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)

3 ACIT Vs. Man Mohan Krishna amount to under-reporting, and further that misrepresentation or suppression of facts is one of the kind of misreporting of income made punishable under sub-section (8) of Section 270A of the Act, calling for heavy penalty equal to 200% of the amount on tax payable on under- reporting income. Ld. DR has also

SAKET AGARWAL,JAIPUR vs. INCOME TAX OFFICER WARD 1(3) JAIPUR, JAIPUR

270A of the Act.\n6. That further submissions in support of appeal shall be made at the time of\nhearing.\n7. That appellant craves leave to add, amend or alter all or any grounds of\nappeal before or at the time of hearing.\nTheGroundsofAppealarediscussedinDetailasperbelow:-\n1. ThatorderofLearnedAssessingAuthorityisbadinlaw,illegalandagainstf\nactsandcircumstancesofthecase.\ni) That the SCN issued on Dt 19-04-2021 for hearing

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

3) of\nSection 139, a revised return could be filed in respect of such a return. We\nare conscious that we are not directly concerned with such a situation.\n8. In view of the above discussion, we do not find any error in the view of the\nAppellate Tribunal. Tax appeal is, therefore, dismissed.\nLd. AO noted that there

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

3) of\nSection 139, a revised return could be filed in respect of such a return. We\nare conscious that we are not directly concerned with such a situation.\n8. In view of the above discussion, we do not find any error in the view of the\nAppellate Tribunal. Tax appeal is, therefore, dismissed.\nLd. AO noted that there

INFOOBJECTS SOFTWARE INDIA PRIVATE LIMITED, JAIPUR,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA No. 1499/JP/2024 निर्धारण वर्ष / Assessment Year : 2021-22 Infoobjects Software India Vs. Deputy Commissioner of Private Ltd. Income Tax, 5-E Patrikayan, 3rd Floor Jhalana Circle-04, Jaipur Institutional Area, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AABCI8663B अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/ Assessee by : Sh. Naman Maloo, CA राजस्व की ओर से / Revenue by

3 Infoobjects Software India Pvt. Ltd. vs. DCIT service provider in the bay area which provides a full range of technology- driven business solutions which include consulting and IT services to clients globally. During the F.Y. 2020-21, the company has entered a number of international transactions with its Associated Enterprises ("AEs"). The case was selected for Complete Scrutiny assessment

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)

270A, 271A and 272A(1)(d), which are not sustainable when the primary addition itself is not justified. 8. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeal at the time of hearing.” 3. We find that both these appeals filed by the assessee are delayed by 68 days each

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

The appeals of the assessee are allowed

270A, 271A and 272A(1)(d), which are not\nsustainable when the primary addition itself is not justified.\n8. The appellant craves leave to add, amend, alter or delete any or all of the above\ngrounds of appeal at the time of hearing.\"\n3.\nWe find that both these appeals filed by the assessee are delayed by 68 days\neach

NARAIN LAL AGRAWAL,JAIPUR vs. DCIT CIRCLE 1 JAIPUR, JAIPUR

In the result the appeal of the assessee is allowed

270A. Therefore the ground\nraised is dismissed.\nGround No. 3: The appellant craves the right to add, delete or amend any of the\ngrounds of appeal either before or at the time of hearing of appeal.\nThis is a general ground raised that does not require adjudication.\n6.\nIn the result, the appeal of the appellant is treated as dismissed

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

270A, which is also applicable to search asstt. for AYs other than specified years, mandates to levy penalty even in cases where the expenses had been claimed in the books without any evidence or where the entries recorded in the books were found to be false. This also supports the contention that mere recording of an entry in the books

PRADEEP SHARMA,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

section can be invoked only when the assessee is\nfound to be an owner of any money, bullion, jewellery or valuable article which is\nnot recorded in the books (if any) maintained for any source of income by the\nassessee and the assessee is not able to satisfactorily explain the source of\nacquiring such money, bullion, jewellery or valuable articles

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

270A & 271AAC(1)of the act. 7. That further submissions in support of appeal shall be made at the time of hearing. 8. That appellant craves leave to add, amend or alter all or any grounds of appeal before or at the time of hearing. 11 Ramdas Singh Tomar vs. ITO WRITTEN SUBMISSION:- 1. That order of Learned Assessing Authority

MAWALIYO KI DHANI DUGDH UTPADAK MAHILA SAHAKARI SAMITI LIMITED,JAIPUR vs. ITO WD 7(2), JAIPUR

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

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

3% i.e. Rs. 4,65,516/- c. Account of amounts paid for BMC Chilling Charges from March to March of Rs. 2,63,863/-, d. Account of payment received from Jaipur Dairy, Cash withdrawals from HDFC Banks and cash payment made to Sundry Farmers from March to March. 7.1.4. As the appellant had submitted certain Accounts along with Form

AJAY KUMAR,JAIPUR vs. ITO, WD1(3), JAIPUR

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

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

section 143(3) r.w.s. 144B of the Income Tax Act, [In short “Act” ] by the AO. 2 Ajay Kumar vs. NFAC 2. The assessee has raised following grounds:- “1. Under the facts and circumstances of the case the ld. CIT(A) is not justified in rejecting the application of the assessee u/r 46A of IT Rules

SH. SURENDRA LAAD ,738-A, RK PURAM, SECTOR A, KOTA vs. ITO, WARD-2(2), KOTA

In the result, appeal of the assessee is allowed

TDS schedule of ITR filed by the assessee, it was noticed that the assessee had earned an amount of Rs. 34,81,908/- as income under the head salary resulting in tax deduction of Rs. 8,36,435/-. However, the assessee had shown salary income of Rs.7,91,168/- only in part B-TI of the ITR.The assessee has claimed

BAGARIA TRADE IMPEX,CHURU vs. ACIT, JHUNJHUNU

In the result, the appeal of the assessee is allowed

3,15,000/- from Ganpati Derivative Service Pvt. Ltd. aggregating to Rs. 16,81,850/- and claimed Nil TDS, whereas total TDS declared is of Rs. 1,84,650/- on the interest payment. The addition on account of interest was made of Rs. 1,84,650/- calculated on added interest comes at Rs. 55,395 + 1662/- on account of Education

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

TDS by various persons and entities of the Maverick group including assessee, along with many other individuals and entities (who are not at all related with assessee). These excel sheets contained details of amount borrowed, interest paid, Tax deducted, amount of loan returned with dates of assessee, as also contained the last column which had further sub columns which