M/S MORANI CARS PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, WARD-6, JAIPUR

In the result the appeal of the assessee is partly allowed

TDS and the same has been duly deducted and paid. It is worthy to note that the income of Smt. Reshma Morani was under highest tax bracket (copy of computation of total income and ITR V are enclosed (placed on 1-5 of paper book)), this proves that there was no intention to save income tax liability. 5 M/s Morani

R.F. PROPERTIES PVT. LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of Assessee in ITA No

221 from such person, unless the Assessing Officer is satisfied that such person, without good and sufficient reasons, has failed to deduct and pay such tax.] [(A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or company as is referred to in that sub- section does not deduct the whole or any part

ACIT, JAIPUR vs. R.F. PROPERTIES PVT. LTD., JAIPUR

In the result, appeal of Assessee in ITA No

221 from such person, unless the Assessing Officer is satisfied that such person, without good and sufficient reasons, has failed to deduct and pay such tax.] [(A) Without prejudice to the provisions of sub-section (1), if any such person, principal officer or company as is referred to in that sub- section does not deduct the whole or any part

SHRI VINOD KUMAR JAIN,KOTA vs. PR. COMMISSIONER OF INCOME TAX,, KOTA

In the result, appeal of the assessee is allowed

221/- on which the TDS of Rs. 34,902/- was deducted by the payer. During the course of reassessment proceedings, the Assessing Officer further noted that as per 26AS statement of the assessee, the contract receipts in respect of M/s Cattle Feed Plant, Ajmer as well as M/s JAPFA Confeed India Limited, Chandigarh are amounting

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

ITO, JAIPUR vs. SHYAM APPARELS PVT. LTD., JAIPUR

TDS Deducted Kotak Mahindra Prime Ltd. 1,98,282/- Nil Tata Capital Limited 4,33,221/- Nil Religares Finvest Ltd. 22,52,810/- Nil TOTAL 28,84,313/- The AO invoked the provisions of section

SHYAM APPARELS P.LTD.,JAIPUR vs. ITO, JAIPUR

TDS Deducted Kotak Mahindra Prime Ltd. 1,98,282/- Nil Tata Capital Limited 4,33,221/- Nil Religares Finvest Ltd. 22,52,810/- Nil TOTAL 28,84,313/- The AO invoked the provisions of section

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

TDS, CST was routed through the profit & loss a/c in the books of the assessee company. Thus appellant prays addition so made may please be deleted. 3.1 On the facts and in the circumstances of the case, ld.CIT(A) has grossly erred in confirming the disallowance to the tune of Rs.27,411/- made by ld.AO u/s 36(1)(va) arbitrarily

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

TDS, CST was routed through the profit & loss a/c in the books of the assessee company. Thus appellant prays addition so made may please be deleted. 3.1 On the facts and in the circumstances of the case, ld.CIT(A) has grossly erred in confirming the disallowance to the tune of Rs.27,411/- made by ld.AO u/s 36(1)(va) arbitrarily

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

TDS, CST was routed through the profit & loss a/c in the books of the assessee company. Thus appellant prays addition so made may please be deleted. 3.1 On the facts and in the circumstances of the case, ld.CIT(A) has grossly erred in confirming the disallowance to the tune of Rs.27,411/- made by ld.AO u/s 36(1)(va) arbitrarily

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

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

221 CTR (Bom) 435 : (2009) 18 DTR (Bom) 1 : (2009) 313 ITR 340 (Bom) and Hon’ble Delhi High Court in the case of CIT vs. Bharti Televenture Ltd. (2011) 51 DTR (Del) 98 : 2010- TIOL-51-HC-Del. There is no provision in the Act which may compel an assessee to earn income. 12 ALLEEN CAREER INSTITUTE VS JCIT

LALITA KUMARI,ANTA DISTRICT BARAN vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI

In the result, appeal of the assessee is allowed

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

221 CTR (Bom) 435 : (2009) 18 DTR (Bom) 1 : (2009) 313 ITR 340 (Bom) and Hon’ble Delhi High Court in the case of CIT vs. BhartiTeleventure Ltd. (2011) 51 DTR (Del) 98.” 1.2) Market rate applied by the ld.AO without any guiding factor while the ld. CIT (Appeals) ignored the market rate chart even when the assessee submitted

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

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

TDS. The assessee is a Non-Banking Finance Company which is engaged in the business of providing small loans, vehicle loans, small and medium enterprises loans in rural and semi-urban areas, issuing debentures etc. It is noted from the assessment order that due to change of incumbent, notice u/s 142(1) along with the questionnaire was issued

M/S ETERNAL HEART CARE CENTRE & RESEARCH INSTITUTE PVT. LTD. ,3A, JAGATPURA ROAD, NEAR JAWAHAR CIRCLE, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, appeal filed by the assessee is allowed

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

TDS u/s 195 of the Act in clause 34(a) tax audit report Form 3CD. Accordingly, the Ld. PCIT observed that the assessee is liable for penalty u/s 271AA of the Act which is 2% of unreported transactions (i.e. 2% of Rs.7,47,84,363/- = Rs.14,95,687/-) but the FAO has failed to initiate and levy such

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that presumption

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party mentioned

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that presumption