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

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

TDS, CST was routed through the profit & loss a/c in the books of the assessee company. Thus appellant prays addition so made may please be deleted. 3.1 On the facts and in the circumstances of the case, ld.CIT(A) has grossly erred in confirming the disallowance to the tune of Rs.27,411/- made by ld.AO u/s 36(1)(va) arbitrarily

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

TDS, CST was routed through the profit & loss a/c in the books of the assessee company. Thus appellant prays addition so made may please be deleted. 3.1 On the facts and in the circumstances of the case, ld.CIT(A) has grossly erred in confirming the disallowance to the tune of Rs.27,411/- made by ld.AO u/s 36(1)(va) arbitrarily

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

TDS, CST was routed through the profit & loss a/c in the books of the assessee company. Thus appellant prays addition so made may please be deleted. 3.1 On the facts and in the circumstances of the case, ld.CIT(A) has grossly erred in confirming the disallowance to the tune of Rs.27,411/- made by ld.AO u/s 36(1)(va) arbitrarily

KIRAN INFRA ENGINEERS LTD.,JAIPUR vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

In the result, the ground is allowed for statistical purposes

Bench: or at the time of hearing of

section 145(3) of the Income Tax Act, 1961. Against this order passed by ld.AO, assessee decided to file an appeal before CIT(A) wherein ld. CIT(A) erred in confirming the rejection of the assessee’s books of accounts and invoking the provisions provided u/s 145(3) of the Income Tax Act,1961 (hereinafter referred as the ‘Act”). However

KRISHAN PAL SINGH HUF,JAIPUR vs. ASSESSING OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the Ld CIT (Appeals).

TDS has also been deducted as the same is chargeable to tax and therefore, it covers as per provisions of section 56(2)(viii) r.w.s 145

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

DYNAMIC ENGINEERS INFRATEC PVT. LTD.,KOTA vs. ACIT CIRCLE-1 KOTA, CIRCLE-1 KOTA

In the result, appeals of the assessee are partly allowed

Bench: Cit (A). 2. That The Appellant Craves To Add, Delete, Alter & Amend Or Modify Any Of The Grounds Of Appeal Either Before Or At The Time Of Hearing.”

section 145(3) of the Act. 2. We have heard the ld. A/R as well as the ld. D/R and considered the relevant material on record. The AO has pointed out various defects during the course of 3 ITA No. 871, 859 & 860/JP/2019. M/s. Dynamic Engineers Infratrack Pvt. Ltd., Kota. scrutiny assessment which are enumerated in para 3 at page

DYNAMIC ENGINEERS INFRATEC PVT. LTD.,KOTA vs. DCIT CIRCLE-2, KOTA, CIRCLE-2 KOTA

In the result, appeals of the assessee are partly allowed

Bench: Cit (A). 2. That The Appellant Craves To Add, Delete, Alter & Amend Or Modify Any Of The Grounds Of Appeal Either Before Or At The Time Of Hearing.”

section 145(3) of the Act. 2. We have heard the ld. A/R as well as the ld. D/R and considered the relevant material on record. The AO has pointed out various defects during the course of 3 ITA No. 871, 859 & 860/JP/2019. M/s. Dynamic Engineers Infratrack Pvt. Ltd., Kota. scrutiny assessment which are enumerated in para 3 at page

DYNAMIC ENGINEERS INFRATEC PVT. LTD.,KOTA vs. ACIT CIRCLE-1 KOTA, CIRCLE-1 KOTA

In the result, appeals of the assessee are partly allowed

Bench: Cit (A). 2. That The Appellant Craves To Add, Delete, Alter & Amend Or Modify Any Of The Grounds Of Appeal Either Before Or At The Time Of Hearing.”

section 145(3) of the Act. 2. We have heard the ld. A/R as well as the ld. D/R and considered the relevant material on record. The AO has pointed out various defects during the course of 3 ITA No. 871, 859 & 860/JP/2019. M/s. Dynamic Engineers Infratrack Pvt. Ltd., Kota. scrutiny assessment which are enumerated in para 3 at page

M/S. SWASTIK OIL INDUSTRIES,TONK vs. DCIT, CIRCLE-7, , JAIPUR

In the result, both the appeals of the assessee are disposed off in light of aforesaid directions

section 145(1) and if the provisions was not invoked then the estimate of profit would not possible in the eyes of law. Further, the AO made trading addition considering the yield ratio of similar business carrying out same job at same station in the same conditions. Here I am of view that if the same businesses with same

M/S. SWASTIK OIL INDUSTRIES,TONK vs. DCIT, CIRCLE-7, , JAIPUR

In the result, both the appeals of the assessee are disposed off in light of aforesaid directions

section 145(1) and if the provisions was not invoked then the estimate of profit would not possible in the eyes of law. Further, the AO made trading addition considering the yield ratio of similar business carrying out same job at same station in the same conditions. Here I am of view that if the same businesses with same