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

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)

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

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

1,85,000/- and no details available regarding remaining 5 plots amount recoverable from concerning persons of all 22 plots has not been taken in books. The ld. AO stated that Shri Tejendra Pal Singh has taken loan & advances of Rs.31,50,000/- from the trust and violated the provisions of Section 13(2), no books of accounts maintained, TDS

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

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

VODAFONE DIGILINK LIMITED,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Section 9(1)(vii) Explanation-2. He also relied on the decision of Hon’ble Bangalore ITAT in the case of Bangalore Electricity Supply Co. Ltd. Vs. ITO(TDS) order dated 16/3/2012 2012(20) ITR (Trib) 265 wherein payment made by State Load Dispatch Center (SLDC) is held not liable to be deducted TDS U/s 194J

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)

1. Surprisingly,the contention/stand of the AO here is highly contradictory. If what is contended (i.e. the AO got the seized record on 03.03.2022), is taken to be legally correct, the necessary consequence/implication shall be that the assessment year 2014-15 (and AY 2015-16) shall be completely beyond its jurisdiction u/s. 153A and u/s 153C, which provides that

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

164 ITD 1. 9. On the other hand, the ld DR has relied upon the order of the ld. CIT(A) and submitted that the assessee has expressed the inability to maintain the stock register showing day to day consumption clearly established that the assessee has not maintaining proper books of account and therefore, the book results are not giving

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

164 ITD 1. 9. On the other hand, the ld DR has relied upon the order of the ld. CIT(A) and submitted that the assessee has expressed the inability to maintain the stock register showing day to day consumption clearly established that the assessee has not maintaining proper books of account and therefore, the book results are not giving

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

164 ITD 1. 9. On the other hand, the ld DR has relied upon the order of the ld. CIT(A) and submitted that the assessee has expressed the inability to maintain the stock register showing day to day consumption clearly established that the assessee has not maintaining proper books of account and therefore, the book results are not giving

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

164 ITD 1. 9. On the other hand, the ld DR has relied upon the order of the ld. CIT(A) and submitted that the assessee has expressed the inability to maintain the stock register showing day to day consumption clearly established that the assessee has not maintaining proper books of account and therefore, the book results are not giving

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

TDS) JP, (2017) 87 Taxmann.com 184 Rajasthan; Commissioner of Income Tax Vs. Vegetable Products Ltd. (1973) 88 ITR 192 (SC) and argued that if two views are possible, the view in favour of the assessee should be preferred. Reliance is also placed on the judgments in Commissioner of Income Tax Vs. K.Y. Pilliah& Sons, (1967) 63 ITR 411 (SC), Deputy

BPS SHIKSHAN SANSTHAN,CHOUDHARY CHARAN SINGH, SIKAR vs. DCIT(EXEMPTION), CIRCLE, JAIPUR, JAIPUR

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

164(2) of the Act . 4. The assessment proceedings were initiated on receipt of information from DDIT (Investigation)-III, Jaipur vide letter dated 11/12.01.2014 to ITO, Ward-1, Sikar, who in turn, communicated the said information to DCIT (Exemption), Circle, Jaipur. The information was that the assessee had taken loan of Rs. 15,00,00,000/- from M/s Gruh Finance

BPS SHIKSHAN SANSTHAN,CHOUDHARY CHARAN SINGH, SIKAR vs. DCIT(EXEMPTION), CIRCLE, JAIPUR, JAIPUR

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

164(2) of the Act . 4. The assessment proceedings were initiated on receipt of information from DDIT (Investigation)-III, Jaipur vide letter dated 11/12.01.2014 to ITO, Ward-1, Sikar, who in turn, communicated the said information to DCIT (Exemption), Circle, Jaipur. The information was that the assessee had taken loan of Rs. 15,00,00,000/- from M/s Gruh Finance

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

164-189) In the case it was held that where assessee's own interest-free funds in form of share capital and free reserves were more than its investment yielding exempt dividend income, impugned order passed by Assessing Officer making interest disallowance under section 14A in relation to such exempt income was to be set aside. (viii) HIGH COURT

RAJENDRA KUMAR AGRAWAL,JAIPUR vs. ACIT CEN CIR 1 , C-SCHEME, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

TDS under section 194H on such brokerage paid was duly deducted and deposited with the Income Tax Department. Moreover, payment of brokerage and Commission has also been reflected under sales and administrative expenses (Annexure-P) forming part of the audited financial statements of the appellant already available with the Income Tax Department. Hence, the Ld. CIT(A) had overlooked this

SH. NAWAL KISHORE DANGAYACH,A-34-A, RAM NAGAR, SHASTRI NAGAR, JAIPUR vs. ACIT, CIRCLE-4, , JAIPUR

In the result, appeal of the assessee is partly allowed

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

TDS. 2.1 Apropos Ground No. 1 of the assessee, it is noted from the assessment order wherein the AO observed that assessee has made substantial investment in shares of group companies which as on 31.03.2016 stood at Rs.77,25,464/- whereas as on 01.04.2015 it stood at Rs.79.36,714/-. Accordingly, assessee vide show cause notice dated

M/S BHAGIRATH SHIKSHAN SANSTHAN,JAIPUR vs. INCOME TAX OFFICER (E), WARD-1, JAIPUR

In the result, the ground of appeal is allowed for statistical purposes

164(2) as AOP General and not at MMR as directed by the AO.” 2. Regarding ground No. 1, the ld AR submitted that briefly the facts of the case are that the assessee is registered under the Societies Registration Act, 1958. It is engaged in imparting education among the different sections of the society and currently running three educational

SUBHASH PARETA,KOTA vs. ACIT, KOTA

In the result, the appeal of the assessee and the revenue are disposed off with above directions

164 29.10. NSC 1235000 The letter from PWD 2010 Jhalawar to Post Master Kota for release of NSCs in favour of Subhash Pareta, earlier pledged with the department of Rs. Sh. Subhash Pareta, Kota vs. ACIT, Kota 12,35,000/-. The letter is dated 29.10.10 but it is noticed that no such investment is available in audited financial statement