RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred

INCOME TAX OFFICER, JAIPUR vs. POOJA KEDIA, JAIPUIR

In the result, the appeal of the revenue is dismissed

TDS on the\ninterest. It is also important to note that the interest has been allowed by the AO\nduring the assessment which has direct nexus on the loan in dispute. As such the AO\nhas taken a contrary stand. Thus, the loan amount of cannot be made subject to\naddition under the provisions of Section 68 - Appeal

SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

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

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

148A of the act. In view of the non compliance of order of Hon'ble Supreme Court the notice u/s 148 of the act dated 25.07.2022 is void ab initio and against the provisions of the act. Ground No 4 17 SDC Construction, Jaipur. In the facts and circumstances the case and in law, Id. CIT(A)/NFAC has erred

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year

PRASHANT SINGH,JAIPUR vs. ITO WD 1(3), JPR, JAIPUR

The appeal of the assessee is partly allowed

Bench: The Date Of Hearing Of Appeal.”

TDS of Rs. 81.870. Further on verification of Income Tax Rum fled by the assessee for the year under consideration, it is seen from the Income Tax Return, that the assessee has not shown any commission income for the AY 2018-19. Therefore, Commission received by the assessee of Rs. 16,33,400/- is added to the total income

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

148A(b)\n15\nITA No. 1112/JP/2024\nSaket Agarwal vs. ITO\ndated 16-3-2022 calling upon him to file response on or before 23-3-2022, since\nimpugned notice was posted on 17-3-2022 and date fixed for response was 23-3-\n2022 and excluding two days, i.e., date of sending notice as well as last date\nindicated notice

BUDH KUNWAR,JHALAWAR vs. ITO WARD 2(2), KOTA , KOTA

Appeal is allowed and the impugned order passed by the Ld

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 148A of the Act, it transpires that the allegation leveled by the department against the assessee was that she had shown in the return of income a sum of Rs. 14,40,000/-, as other expenses, but she had not shown in his return an income of Rs. 16,80,740/-, by way of commission received from the said

SHAMBHU DAYAL,KOTA vs. ITO, WARD -2(2), KOTA

In the result, the appeal of the assessee is allowed as indicated hereinabove

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

TDS of Rs. 92,748/-. The or other documents or evidence which transaction made by the assessee covered would reveal that (i) there is an income (ii) under the definition of asset laid down in income is chargeable to tax (iii) such Explanation to Section 149 of the Act. income chargeable to tax has escaped Further, the transaction made

RAMDAS SINGH TOMAR,RAJASTHAN vs. INCOME TAX OFFICER, WARD 1(1), JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1092/JP/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Ramdas Singh Tomar M/s Om Sai Construction, Harikand Ka Pura Faraspura, Dholpur बनाम Income Tax Officer, Ward 1(1), Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AMZPT4728R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rahul Pandya, Adv. राजस्व की ओर से / Revenue by: Sh. Anup Singh, Addl. CIT सुनवा

148A(d) of the Act dated 29/03/2022 and a notice u/s 148 of the Act dated 29/03/2022 was issued and served upon the assessee by email and also shared with assessee's e-proceedings account on department website. Subsequently, notice(s) u/s. 142(1) of the Act along with detailed questionnaire were issued and served upon the assessee on various

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

section 147 r.w.s.144 vide his order dated 28.03.2022 for the\nyear under consideration. Aggrieved by the order of the AO, the assessee preferred\nappeal before the ld. CIT (A), who after considering the contentions of the assessee\nas well as the material available on record, dismissed the appeal of the assessee.\nBeing aggrieved with the order

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

section 147 r.w.s.144 vide his order dated 28.03.2022 for the\nyear under consideration. Aggrieved by the order of the AO, the assessee preferred\nappeal before the ld. CIT (A), who after considering the contentions of the assessee\nas well as the material available on record, dismissed the appeal of the assessee.\nBeing aggrieved with the order

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

section 147 r.w.s.144 vide his order dated 28.03.2022 for the\nyear under consideration. Aggrieved by the order of the AO, the assessee preferred\nappeal before the ld. CIT (A), who after considering the contentions of the assessee\nas well as the material available on record, dismissed the appeal of the assessee.\nBeing aggrieved with the order

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

section 147 r.w.s.144 vide his order dated 28.03.2022 for the\nyear under consideration. Aggrieved by the order of the AO, the assessee preferred\nappeal before the ld. CIT (A), who after considering the contentions of the assessee\nas well as the material available on record, dismissed the appeal of the assessee.\n\nBeing aggrieved with the order

ACIT, CC-4, JAIPUR vs. SMT. SANGEETA MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which