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

section 139 in respect of the previous year in which the liability to pay such sum was incurred as aforesaid and the evidence of such payment is furnished by the assessee along with such return." (vi) Thus, it is very clear that any tax by whatever name called is covered u/s 438 of the Act. It may be mentioned that

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

438) and CIT vs. British Paints India Ltd. (1990) 188 ITR 44 to emphasize that non-maintenance of day-to-day stock register can lead to rejection of books of accounts as per provisions of Section 145 of the Act. The ratio of the decision in the case of Rainbow Metals (India) — reported in 83 Taxman 160 — can also

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

438) and CIT vs. British Paints India Ltd. (1990) 188 ITR 44 to emphasize that non-maintenance of day-to-day stock register can lead to rejection of books of accounts as per provisions of Section 145 of the Act. The ratio of the decision in the case of Rainbow Metals (India) — reported in 83 Taxman 160 — can also

M/S JAIPUR COLONIZERS & DEVELOPERS,404,4TH FLOOR, MILESTONE BUILDING, GANDHI NAGAR MODE, TONK ROAD vs. INCOME TAX OFFICER, WARD- 6(2), JAIPUR

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

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

TDS amount deducted, to the treasury of the Central Government. For claiming expenditure and arriving at the taxable income, the Income Tax Act states twin conditions- allowance of expenditure as per Section 30 to 37 and non-allowable expenditure as per Sections 40, 438

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

438(total of 11a to 11g)\nin schedule Ol.\"\nThe appellant aggrieved with the disallowance made by the AO CPC, filed\nappeal which was adjudicated on 30.07.2022 with the following remarks of\nCIT(A), NFAC, New Delhi -\n“5.3 Ground No 2: Disallowance under Section 43B of the Act: The appellant has\nclaimed that an amount

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

438(total of 11a to 11g)\nin schedule Ol.\"\nThe appellant aggrieved with the disallowance made by the AO CPC, filed\nappeal which was adjudicated on 30.07.2022 with the following remarks of\nCIT(A), NFAC, New Delhi -\n“5.3 Ground No 2: Disallowance under Section 43B of the Act: The appellant has\nclaimed that an amount

M/S GANESH (INDIA)PVT.LTD,JAIPUR vs. ACIT CC-3, JAIPUR

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

TDS return and looking to the number of vehicles involved it is very cumbersome exercise. Thus, for the sole reason of reducing the compliance burden at the end of the assessee, it has appointed some of its employees as sub contractors, who were individuals and in most cases, were not liable to deduct tax at source (being not subject

DCIT, CENTRAL CIRCLE-3, JAIPUR vs. M/S GUNESH INDIA PVT.LTD.JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed and the appeal of the revenue is also partly allowed

TDS return and looking to the number of vehicles involved it is very cumbersome exercise. Thus, for the sole reason of reducing the compliance burden at the end of the assessee, it has appointed some of its employees as sub contractors, who were individuals and in most cases, were not liable to deduct tax at source (being not subject

APM INDUSTRIES LTD,BHIWADI, ALWAR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE - 1, ALWAR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 203/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2018-19 APM Industries Ltd. SP-147, Industrial Area Bhiwadi, Alwar cuke Vs. Deputy Commissioner of Income Tax Central Circle-01, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCA 5114 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. S. L. Poddar jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary (JCIT) a l

TDS has been made u/s. 206C of the Act. Therefore, the contention of the assessee duty drawn back shown in ITR not considered. This claim of the assessee is supported by the documents placed on record, 24 APM Industries Ltd vs. DCIT reflected the amount in the audited accounts and the ITR filed by the assessee and therefore, we note

MARVEL SUPPORT CONSULTANCY SERVICES,JAIPUR vs. ACIT, CIRLCE, JAIPUR

In the result, appeal of the assessee is allowed per ground

section 199 read with rule 37BA. The ld. AR thus, explained that though the TDS has been deducted in A. Y. 2017-18 but the same was shown as to be carried forward in the year under consideration i.e. A. Y. 2018-19. In the light of this fact ld. AR seek necessary direction to the ld. Jurisdictional

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

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

TDS u/s 194C was deducted towards rendering, managing and 36 Career Point Limited, Kota. maintaining services by the assessee firm. Consequently, the AO accepted the explanation of the assessee firm and assessed the income under the head ‘’Income from Business and Profession’’. However, ld. PCIT while invoking the provisions of Section 263 of the Act erred in placing a restrictive

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

438/- as reproduced at page 5 of the order of assessment. The above payments were credited in the bank account and the certificate of the receipt of those receipts were given to the ld. AO. Out of that credit the assessee made the withdrawal and therefore, considering the provision of section 69A of the 5 Ramdas Singh Tomar

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)

TDS credit from this party have been duly considered in a different year. This ground is considered allowed for statistical purpose. 5.5 Taking into consideration the above facts and circumstances, we do not find any infirmity in the order of the ld. CIT(A) on the issue in question. Thus Ground No. 3.1 & 3.2 of the assessee are dismissed

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

In the result the appeal of the assessee is allowed

438 ITR 288 (2021)\nat Para 4.3 of Page 4 has held that as per the cardinal principle of law the\nprovision of the Statute/Act is to be read as it is and nothing needs to be added or\ntaken away from the provision of the Statute. Therefore, after analyzing the facts\nof the case and examining the document issued

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

section 68 of the Act are not satisfied. However the appellant / Id. AR has submitted ledger account of Kotak Bank loan and made arguments regarding Kotak Bank Loan and contended that bank loan cannot be treated as unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

section 68 of the Act are not satisfied. However the appellant / Id. AR has submitted ledger account of Kotak Bank loan and made arguments regarding Kotak Bank Loan and contended that bank loan cannot be treated as unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 68 of the Act are not satisfied. However the appellant / Id. AR has submitted ledger account of Kotak Bank loan and made arguments regarding Kotak Bank Loan and contended that bank loan cannot be treated as unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

section 68 of the Act are not satisfied. However the appellant / Id. AR has submitted ledger account of Kotak Bank loan and made arguments regarding Kotak Bank Loan and contended that bank loan cannot be treated as unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition