Escorts Heart Institute\nand Research Centre Limited v. DCIT (TDS) JP

SURYA SINGHAL,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री गगन गोयल, लेखा सदस्य, के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No. 928/JPR/2025\nनिर्धारण वर्ष / Assessment Year : 2019-20\nSurya Singhal\n278, Dadabari Extension,\nKota.\nबनाम | The ACIT,\nVs.\nCentral Circle-2,\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AEJPS9077G\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Vijay Goyal, C.A.\nराजस्व की ओरसे / Revenu…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

…ubsequently retracted even belatedly as held by Delhi High Court in CIT Vs. Sunil Aggarwal, (2015) 64 Taxmann.com 107 (Delhi). Learned counsel relied on the judgment of this Court in Escorts Heart Institute and ResearchCentre Limited Vs. DCIT (TDS) JP, (2017) 87 Taxmann.com 184 Rajasthan; Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) and argued that if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy Commissioner of Income Tax…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

…quently retracted even belatedly as held by Delhi\nHigh Court in CIT Vs. Sunil Aggarwal, (2015) 64 Taxmann.com 107 (Delhi).\nLearned counsel relied on the judgment of this Court in Escorts Heart Institute\nand Research Centre Limited Vs. DCIT (TDS) JP, (2017) 87 Taxmann.com 184\nRajasthan, Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88\nITR 192 (SC) and argued that if two views are possible, the view in favour of the\nassessee should be preferred. Reliance is also placed on the judgments in\nCommissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC),\nDeputy Commissioner of Income…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

…quently retracted even belatedly as held by Delhi\nHigh Court in CIT Vs. Sunil Aggarwal, (2015) 64 Taxmann.com 107 (Delhi).\nLearned counsel relied on the judgment of this Court in Escorts Heart Institute\nand Research Centre Limited Vs. DCIT (TDS) JP, (2017) 87 Taxmann.com 184\nRajasthan, Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88\nITR 192 (SC) and argued that if two views are possible, the view in favour of the\nassessee should be preferred. Reliance is also placed on the judgments in\nCommissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC),\nDeputy Commissioner of Income…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

…y retracted even belatedly as held by\nDelhi High Court in CIT V. Sunil Aggarwal, (2015) 64 Taxmann.com 107 (Delhi).\nLearned counsel relied on the judgment of this Court in Escorts Heart Iristitute and\n\n64\nResearch Centre Limited Vs. DCIT (TDS) JP, (2017) 87 Taxmann.com 184\nRajasthan, Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88\nITR 192 (SC) and argued that if two views are possible, the view in favour of the\nassessee should be preferred. Reliance is also placed on the judgments in\nCommissioner of Income Tax Vs. K.Y. Pilliah & Sons, (1967) 63 ITR 411 (SC);\nDeputy Commissioner of Incom…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

…ourt in CIT V. Sunil Aggarwal, (2015) 64 Taxmann.com 107 (Delhi).\nLearned counsel relied on the judgment of this Court in Escorts Heart Iristitute and\n\n65\nITA Nos.115 to 120/JP/2024\nJaipal Singh vs. DCIT\nResearch Centre Limited Vs. DCIT (TDS) JP, (2017) 87 Taxmann.com 184\nRajasthan, Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88\nITR 192 (SC) and argued that if two views are possible, the view in favour of the\nassessee should be preferred. Reliance is also placed on the judgments in\nCommissioner of Income Tax Vs. K.Y. Pilliah & Sons, (1967) 63 ITR 411 (SC);\nDeputy Commissioner of Incom…

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

…quently retracted even belatedly as held by\nDelhi High Court in CIT V. Sunil Aggarwal, (2015) 64 Taxmann.com 107 (Delhi).\nLearned counsel relied on the judgment of this Court in Escorts Heart Iristitute and\nResearch Centre Limited Vs. DCIT (TDS) JP, (2017) 87 Taxmann.com 184\nRajasthan, Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88\nITR 192 (SC) and argued that if two views are possible, the view in favour of the\nassessee should be preferred. Reliance is also placed on the judgments in\nCommissioner of Income Tax Vs. K.Y. Pilliah & Sons, (1967) 63 ITR 411 (SC);\nDeputy Commissioner of Incom…

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result, the appeal of the assessee is allowed

…bsequently retracted even belatedly as held by Delhi High Court in CIT Vs. Sunil Aggarwal, (2015) 64 Taxmann.com 107 (Delhi). Learned counsel relied on the judgment of this Court in Escorts Heart Institute and Research Centre Limited Vs. DCIT (TDS) JP. (2017) 87 Taxmann.com 184 Rajasthan, Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) and argued that if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah & Sons, (1967) 63 ITR 411 (SC); Deputy Commissioner of Income Tax…

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

…ubsequently retracted even belatedly as held by Delhi High Court in CIT Vs. Sunil Aggarwal, (2015) 84 Taxmann.com 107 (Delhi). Leamed counsel relled on the judgment of this Court in Escorts Heart Institute and Research Centre Limited Vs. DCIT (TDS) JP. (2017) 87 Taxmann.com 184 Rajasthan, Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) and argued that if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax VI KY Pillah & Sons, (1967) 63 ITR 411 (SC), Deputy Commissioner of income Tax Rat…