ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JITENDRA KUMAR AGARWAL, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

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

13. Considering the facts and circumstances of the case and also considering the decisions relied upon bylearned senior advocate for the appellant, we are of the considered opinion that the view taken by the Tribunalis erroneous. The CIT (A) rightly held that it is not relevant whether any return of income was filed by theassessee prior to the date

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

13,17,575/- added or disallowed by the AO which has reached\nfinality in computing the total income of the assessee shall, for the purpose of\nclause (c) of this subsection (1) of section 271, be deemed to represent the income\nin respect of which particulars have been concealed. Thus, I confirm the penalty\nlevied by the AO of Rs.72

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

13,17,575/- added or disallowed by the AO which has reached finality in computing the total income of the assessee shall, for the purpose of clause (c) of this subsection (1) of section 271, be deemed to represent the income in respect of which particulars have been concealed. Thus, I confirm the penalty levied

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 271(1)(c), holding that assessee did\nnot voluntarily file his return disclosing income from various sources and had\ndeliberately concealed particulars of income - Commissioner (Appeals) upheld\npenalty imposed on assessee - Assessee contended that matter of filing returns\ndid not come to his mind, as for last 20 years as a Judge, his returns used to be\ntaken care

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 271(1)(c), holding that assessee did\nnot voluntarily file his return disclosing income from various sources and had\ndeliberately concealed particulars of income - Commissioner (Appeals) upheld\npenalty imposed on assessee - Assessee contended that matter of filing returns\ndid not come to his mind, as for last 20 years as a Judge, his returns used to be\ntaken care

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 271(1)(c), holding that assessee did\nnot voluntarily file his return disclosing income from various sources and had\ndeliberately concealed particulars of income - Commissioner (Appeals) upheld\npenalty imposed on assessee - Assessee contended that matter of filing returns\ndid not come to his mind, as for last 20 years as a Judge, his returns used to be\ntaken care

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 271(1)(c), holding that assessee did\nnot voluntarily file his return disclosing income from various sources and had\ndeliberately concealed particulars of income - Commissioner (Appeals) upheld\npenalty imposed on assessee - Assessee contended that matter of filing returns\ndid not come to his mind, as for last 20 years as a Judge, his returns used to be\ntaken care

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

section 271(1)(c), holding that assessee did\nnot voluntarily file his return disclosing income from various sources and had\ndeliberately concealed particulars of income - Commissioner (Appeals) upheld\npenalty imposed on assessee - Assessee contended that matter of filing returns\ndid not come to his mind, as for last 20 years as a Judge, his returns used to be\ntaken care

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

c) as well as 13(1)(d) of the Act and held that the assessee is eligible for exemption under section 11 of the Act. In the appeal filed by the Revenue before the Tribunal, the Hon’ble tribunal held that the AO denied the exemption u/s 11 by following the decision of the jurisdictional High 23 ACIT (EXEMPTIONS), CIRCLE

BAREFOOT COLLEGE INTERNATIONAL,KISHANGARH vs. CIT EXEMPTION, JAIPUR

In the result, the appeal filed by the assessee is allowed\nOrder pronounced in the open court on\n20/02/2024

13, in the present case, Place of Supply will be the\nLocation of Service Recipient. As per Section 2(93) of the CGST Act, 2017, ‘Recipient'\nIS defined as the Person who is liable to pay consideration. Hence, in our case, Service\nRecipient are those entities who have remitted amount to Barefoot College International.\nTherefore, Place of Supply will

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

TDS on the payments. Despite that he took a chance because had the case not selected for scrutiny, he would have reduced tax liability. It cannot be the case of the assessee that there was any doubt about the inadmissibility of the claim. In view of the facts that out rightly inadmissible claims were made by the appellant

SAKET AGARWAL,JAIPUR vs. INCOME TAX OFFICER WARD 1(3) JAIPUR, JAIPUR

13-Oct-2019\nSubmit Response\nNotice/Letter Pdf\nThat the Hon'ble HIGH COURT RAJASTHAN incase of Bijendra Singh v. Principal\nChief Commissioner of Income-tax* [2024] 162 taxmann.com 66 (Rajasthan) held\nthat \"Where Assessing Officer issued on assessee a notice under section 148A(b)\n15\nITA No. 1112/JP/2024\nSaket Agarwal vs. ITO\ndated 16-3-2022 calling upon

POOJA UPADHYAY,JAIPUR vs. ITO WARD 5(1), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

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

section 271(1)(c) in respect of aforesaid two issues - As regards amount received by assessee as advance, Tribunal found that since said amount had been shown in balance sheet annexed to original return, there was no intention on part of assessee to conceal - With regard to disallowance qua TDS on account of non-deposit of same with Government, Tribunal

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

TDS u/s. 194C of the act\nwerereceived as contract receipts for removal of solid waste and the same was\nconsidered as violative of provision of section 2(15) of the Act. The second part of\nthe notice was that the assessee has advanced a sum of Rs. 2,25,68,932/- to the\nperson covered u/s. 13

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

13-2-1990 [(1990) 82 CTR (St.) 280] were issued by the CBDT. 17 Ajay Bakliwal vs. ACIT 23. A close scrutiny of section 275 which is reproduced hereinabove shows that clause (1)(a) covers those cases where the penalty proceedings are in respect of a default related to principal assessment for a particular assessment year and the penalty proceedings

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

In the result, the appeals of the assessee in ITA no

13(1)(c) of the Income Tax Act. The benefit of section 11 is\nalready found to be not available to the assessee. The activity of construction\nof houses for its members by the association is considered as business activity.\nThe assessee association has admitted in its reply that during the year\nconstruction was done wherein non availability of supporting

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

13(1)(c) of the Income Tax Act. The benefit of section 11 is\nalready found to be not available to the assessee. The activity of construction\nof houses for its members by the association is considered as business activity.\nThe assessee association has admitted in its reply that during the year\nconstruction was done wherein non availability of supporting

SHRI KRISHNARAJ BUILDHOME PVT LTD,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

TDS vide challanNo.48378 dated 20/03/2014 HDFC Bank\nThus, the peculiar feature of the case is that 90% of the sale consideration\nwas received within just five days of the agreement executed on 10/09/2008.\nThus, it is clear that the agreement to sell was executed on 10/09/2008\nwhereas the provisions of Section 43CA have become effective from\n01/04/2014, i.e. from assessment