RASHTRIYA MILITARY SCHOOL,JAIPUR vs. INCOME TAX OFFICER (TDS), AJMER

In the result, the ground of appeal is partly allowed

TDS), Ajmer 1.06.2015 w.r.t. the period falling before 01.06.2015. Thus, Prior to the amendment in Section 200A of the Act w.e.f. 1.06.2015, the Assessing officer had no authority at all to levy fees pertaining to the period prior to 01.06.2015. This can be clearly understood from the fact that the amendment was made only from Finance Act, 2015. Hence where

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

TDS reconciliation) and did not indicate unreliability of accounts.The Statutory Auditor has given unmodified opined in the Audit reportfor the same year that Financial Statement of the assessee give a true and fair view in conformity with the accounting principles generally accepted in India (PB 169).  Ld. AO and Ld. CIT(A) failed to point out any specific instance

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

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

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

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

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

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

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

TDS and cannot create automatic and conclusive charge of income in hands of recipient unless concrete material is brought on records by Ld AO/revenue to say that assessee concerned has obtained said sum in its coffers which can’t be left in lurch as done in extant case . 8.1 Solemn duty of making of independent and meaningful enquiry u/s 133/6

INCOME TAX OFFICER, JAIPUR vs. RVCF TRUST-II, JAIPUR, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Income Tax Appellate Tribunal, Jaipur Within 30 Days I.E. On Or Before 13.06.2022. In View Of The Above The Physical Appeal Was Filed On 19.05.2022 Well Before 12.06.2022 As Directed In The Said Mail.

section 161 to 164 of the Act. Accordingly, once the respective shares of the beneficiaries are found to be terminable, the income is required to be taxed in the hands of that respective sharer or the beneficiaries but certainly not in the hands of the Trustees which has already been shown in the present case. Accordingly, AO’s action

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

182 (Chennai) (TM) held that “Section 4 of the Income- tax Act, 1961 - Income - Chargeable as - Assessment year 2007-08 - Assessee was a salaried employee working for 'S' Ltd. - He filed his return for relevant assessment year wherein an income of Rs. 4.28 lakh was admitted being performance incentive received from 'S' Ltd. - Said amount was in fact received

RAJ KUMAR BAID,JAIPUR vs. ITO, JAIPUR

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

TDS credit of Rs. 6799/-.” ITA 853/JP/2016_ 2 Raj Kumar Baid Vs ITO 2. The assessee is running an advertising agency in the name of M/s Rishabh Advertising Agency and deriving income from this business activity. Return of income declaring total income of Rs. 6,14,820/- was filed on 13/10/2010. The case was selected for scrutiny. The assessee also

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

TDS\nreconciliation) and did not indicate unreliability of accounts.The Statutory Auditor has\ngiven unmodified opined in the Audit reportfor the same year that Financial Statement of\nthe assessee give a true and fair view in conformity with the accounting principles generally\naccepted in India (PB 169).\nLd. AO and Ld. CIT(A) failed to point out any specific instance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. MAN MOHAN KRISHNA, ALWAR

18. As a result, this appeal deserves to be dismissed

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

TDS, and also while applying provisions of Section 40(a)(ia) of the Act. 9. The assessee is a transporter. As per his claim, the assessee has been providing goods transportation services to KH Cement Ltd., Wonder Cement Ltd. and other clients, in Rajasthan and M.P. 10. As finds mention in the penalty order, while framing quantum assessment, the Assessing

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

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

In the result, the appeal of the assessee is allowed

Bench: the Ld CIT (Appeals).

Section 10(37). The judgement has made an erolabate discussion on the issue referring all the Supreme Court cases there relevant paras : CIT v. Ghanshyam (HUF) [2009] 182 Taxman 368/315ITR 1 (SC) CIT v. Govindbhai Mamaiya [2014] 52 taxmann.com270/[2015] Union of India v.Hari Singh [2018] 91 taxmann.com 20 ITO, TDS

MAYA RATHORE,JAIPUR vs. ASSESSING AUTHORITY, JAIPUR

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

TDS of Rs.1,25,000 was duly deducted\nunder section 194H. Since income from Notus Tech Consulting Services Private Limited\nwas not received in the relevant AY 2023-24 but in next year i.e. was received in FY\n2023-24 and after calculating final income the assessee filed revised return on 25-12-\n2023 duly before the due date

DEPUTY COMMISSIONER OF INCOME TAX, ALWAR vs. ASHOK SHARMA, REWARI

In the result, the appeal of the revenue stand dismissed

TDS) to the Land\nAcquisition Collector is, accordingly, set aside. However, in those\ncases where the amount has already been refunded, no interference is\ncalled for and it will be for the Income Tax Department to proceed in\naccordance with the provisions of Income Tax Act\"\nThe decision of the Gujarat High Court in the case of\nMovaliyaBhikhubhaiBalabhai

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

TDS provisions have not been complied properly. Therefore, the assessee is not entitled for claiming exemption under section 11 to 13 of the I.T. Act, 1961. It was also submitted by the ld CIT-DR that in view of above findings, the activities of the assessee Trust falls under the purview of Section 12AA

DALAS BIOTECH LIMITED,BHIWADI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, ALWAR

In the result, the appeal of the assessee is allowed with no orders as to cost

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

182 to 184 of GBP 100,000: Invested on 06.11.2000 Paper-book FCNR Deposits Conversion to FCNR Deposits 13 M/S. DALAS BIOTECH LTD VS ACIT, ALWAR The India Millennium Bonds were Converted into FCNR (CDR) on 18.03.2006 The details of the FCNR deposits are: Page 185 and 186 of Paper-book  GBP 147,793.58: Bearing folio