CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

TDS u/s 194C was deducted towards rendering, managing and 36 Career Point Limited, Kota. maintaining services by the assessee firm. Consequently, the AO accepted the explanation of the assessee firm and assessed the income under the head ‘’Income from Business and Profession’’. However, ld. PCIT while invoking the provisions of Section 263 of the Act erred in placing a restrictive

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

section 143(3) dated 17.03.2021 is held to be\nerroneous and prejudicial to the interest of the revenue.\n8 In regard to para no 3.4 relating to foreign travel expenditure\non which TDS

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

143(3) r.w.s. 144C (13) r.w.s. 144B of the Income Tax Act, 1961 [ for short Act ] for the assessment year 2021-22. That order of assessment was passed after 2 Infoobjects Software India Pvt. Ltd. vs. DCIT considering the direction of Dispute Resolution Panel [ in short “DRP’] passed under Section 144C(5) of the Act dated 27.09.2024. 2. In this

M/S. SILVEX & COMPANY INDIA LTD.,JAIPUR vs. ITO WARD-7(4), JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

TDS is not warranted – That apart, if the assessee has paid the impugned amount and the amount is not payable at the end of the year on the date of balance sheet, then the provisions of section 40(a)(ia) are not applicable. M/s Silvex & Co. (India) Ltd. It is pertinent to note here that the Hon,ble ITAT, Jaipur

ITO WARD-7(2), JAIPUR, WARD-7(2), JAIPUR vs. M/S. SILVEX & COMPANY G-1/35 TO 37, 47, 48 EPIP, JEWELLERY ZONE, SITAPURA INDUSTRIAL AREA, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed and cross appeal of the Revenue is dismissed

TDS is not warranted – That apart, if the assessee has paid the impugned amount and the amount is not payable at the end of the year on the date of balance sheet, then the provisions of section 40(a)(ia) are not applicable. M/s Silvex & Co. (India) Ltd. It is pertinent to note here that the Hon,ble ITAT, Jaipur

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

TDS of Rs.21,732/-. The impugned order thus, to this\nextent in nullity being without jurisdiction and therefore deserves to be\nquashed.\n6. Rs.6,35,00,000/-: The Id. PCIT, Udaipur in the impugned order\npassed u/s 263, raised an issue for obtaining new loans during the\nimpugned previous year of Rs.6,35,00,000/-. The impugned order thus

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

TDS Rs.\n22,23,578/-, TCS Rs.1,10,872/- and self assessment tax deposited on\n31.03.2018 at Rs.16,60,000/-. The assessment u/s.147 r.w.s.144 r.w.s.\n144B of the Act was completed by NFAC on 28.03.2022 wherein the\nincome was considered at Rs.1,10,04,980/- was assessed and thereby the\ninterest was not correctly calculated. The Id. AO rectified

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

TDS Rs.\n22,23,578/-, TCS Rs.1,10,872/- and self assessment tax deposited on\n31.03.2018 at Rs.16,60,000/-. The assessment u/s.147 r.w.s.144 r.w.s.\n144B of the Act was completed by NFAC on 28.03.2022 wherein the\nincome was considered at Rs.1,10,04,980/- was assessed and thereby the\ninterest was not correctly calculated. The Id. AO rectified

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

143(2) of the Income Tax Act, 1961 (in short, the Act) was issued on 25/08/2016. The A.O. after making enquiry and considering the details available with him assessed total income of assessee at Rs. 2,63,59,658/- by making various additions. 4. Aggrieved by the order of the A.O., the assessee carried the matter before

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2 NEAR MODEL TOWN, MALVIYA NAGAR JAIPUR vs. ACIT, CIRCLE 4, JAIPUR

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

143 or section 144 or section 147 or section 154 or section 155 or section 250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub- section (1) has been increased

DULHE RAM MEENA, JAIPUR,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

Appeal is allowed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS credit only to the tune of Rs.5,90,223/-, and accordingly, having regard to the fact that salary income was declared by the appellant, and in view of the provisions of section 199 read with section 37BA of the Act, directed the Assessing Officer to allow credit of Rs. 2,17,777/-. So far as receipt of rent

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

143 provide that no\norder under this sub-section shall be made, denying the\nbenefits of clause (23C) of section 10, unless the Assessing\n186-196\nOfficer has intimated the Central Government or\nprescribed authority the contravention of the provisions of\nsub-clause (iv) or sub-clause (v) or sub-clause (vi) or sub-\nclause (via) of clause

SAURYA URJA COMPANY OF RAJASTHAN LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

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

section\n143(1)(a)-\nThe appeal is filed against the order u/s 143(1) wherein the TDS credit to the\nextent

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

143(3)", "Section 144B", "Section 263", "Section 194A", "Section 195", "Section 115BBD", "Section 90(2)"], "issues": "1. Whether the PCIT correctly invoked powers under Section 263 of the Income Tax Act. 2. Whether TDS

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

section 143(3) passed by ITO, Ward-5 without issuing notice under\nsection 143(2) and only in pursuance with notice issued by ITO, Ward- 4,\nwho did not enjoy jurisdiction over assessee, was null and void.\nThe Hon'ble ITAT, Kolkata the case of Jigna Chetan Mehta v. Assistant\nCommissioner of Income Tax, Circle-33, Kolkata decided

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

143(3)\nDate of Hearing\nORDER PASSED ON Dt 23-\n04-2021\n[DIN-ITBA/AST/S/143(3)/2021-\n22/1032653454(1)]\nTime Allowed\nNA\n19-04-2021\n22-04-2021\n2 days time to file the reply (19\n& 22 has to be excluded as\nper the Judgement)\n19-03-2021\n21-03-2021\n1 days time to file the reply

CURRENT INFRAPROJECTS PRIVATE LIMITED,BASANT VIHAR vs. ACIT, DCIT, CIRCLE-7, JAIPUR , BABA SIDHNATH BAHWAN

Section 143(1) of the Income Tax Act, had restricted TDS credit based on Rule 37BA. The assessee had filed

APM INDUSTRIES LTD,BHIWADI, ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, ALWAR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 203/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 APM Industries Ltd. SP-147, Industrial Area Bhiwadi, Alwar cuke Vs. Deputy Commissioner of Income Tax Central Circle-01, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA 5114 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a l

143(3) was passed with due application of mind. Grounds No.1, 2, & 3 are taken together and discussed hereunder :- In this case, the Learned PCIT has passed order under section 263 on 21/03/2023 setting aside the order of the learned Assessing Officer passed on 24/3/2021. While passing the order u/s 263, the Learned PCIT has specified the following items