JAGDISH PRASAD DHAKA,JAIPUR vs. DCIT, CIRCLE-1, JAIPUR

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

234D of the I.T. Act, 1961 on the appellant is wrong and bad in law. Kindly delete the same. 8. That the appellant craves permission to add to or amend to any on the above grounds of appeal or to withdraw any of them.” 3. Brief facts of the case are that the assessee derives income from retail shop

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

The appeals of the assessee are allowed

234D which are consequential in nature. The\ninterest charges are not sustainable once the additions are deleted.\n5. The appellant craves leave to add, amend, alter or modify or withdraw any all of the\nabove grounds of appeal before or at the time of hearing of the appeal.\nITA NO. 1115/JPR/2025

SHRI SUNDER LAL ADVANI,KOTA vs. INCOME TAX OFFICER, KOTA

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

TDS on interest by brushing aside assessee’s reasonable explanations and submissions and the learned CIT (Appeals), Kota also erred in confirming the same to the extent of Rs. 55,820/- without there being any basis. 4. That the ld. Assessing Officer further erred in disapproving the carried forward Speculation loss of A.Y. 2011-12 and making an addition

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

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

TDS in this year only since was shown in AS 26 of this year only. 3. As per Section 22, “Annual Letting value” which was available in this case, hence was rightly declared. The impugned disallowance kindly be deleted in full.” 9.4 On the other hand, the ld. DR strongly relied upon the findings recorded by the authorities below

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

In the result, the appeal of the assessee is dismissed

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

Section 263 of the Act wherein the assessee has raised the following grounds of appeal. 1. Under the facts and circumstances of the case and in law, Ld. PCIT. has failed to appreciate that the Assessment Order was neither erroneous nor prejudicial to the interest of revenue, thus, order passed u/s 263 of the Act is perverse, arbitrary

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,JAIPUR vs. ACIT, KOTA

In the result, the appeal of the assessee is partly allowed as indicated hereinabove

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

234D of the Act. The interest so charged, being contrary to the provisions of law and facts, kindly be deleted in full.’’ 3 AHLUWALIA ERECTORS & FABRICATORS (P) LTD VS ACIT, KOTA 2.1 It is noted that the ld. AR of the assessee vide letter dated 20-5-2023 has prayed for additional ground being ground no. 4.1 and 4.2 reads

M/S ALLEN CAREER INSTITUTE,JAIPUR vs. INCOME TAX OFFICER, WARD-2-1, KOTA

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

234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 2.1 Ground No. 1 of the assessee is general in nature which does