ASSISTANT COMMISSIONER OF INCOME TA , JAIPUR vs. SHRI NATH CORPORATION, JAIPUR

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

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

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

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

section\n271(1)(c) in respect of aforesaid two issues - As regards amount received by\nassessee as advance, Tribunal found that since said amount had been shown in\nbalance sheet annexed to original return, there was no intention on part of\nassessee to conceal - With regard to disallowance qua TDS on account of non-\ndeposit of same with Government, Tribunal

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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

TDS and the interest expenditure was accepted by the AO as a genuine claim in the assessment framed under section 143(3) as well as in the assessment framed under section 153A of the IT Act. Once the interest payment is accepted, then the loan amount cannot be treated as bogus and unexplained credit. The ld. A/R has pointed

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

TDS and the interest expenditure was accepted by the AO as a genuine claim in the assessment framed under section 143(3) as well as in the assessment framed under section 153A of the IT Act. Once the interest payment is accepted, then the loan amount cannot be treated as bogus and unexplained credit. The ld. A/R has pointed

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

TDS and the interest expenditure was accepted by the AO as a genuine claim in the assessment framed under section 143(3) as well as in the assessment framed under section 153A of the IT Act. Once the interest payment is accepted, then the loan amount cannot be treated as bogus and unexplained credit. The ld. A/R has pointed

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

TDS and the interest expenditure was accepted by the AO as a genuine claim in the assessment framed under section 143(3) as well as in the assessment framed under section 153A of the IT Act. Once the interest payment is accepted, then the loan amount cannot be treated as bogus and unexplained credit. The ld. A/R has pointed

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

Appeal is allowed

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

Section 143(1) of the Income Tax Act, 1961. The action of the Id. ADDL/JCIT (A) is illegal, arbitrary, and against the facts of the case. Relief may please be granted by quashing the entire order passed by the Id. AO (CPC). 2. In the facts and circumstances of the case and in law, the Id. ADDL/JCIT (A) has erred

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)

TDS 1,44,565 Nil Nil Thus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance made by the AO stood confirmed:- RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR Disallowance of CSR Expenses Rs.1,41,42,000/- Disallowance u/s 14A Rs. 71,75,575/- After the order of Hon’ble ITAT, AO again

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

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

TDS on interest paid u/s 40(a)(ia) of the I.T. Act, 1961. Even otherwise, the claim of the assessee is allowable u/s 37(1) read with section second proviso to Section 40(a)(ia) further read with first proviso to section 201(1) of I.T. Act, 1961 inserted by Finance Act, 2012 w.e.f. 01-04-2013 in view

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

In the result the appeal no

143 or 144 as the case may be\nEssentially the proceeding u/s.147 with regard to the escaped income\nrelate to the same proceeding which is commenced with the filling of the\nreturn u/s.139 or service of the notice u/s.142(1). Such proceedings are\nnot sperate or distinct from the original assessment proceeding. Thus,\nconsidering the above stated facts and circumstances

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

In the result the appeal no

143 or 144 as the case may be\nEssentially the proceeding u/s.147 with regard to the escaped income\nrelate to the same proceeding which is commenced with the filling of the\nreturn u/s.139 or service of the notice u/s.142(1). Such proceedings are\nnot sperate or distinct from the original assessment proceeding. Thus,\nconsidering the above stated facts and circumstances

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

TDS | 1,44,565 | Nil | Nil\n\nThus after the order of ITAT dt.10.04.2018 (PB 18-83), following disallowance\nmade by the AO stood confirmed:-\n\n5\nITA NO.309 & 310/JPR/2025\nRAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD VS DCIT, CIRCLE-6, JAIPUR\n\nDisallowance of CSR Expenses\nDisallowance u/s 14A\nRs.1,41,42,000/-\nRs.71,75,575/-\n\nAfter

DCIT, C-4, JAIPUR vs. M/S. JLC ELECTROMET PVT. LTD., JAIPUR

In the result, the appeal of the Department is dismissed

143(2) of the I.T. Act was issued on 9- 09-2017 by fixing the case for hearing on 26-09-2017. Further to complete the assessment proceedings, notice u/s 142(1) alongwith questionnaire was issued through ITBA Portal on 05-07-2018 and in response thereto the assessee submitted required details/ documents and on perusal of the same

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

POOJASHISH INFRASTRUCTURES PVT. LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed

TDS. This shows the genuineness of the transactions and all these transactions have taken place prior to the date of search and duly recorded in the books of accounts and also subjected to assessment under section 143(3) for some of the assessment years. Therefore, even as per the evidence produced by the assessee, the alleged suspicion

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)

TDS deducted. Total 6,26,000/- These persons are not specified persons u/s 13(2) of the Act and the advance given is also not investment/deposits referred to u/s 11(5) and thus there is no violation of section 11(5) r.w.s. 13(1)(d) of the Act. 5. The decisions relied by the AO are not applicable

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

TDS of Rs.21,850/- has been deducted. The same is also evident from Form 26AS. As per the contract assessee was to provide IT training to the students. 2. The AO observed that the assessee had made payment against credit card bills amounting to Rs.5,26,000/- and earned contract receipts of Rs.13,90,000/-. Assessee has not responded