SIYARAM EXPORTS INDIA PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

natural justice.\n\n2. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming\nthe action of the ld. AO in adding a sum of Rs. 96,25,200 as unexplained income on the\nalleged ground that the assessee company has suppressed the sale consideration

AMAN EXPORTS INTERNATIONAL,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

justice and renders the reopening void. Evidences Provided by the assessee totally ignored That during the re-assessment proceedings to prove the genuineness of the loans taken the following documents were submitted. 1. Confirmation of Account for Ay 2012-13 & 2015-16, the Ay 2012-13 being the year in which amount was received any Ay 2015-16 being

UTKARASH SANASTHA,JAIPUR vs. THE CIT, EXEMPTION, JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

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

TDS, on March 28, 2024, through the e-filing portal of Income Tax with Acknowledgement Number: 158024491280324. The allocation of funds from corporate social responsibility (CSR) initiatives to support charitable nature. However, the Learned Commissioner of Income Tax (CIT), Exemptions, Jaipur, was ignore the reply and without considering the submission and against the principle of natural justice

M/S RAJ AUTO WHEELS P LTD.,AJMER vs. ACIT, CIRCLE-1, AJMER

In the result, the appeal of the assessee is party allowed

TDS has also been deducted under the PAN AOCPD0688R of Smt. Kamlesh Devi; copy of sworn affidavit of Smt. Kamlesh Devi & details of vehicles sold under her agency & total commission chart are as enclosed. (Page 79 to 82) Thus without making any cross – verification of facts or granting opportunity of justification (for shake of natural justice

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

natural justice. It is relevant to note that the bank\nhas not deducted any TDS due to bonafide belief and various

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

natural justice.\n2. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming\nthe action of the ld. AO in adding a sum of Rs. 96,25,200 as unexplained income on the\nalleged ground that the assessee company has suppressed the sale consideration by Rs.\n96,25,200. The action

M/S STANFORD DEVELOPERS,NEEMRANA ALWAR vs. INCOME TAX OFFICER , BEHROR

In the result, the appeal filed by the assessee is partly allowed

Bench: Him.

natural justice. Even the matter carried before the ld. 35 M/s Stanford Developers, Alwar. CIT(A) wherein with a view to resolve the issue the assessee submitted all those documents as additional evidence under rule 46A. While adjudicating the matter the ld. CIT(A) has not appreciated the fact that though the assessee has submitted all the documents in connection

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

justice, we set aside this issue to\nthe file of the AO for de novo assessment. The assessee is directed to submit all\nrelevant evidence, if any, to substantiate the claims. If the assessee fails to submit\nthe required evidence, the AO shall proceed to make additions, as deemed fit, in\naccordance with the law. The AO is further directed

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

TDS was not deducted, of show cause dated\n15.02.2023 the assessee has claimed that it relates to travel\nexpenses of staff and furnished the relevant details and the same\nhas been duly examined. Hence, no adverse inference is\nrequired to be drawn\n9. In regard to para no 3.5 of show cause dated 15.02.2023 the\nassessee has furnished the relevant

M/S RAJ AUTO WHEELS P .LTD.,AJMER vs. JCIT, RANGE-1, AJMER

In the result, the appeal of the assessee is party allowed

TDS u/s 194A; specifically when book results estimated; no further disallowances can be made.’’ 2.1 In Ground of Appeal No.1 of the assessee, the addition of Rs.2,26,41,521/- is under challenge. 2.2 Brief facts of the case are that during the assessment proceedings, the AO alleged that the assessee is engaged in the practice of delayed invoicing

ADITYA SAINI,JAIPUR vs. ITO WD 6(2), JPR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 1571/JP/2024 निर्धारण वर्ष / Assessment Year : 2020-21 Aditya Saini बनाम Income Tax Officer, 1211 B3 Barkat Nagar, Gandhi Vs. Ward 6(2), Jaipur Nagar, Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: IFVPS8965E निर्धारिती की ओर से / Assessee by: Sh. Sunil Morani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, Addl. CIT सुनवाई की तारीख /

natural justice renders the ex-parte assessment liable to be quashed. IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCHES, "SMC" JAIPUR IN ITA NO. 5/JP/2024 ASHISH JAIN VS ITO, WARD 1(3), JAIPUR in which Hon'ble Bench restore the matter back to the file of the Id. CIT(A) 7 Aditya Saini vs. ITO IN THE INCOME TAX APPELLATE

BRIJ BIHARI AGRAWAL,JAIPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 , JAIPUR

natural justice embedded in an authority of quasi-judicial\nnature is prima facie bad in law and deserve to be quashed.\nLd. CIT(A) dismissed the contention of assesse that Id. AO passed the\norder without disposing the objections raised by assessee for\nreopening the assessment vide letter dated 28.11.2018 by simply\nstating that proceedings were getting time barred concluded

GOBIND CHHANGOMAL SAJNANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

natural justice, the matter is examined on merits as well.\n6.\nThe written submission of the appellant filed electronically on e-filing portal is\nre- produced below:\n\"Mr. Gobind C Sajnanı is a NRI since last 40 years, he did not know the\nprocess of filing the ITR, hence he did not filed his ITR. The total\ninvestments

INCOME TAX OFFICER, JAIPUR vs. POOJA KEDIA, JAIPUIR

In the result, the appeal of the revenue is dismissed

natural justice because of which the\nassessee was adversely affected." From the above judgment it flows that the\nwhen statement of witnesses are made the basis made the basis for the addition\nbut without allowing assessee to cross-examine such witnesses, then the illegality\ncreeps in which makes the order nullity, as it amounts to violation of principles of\nnatural

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHREE BHAGWATI MACHINE PVT. LTD., AJMER

In the results appeal of the revenue in ITA no

TDS u/s 1941 of the Act, would be required to be made on the amount of Rent paid/payable without including the Service Tax. in view of aforesaid Circular, the ld. CIT (A)-2, Udaipur has opined that, the Service Tax paid by the Tenant does not partake the nature of "Income of the Landlord, who acts as a Collecting Agency

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHREE BHAGWATI MACHINE PVT. LTD., AJMER

In the results appeal of the revenue in ITA no

TDS u/s 1941 of the Act, would be required to be made on the amount of Rent paid/payable without including the Service Tax. in view of aforesaid Circular, the ld. CIT (A)-2, Udaipur has opined that, the Service Tax paid by the Tenant does not partake the nature of "Income of the Landlord, who acts as a Collecting Agency

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHREE BHAGWATI MACHINE PVT. LTD., AJMER

In the results appeal of the revenue in ITA no

TDS u/s 1941 of the Act, would be required to be made on the amount of Rent paid/payable without including the Service Tax. in view of aforesaid Circular, the ld. CIT (A)-2, Udaipur has opined that, the Service Tax paid by the Tenant does not partake the nature of "Income of the Landlord, who acts as a Collecting Agency

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, AJMER vs. M/S SHREE BHAGWATI MACHINE PVT. LTD., AJMER

In the results appeal of the revenue in ITA no

TDS u/s 1941 of the Act, would be required to be made on the amount of Rent paid/payable without including the Service Tax. in view of aforesaid Circular, the ld. CIT (A)-2, Udaipur has opined that, the Service Tax paid by the Tenant does not partake the nature of "Income of the Landlord, who acts as a Collecting Agency