SHRI ASHOK DHARENDRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

TDS was deducted is shown in advance received and not in the sales of the assessee company. Therefore the sale consideration of property in ITR is less than consideration. The flats are fully prepared in AY 2015-16 and then they are sold. On perusal of assessment record, it is seen that AO has not carried out any investigation/enquiry

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

4 and 5 are allowed and the order of the AO(TDS) is quashed\nalongwith the confirmatory order of the Ld. CIT (A).\nState Bank of India, Nehru Place Vs. The ACIT/DCIT TDS, Jaipur (ITA No. 728/\nJPR/2024)\nThe Hon'ble Bench in para 5. 1. and 5.2 summarised the position as under:\n5. 1. From perusal of the record

CURRENT INFRAPROJECTS PRIVATE LIMITED,BASANT VIHAR vs. ACIT, DCIT, CIRCLE-7, JAIPUR , BABA SIDHNATH BAHWAN

4) of section 154 of the Act provides that where an\namendment is made under this section, order shall be passed in writing by\nthe income tax authorities concerned.\n10. At page 39 of the paper book, submitted on behalf of the assessee,\nbefore this Appellate Tribunal, is available copy of order dated 18.01.2023.\nSaid order was passed

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2 NEAR MODEL TOWN, MALVIYA NAGAR JAIPUR vs. ACIT, CIRCLE 4, JAIPUR

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

250 or section 254 or section 260 or section 262 or section 263 or section 264 or an order of the Settlement Commission under sub-section (4) of section 245D, the amount on which interest was payable under sub- section (1) has been increased or reduced, as the case may be, the interest shall be increased or reduced accordingly

THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the results appeal of the assessee in ITA No

250/-. The Appellant\nhas contested that the FDRs were not idle funds of the society and the same was\nbeing utilized in the business activities of providing credit facility to its members.\n5\nITA No. 213/JP/2025\nThe Bank of Rajasthan Employees Credit & Thirft Cooperative Society Limited\nDuring the Appellate Proceedings the Appellant was asked to furnish the following\ndetails:\nYou

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

4), 250(5), 251(1)(a), 251(1)(b) and Explanation of section\n251(2) of I.T. Act, we come to the conclusion that the Ld. CIT(A) is not\nempowered to dismiss the appeal for non-prosecution of appeal and is\nobliged to dispose of the appeal on merits. Once the Assessee files an\nappeal U/s 246A

ORIENTAL BANK OF COMMERCE,JAIPUR vs. INCOME TAX OFFICER (TDS-2), JAIPUR

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

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

250 of the Income Tax Act, 1961 without giving an adequate opportunity of being heard and by not observing the principles of natural justice. 2. Under the facts and circumstances of the case, the ld. CIT (Appeals) NFAC has erred in not allowing relief against order passed by AO under section 201(1) of the Income

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

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

JAGDISH CHANDRA SUWALKA,JAIPUR vs. JCIT, RANGE-7, JAIPUR

In the result, appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

Section 250(6) of the Act. Therefore, in the substantial interest of justice, we set aside the ex parte order of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for deciding the issue afresh on merits. The assessee is also directed to appear before the ld. CIT(A) within two months

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

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

4,85,58,87,970/-. The AO after incorporating the proposed adjustments made by the TPO passed draft assessment order under section 144C of the Act on 28.12.2017 determining total income under the normal provisions of the Act at Rs. 453,88,97,023/- and Rs. 842,23,40,345/- under provisions of Section 115JB of the Act. Since

SURYA SINGHAL,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

250 of Income Tax Act for assessment year 2019-20 which\nin turn arises from the assessment order dated 07.04.2021 passed u/s 143(3) of the\nAct, by the ACIT, Central Cirlce-2, Jaipur.\n2. Brief facts of the case as narrated by ld. AR of the assessee are that the\nassessee is an individual and in the year

ABHAY CHORDIA,JAIPUR vs. THE ACIT, JAIPUR

In the result the appeal filed by the assessee is allowed

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

250/-. The return was processed u/s 143(1) of Income Tax Act, 1961. Subsequently, the case was selected for scrutiny through CASS and notice u/s 143(2) of Income Tax Act, 1961 was issued on 22.09.2018 which was duly served upon the assessee. Notices u/s 142(1) along with query letter dated 05.10.2019, 24.11.2019, 14.12.2019 were issued and duly served

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

section 133A (6) empowered the Income Tax Authority to record the statement on oath, therefore the recording of statement u/s 131 in this case was not ultra-vires. 6 Whether facts and circumstances of the case, the CIT(A) is justified in not appreciating the in other important fact that during the assessment proceedings of the assessee

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA GADEPAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, SAVINA-UDAIPUR

250\nTotal\n25,56,23,509\n9.1 The assessee has submitted in the proceedings before Id.\nPCIT that for an amount of Rs. 23,09,26,263/-, it was categorically\nsubmitted that the claim of the assessee does not require to deduct\nthe tax in case of interest paid to any banking company u/s\n194A(3)(iii). Thus, TDS

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.”

250 (All) 5.1 No cancellation of Registration u/s 12A can be made of all years: In the present case the ld. Pr. CIT(C)or PA has found or made allegation or objection or diversion of mis appropriations of funds and not filling the Audit report and ITR, if any only

MADAN LAL GUPTA ,RAMGANJ MANDI vs. ITO WARD 2(1), KOTA

4) of the Income Tax (Appellate Tribunal) Rules,\n1963.\nSd/-\n(Dr. S. Seethalakshmi)\nJudicial Member\nSd/-\n(Dr. Manish Borad)\nAccountant Member\nDated: 30th April, 2024\nJ.D. Sr. PS.\nCopy of the order forwarded to:\n1. Appellant\nShri Madan Lal Gupta, C-18, Krishi Upaj Mandi,\nRamganj Mandi, Kota, Rajasthan-326519.\n2. Respondent – ITO, Ward-2(1), Kota

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