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

The appeal stands allowed

149 for such purpose, the AO could not have proceeded further with the reassessment proceedings. Reassessment proceedings as also subsequent recovery of tax are quashed and set aside. Mrs. ShubhashriPanickerVs. CIT (2018) 166 DTR 1 (Raj.) (HC) Notice under sec. 148 having been sent to an address where the assessee was not residing, presumption of service cannot be drawn

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

The appeal stands allowed

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

149 for such purpose, the AO could not have proceeded further with the reassessment proceedings. Reassessment proceedings as also subsequent recovery of tax are quashed and set aside. Mrs. ShubhashriPanickerVs. CIT (2018) 166 DTR 1 (Raj.) (HC) Notice under sec. 148 having been sent to an address where the assessee was not residing, presumption of service cannot be drawn

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

149 to the effect that the fraud vitiates every solema Act and fraud and justice never dwell together. In A.V.Papayya Sastry and Others Vs. Govt. of Andhra Pradesh and others reported in (2007) + Supreme Court Cases 221 aiso, the Hon'ble Supreme Court has observed that fraud vitiates all judicial acts whether in rem or in personam and that

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

4\nTaxman 29 (SC), Sona Electric Co. v. CIT [1984] 19 Taxman 160 (Delhi), Nathu\nRam Prem Chand v. CIT [1963] 49 ITR 561 (All).\n\n39\nITA No. 360/JPR/2025 & CO No. 19/JPR/2025\nBharat Spun Pipe and Construction Co., Jaipur.\n\nHence it is humbly submitted that the additions made by Id.AO are mere whims\nand fancies and without application

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

4,69,22,650/- 4,69,22,650/- 1. 1. The main source of receipts/income of the assessee is annual fees from its members, rent, interest and Misc. receipts. In the present case the ld. AO has issued the notice u/s 148 on dt. 28.02.2018(PB38)on the reasons (PB 39) that “During the assessment year 2014-15, the assessee

ACIT, KOTA vs. VASTUVEDIK COLONIZERS & DEVLOPERS PVT. LTD., KOTA

In the result, ground no. (ii) of the revenue is dismissed and ground no

Bench: The Hon’Ble High Court Was Disallowance

149 ITD 363. 5 M/s. Vastuvedik Colonizers & Developers Pvt. Ltd., Kota. 4. We have considered the rival submissions as well as the relevant material on record. The assessee is in the business of builder and developer and engaged in construction of housing projects. The assessee has made the payment of Rs. 2,50,000/- to Mahak Mehta after deduction

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed for statistical purpose

TDS to the appellant after due\nverification. This ground of appeal raised by the appellant is thus allowed.\n7.1 The fourth ground of appeal raised by the appellant read as under:\n\"That the learned AO erred in facts and law by not allowing proper opportunity of being\nheard because as per provisions of Sec 148A of the Income

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

149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer by issue of notice to reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment by Section

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

149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer by issue of notice to reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment by Section

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

149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer by issue of notice to reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment by Section

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

149 has also been made inapplicable by the non obstante clause. Section 151 which requires sanction to be obtained by the Assessing Officer by issue of notice to reopen the assessment under Section 148 has also been excluded in a case covered by Section 153A. The time-limit prescribed for completion of an assessment or reassessment by Section

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

149 of the Act provides the period within which the completed assessment can be re-opened u/s 147/148 being a period of 3 years or 10 years from the end of the relevant assessment year.  Sec. 154 of the Act provides the period within which the subjected order can be rectified within a limited period of 4 years

ACIT, CC-4, JAIPUR vs. SHRI MUKESH 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. SHRI RAMESH KUMAR 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. SHRI MUKESH 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. 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