sonkia, The Deputy Commissioner of Vs. Pitaliyon Ka Chowk Income Tax, Johari Bazar, Central Circle-2, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AJTPS 9679 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA) & Shri Rajnikant B…

Shri Padam Chand Pungliya, Jaipur vs. Assistant Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 112/JPR/2018[2014-15]Status: DisposedITAT Jaipur05 Apr 2019AY 2014-15
For Appellant: Shri S.R. Sharma (CA) &For Respondent: Shri Rajendra Jha (Addl. CIT)
Section 132(1)Section 139(1)Section 143(3)Section 153B(1)(b)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh jes'k lh- 'kekZ] ys[kk lnL; ,oa h Jh fot; iky jkWo] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C. SHARMA, AM & SHRI VIJAY PAL RAO, JM vk;dj vihy la-@ITA No. 112/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Padam Chand Pungliya, The Asstt. Commissioner of Vs. 2372, MSB Ka Rasta, Income Tax, Johari Bazar, Central Circle-1, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ABDPP 7196 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.R. Sharma (CA) & Shri Rajn…

Shri Krishna Yadav, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 987/JPR/2017[2014-15]Status: DisposedITAT Jaipur26 Mar 2019AY 2014-15

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Shi B.K. Gupta (CIT)
Section 143(3)Section 153ASection 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 987/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Krishna Yadav, The DCIT, Vs. 116-119, Anand Nagar, Central Circle-4, Sirsi Road, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AADPY 8394 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Advocate) jktLo dh vksj ls@ Revenue by : Shi B.K…

Shri Manoj Moondhra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 857/JPR/2017[2014-15]Status: DisposedITAT Jaipur22 Mar 2019AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Smt. Neena Jeph (JCIT)
Section 132(4)Section 143(3)Section 153(1)(b)Section 154Section 271Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 857/JP/2017& 225/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Manoj Moondhra The DCIT, Vs. G-5(B), Ganga Path, Durga Marg, Central Circle-2, Bani Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ADGPM 6126 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Advocate) jktLo dh vksj ls…

Shri Mukesh Moondhra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 226/JPR/2018[2014-15]Status: DisposedITAT Jaipur21 Mar 2019AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Smt. Neena Jeph (JCIT)
Section 154Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, “B”JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 226/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Mukesh Moondhra, The DCIT, Vs. G-5(B), Ganga Path, Durga Marg, Central Circle-2, Bani Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AFMPM 5124 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Advocate) jktLo dh vksj ls@ Revenue b…

Shri Manoj Moondhra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, both the appeals of the assessee are allowed

ITA 225/JPR/2018[2014-15]Status: DisposedITAT Jaipur21 Mar 2019AY 2014-15
For Appellant: Shri S.L. Poddar (Advocate)For Respondent: Smt. Neena Jeph (JCIT)
Section 132(4)Section 143(3)Section 153(1)(b)Section 154Section 271Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM AND SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 857/JP/2017& 225/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Manoj Moondhra The DCIT, Vs. G-5(B), Ganga Path, Durga Marg, Central Circle-2, Bani Park, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. ADGPM 6126 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Advocate) jktLo dh vksj ls…

Shri Ritesh Agarwal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 418/JPR/2018[2014-15]Status: DisposedITAT Jaipur09 Jul 2018AY 2014-15
For Appellant: Shri S.L. Poddar and Ms Isha Kanungo (Advocates)For Respondent: Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@
Section 132Section 132(4)Section 143(3)Section 153B(1)(b)Section 271A

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 418/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Ritesh Agarwal, The DCIT, Vs. 27, Agrasen Colony, Brahmpuri Central Circle-2, Ka Khurra, Gangori Bazar, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AGGPA 6277 K vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@ Revenue by : Shri Varinder Mehta (CIT) fu/kZkfjrh dh vksj ls@Assessee by : Shr…

Shri Suresh Chand Mittal, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 931/JPR/2017[2014-15]Status: DisposedITAT Jaipur02 Jul 2018AY 2014-15

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar and Ms Isha Kanungo (Advocates)For Respondent: Smt. Seema Meena (JCIT)
Section 132(4)Section 143(3)Section 153ASection 271(1)(c)Section 271ASection 274Section 80C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 931/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2014-15. cuke Shri Suresh Chand Mittal, The DCIT, Vs. 287, Himmat Nagar, Central Circle-2, Gopalpura Chauraha, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN No. AARPM 0480 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar and Ms Isha Kanungo (Advocates) jktLo dh vksj ls@ Revenue b…

Anuj Mathur, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

ITA 971/JPR/2017[2015-16]Status: DisposedITAT Jaipur13 Jun 2018AY 2015-16

Bench: Or At The Time Of Hearing.”

For Appellant: Shri S.L. Poddar and Ms. Isha Kanungo (Advocates)For Respondent: Smt. Seema Meena (JCIT)
Section 132Section 143(3)Section 153B(1)Section 271ASection 274

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jkWo] U;kf;d lnL; ,oa Jh HkkxpUn] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 971/JP/2017 fu/kZkj.k o"kZ@Assessment Years : 2015-16. cuke Shri Anuj Mathur, The Dy. Commissioner of Vs. A-8, Shyam Nagar, Income-tax, Ajmer Road, Central Circle-4, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AEZPM 2576 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar and Ms. Isha Kanungo (Advocates) jktLo dh vks…