VIRENDRA PRAKASH SHARMA,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

TDS details.\n\n1.6.ii The addition is thus entirely unbacked by any real-world cash movement,\nand is premised solely on an isolated, unauthenticated line in a computer printout,\nwith no supporting cash trail whatsoever.\n\n1.6.iii It is pertinent to note that both the assessee and his wife have\nundisputedly been non-residents for several years

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

section 40(a)(ia) of the Income Tax Act, 1961. The action\nof the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may\nplease be granted by quashing the said disallowance of Rs. 12,16,500.\n63\nITA No. 331/JPR/2017 & 435 to 440/JPR/2018\nITA No. 467,468 & 352/JPR/2018 & 145 & 151/JPR/2024\n4. The assessee

SIYARAM EXPORTS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(4), JAIPUR, JAIPUR

section 40(a)(ia) of the Income Tax Act, 1961. The action\nof the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may\nplease be granted by quashing the said disallowance of Rs. 12,16,500.\n==End of OCR page 63==\n4. The assessee company craves its right to add, amend

SHRI ASHOK DHARENDRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

Section 153B(1)(b) of the Income Tax Act, 1961 (in short, the Act), wherein following grounds have been taken. “1. On the facts and in the circumstances of the case the Ld. CIT(A) has grossly erred in confirming the addition of Rs. 1,50,00,000/- made in the assessment completed u/s 143(3) r.w.s. 153B

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)

153B, as stood at the relevant point of time, provided 12 Months from the end of the Financial Year in which search is completed or 18 Months from the end of the Financial Year in which the seized books of account or documents or assets (“Seized records” for short) are handed over u/s 153C to the Assessing Officer having jurisdiction

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S. MULTI METAL PRIVATE LTD., KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

M/S. MULTI METAL PRIVATE LTD.,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

153B(1)(b) of the Act. 2. All the appeals as well as the cross objections are being heard together and for the sake of convenience, a composite order is being passed. 3. The assessee is a group concern of Kota Dall Mill (KDM) group and subjected to the search and seizure action U/s 132 of the Act carried

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

153B(1)(b) of the Income Tax Act, by ACIT, Central Circle-01, Jaipur.\n2.\nIn this appeal, the assessee has raised following grounds: -\n“1. That on facts and in law, the impugned search assessment order dated\n29.12.2017 passed by the Ld. Assessing Officer (\"AO\") u/s. 143(3)/153B(1)(b) of\nthe Income

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

In the result, the appeals of the assessee in ITA no

section\n11 (2) and 11(1)(a) of the\nAct\n33,50,772/-\n33,50,772/-\n5.\nUnverifiable Creditors\n16,75,286/-\n16,75,286/-\n6.\n15% of Construction\nExpenses\n1,20,00,440/-\n1,20,00,440/-\n7.\nDisallowance of Rs\n3,69,567 out of total\nexpenses

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

section\n11 (2) and 11(1)(a) of the\nAct\n33,50,772/-\n33,50,772/-\n\n5.\nUnverifiable Creditors\n16,75,286/-\n16,75,286/-\n\n6.\n15% of Construction\nExpenses\n1,20,00,440/-\n1,20,00,440/-\n\n7.\nDisallowance of Rs\n3,69,567 out of total\nexpenses

LODHA FOUNDATION, JAIPUR,JAIPUR vs. CIT (EXEMPTION), JAIPUR, JAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalm/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck 7751L ...... Appellant Vs. Acit, Central Circle, Kota ...... Respondent Acit, Circle-2, Kota ...... Appellant Vs. M/S. Kaizen Enterprises Pvt. Ltd., Opera Hospital Road, S-67-68, Indra Vihar, Kota- 324005 Pan No.: Aabck7751L ...... Respondent

Section 145 of the Act. Therefore, the aforesaid submission made on behalf of the revenue also does not deserve acceptance.” 18. It is further observed that the AO has not brought any special reason as to why he is taking a departure from the past settled history between the assessee and the Department in as much as all along