DAYA RAM POONIA,JAIPUR vs. ITO, JAIPUR

In the result, both appeals of the assessee are allowed for statistical purposes

b) The income of a deductee being an association of person or a trust is assessable in the hands of members of the association of persons, or in the hands of trustee, as the case may be’ © the income from an asset held in the name of a deductee, being a partner of a firm or a karta

BALWANT YADAV,JAIPUR vs. ITO, ALWAR

In the result, both the appeals of the assessees are allowed

B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 415/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Satbir Yadav, I.T.O., Vs. Village- Banbirpur, Khijuribas, Ward- Bhiwadi, Tijara, Alwar (Raj). Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPY 0342 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya

SATBIR YADAV,JAIPUR vs. ITO, ALWAR

In the result, both the appeals of the assessees are allowed

B vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 415/JP/2017 fu/kZkj.k o"kZ@Assessment Year : 2012-13 cuke Satbir Yadav, I.T.O., Vs. Village- Banbirpur, Khijuribas, Ward- Bhiwadi, Tijara, Alwar (Raj). Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGBPY 0342 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya

M/S. LAXMINATH INFRASTRUCTURE PVT. LTD. ,CHURU. vs. ACIT, CIRCLE, JHUNJHUNU

In the result, the appeal of the assessee is allowed

Bench: The Time Of Hearing. 5. The Petitioner Prays For Justice & Relief.”

B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri R.P. Sharma (C.A.) jktLo dh vksj ls@ Revenue by : Ms Runi Pal (Addl.CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 26/07/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 23/08/2022 vkns'k@ ORDER PER: DR. S. SEETHALAKSHMI, J.M. This appeal by the assessee is directed

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

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

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 The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 During the course of hearing, the ld. AR of the assessee has not pressed the e Ground No. 1. Hence, the same

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

B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Gargieya, Advocate & Shri Dewang Gargieya, Advocate jktLo dh vksj ls@ Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 05/05/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 4 /08/2022 vkns'k@ ORDER PER: SANDEEP GOSAIN, JM This appeal