Trib) (v) Pramod Singla v. ACIT

PRANATI BUILDCON, KOTA,KOTA vs. ACIT/DCIT CEN CIR ,KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. 95/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Pranati Buildcon cuke The ACIT/DCIT, Vs. Parshavnath Complex, Parshvnath Central Circle, Enclave Extn. Kunhadi, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALFP0844Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Hanedra Gargieya, Adv.…

MUKESH KUMAR AHUJA,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA

In the result, this appeal of the assessee is allowed

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

…आयकरअपीलीय अधिकरण] जयपुरन्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 109/JPR/2025 fu/kZkj.k o"kZ@Assessment Year : 2019-20 Mukesh Kumar Ahuja cuke The ACIT, Vs. 1-SA-3, Vigyan Nagar, Central Circle, Kota. Kota. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABKPA3722C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajendra Sisodia, C.A. jktLo dh vksj ls@Revenue by : Mrs. Swapn…

PARSHAVNATH ASSOCIATES, KOTA,KOTA vs. ACIT/DCIT,CENTRAL CIRCLE, KOTA, KOTA

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 1357 /JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Parshavnath Buildestate Private cuke The ACIT/DCIT, Limited, Vs. Central Circle, Kota. 1, Ballabh Bari Shopping Complex, Ballabh Bari, Kota-324007. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCP 8699C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1358 /JPR/2…

PARSHWANATH BUILDESTATE PRIVATE LIMITED, KOTA,KOTA vs. ACIT/DCIT,CENTRAL CIRCLE, KOTA, KOTA

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” 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. 1357 /JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Parshavnath Buildestate Private cuke The ACIT/DCIT, Limited, Vs. Central Circle, Kota. 1, Ballabh Bari Shopping Complex, Ballabh Bari, Kota-324007. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCP 8699C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 1358 /JPR/2…

MUJMMEEL ,KOTA vs. ACIT-CENTRAL CIRCLE , KOTA

In the result, appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA. No. 620/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2020-21 cuke Mujmmeel ACIT, Vs. 7-B Friends Colony, Gramin Central Circle, Police Road Borkheda, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AVDPM 7832 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Miss. Swatika Jha, Adv. jktLo dh vksj ls@ Revenue by…

MAHESH KUMAR ,RAJGARH ALWAR vs. PR. CIT CENTRAL JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalmahesh Kumar, Prop. M/S. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. Pan No.: Adrpk 4704 K ..... Appellant Vs. Pr. Cit, (Central) Jaipur, Jaipur – 302 005 ..... Respondent

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Mahesh Kumar, Prop. M/s. Bhagwan Sahai & Sons, Station Road, Rajgarh, Alwar – 301 408. PAN No.: ADRPK 4704 K ..... Appellant Vs. Pr. CIT, (Central) Jaipur, Jaipur – 302 005 ..... Respondent Appellant by : Mr. S. B. Natani, CA, Ld. AR Respondent by : Mr. Arvind Kumar, Ld. CIT-DR Date of hearing : 27/11/2024 Date of pronouncement : 27/11/2024 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of Ld. PCIT (Central), Jaipur dated 19.…

SH. SURENDRA KUMAR PATNI,JAIPUR vs. ACIT, CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshri Surendra Kumar Patni, C/O. M/S. Kalani & Co., 5Th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. Pan No.: Adupp9249 D ..... Appellant Vs. Acit, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant By : Mr. P.C. Parwal, Ca, Ld. Ar Respondent By : Mrs. Anita Rinesh, Ld. Sr. Dr Date Of Hearing : 19/11/2024 Date Of Pronouncement : 21/11/2024 O R D E R Per Gagan Goyal, A.M: This Appeal By Assessee Is Directed Against The Order Of Ld. Cit (A), Jaipur Dated 25.06.2024 Passed U/S. 250 Of The Income Tax Act, 1961 (In Short ‘The Act’) For A.Y. 2017-18. The Assessee Has Raised The Following Grounds Of Appeal:-

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER AND SHRI GAGAN GOYAL, ACCOUNTANT MEMBER Shri Surendra Kumar Patni, C/o. M/s. Kalani & Co., 5th Floor, Milestone Building, Gandhi Nagar Turn, Tonk Road, Jaipur, Rajasthan – 302 015. PAN No.: ADUPP9249 D ..... Appellant Vs. ACIT, Circle-2, New Central Revenue Building, Bhagwan Dass Road, Jaipur, Rajasthan – 302 005. ..... Respondent Appellant by : Mr. P.C. Parwal, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, Ld. Sr. DR Date of hearing : 19/11/2024 Date of pronouncement : 21/11/2024 O R D E R PER GAGAN GOYAL,…

SWAROOP NARAIN SHIV NARAIN,JAIPUR, RAJASTHAN vs. ACIT, CENTRAL CIRCLE - 3, JAIPUR, JAIPUR, RAJASTHAN

…T which have\naccepted the above legal proposition and consequently non-applicability of the\nprovisions of section 115BBE:\n• Govind Gidomal Lulla v. CIT ITA No. 2285/Mum/2022\n• Deepak Setia v. DCIT 106 ITR (T) 125 (Amritsar- Trib.)\n• Pramod Singla v. ACIT 154 Taxmann.com 347 (Chandigarh)\n• ITO v. Riddhi Siddhi Jewellers 107 ITR (Trib) 662 (Rajkot)\n• Overseas Leather v. DCIT 107 ITR (Trib) 688 (Chennai)\n4. Further reliance is placed on a recent decision of Hon'ble ITAT,\nAmritsar Bench in the case of Milki Mal Des Raj Jain v. ACIT, (2024) 114 ITR\n(Trib.) 17 (Amritsar), which has followed the Rajasthan High…

PRAKASH CHAND SAINI,SIKANDRA vs. PCIT(CENTRAL)JAIPUR, JAIPUR

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 477/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Mukesh Kumar Saini Prop. Nirankar Motors Agra Road, Tehsil- Sikrai Sikandara, Dausa बनाम Vs. स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BUAPS 7842 H अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 478/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Laxmi Nar…

LAXMI NARAYAN SAINI,SIKANDRA vs. PCIT(CENTRAL), JAIPUR

…आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य एव श्री नरेन्द्र कुमार, न्यायिक सदस्य के समक्ष BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM आयकर अपील सं./ITA No. 477/JP/2024 निर्धारण वर्ष / Assessment Years : 2019-20 Mukesh Kumar Saini Prop. Nirankar Motors Agra Vs. Road, Tehsil- Sikrai Sikandara, Dausa बनाम The Pr. Commissioner of Income Tax- (Central), Jaipur-05 स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BUAPS 7842 Η अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं. / ITA No. 478/JP/…

MUKESH KUMAR SAINI,SIKANDARA vs. PCIT(CENTRAL), JAIPUR

In the result, the appeal of the assessee is in ITA no

Bench: or at the time of hearing.” 5. It is seen that the only grievance raised by the assessee is that PCIT erred in holding the order of the assessment as erroneous in so far as prejudicial to the interest of the revenue. Brief facts related to the issue are culled out are that in this case a Survey action u/s 133A of the Act was carried out on 26.02.2019 at the business premises of the assessee firm M/s Nirankar Tiles and Sanitory 4

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No. 477/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2019-20 cuke Mukesh Kumar Saini The Pr. Commissioner of Vs. Prop. Nirankar Motors Agra Income Tax- (Central), Road, Tehsil- Sikrai Sikandara, Jaipur-05 Dausa LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BUAPS 7842 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 478/JP/2024 fu/k…