AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

801/- had escaped assessment on\naccount of non-filing of return and on account of such erroneous and illegitimate\ndeduction. To bring this amount of income to tax, proceedings u/s 147 of the Act\nwere initiated in the case by recording reasons and after obtaining prior approval\nof the Principal Commissioner of Income Tax, Bathinda.\nA notice under section

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

801/- had escaped assessment on\naccount of non-filing of return and on account of such erroneous and illegitimate\ndeduction. To bring this amount of income to tax, proceedings u/s 147 of the Act\nwere initiated in the case by recording reasons and after obtaining prior approval\nof the Principal Commissioner of Income Tax, Bathinda.\nA notice under section

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

801/- had escaped assessment on\naccount of non-filing of return and on account of such erroneous and illegitimate\ndeduction. To bring this amount of income to tax, proceedings u/s 147 of the Act\nwere initiated in the case by recording reasons and after obtaining prior approval\nof the Principal Commissioner of Income Tax, Bathinda.\nA notice under section

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

801/- had escaped assessment on\naccount of non-filing of return and on account of such erroneous and illegitimate\ndeduction. To bring this amount of income to tax, proceedings u/s 147 of the Act\nwere initiated in the case by recording reasons and after obtaining prior approval\nof the Principal Commissioner of Income Tax, Bathinda.\nA notice under section

SHRI GOVIND SWAROOP GARG,AJMER vs. INCOME TAX OFFICER, WARD-1-2, AJMER

In the result, ground is allowed for statistical purposes

section 2(22)(e) of the Act. Therefore, remaining advances to the tune of Rs 32.45 lacs will be considered for determining deemed dividend. The AO has determined the accumulated profits at Rs 28.35 lacs of M/s Raj Auto Wheels Private Limited which has not been disputed by the assessee. The lower of the two i.e, Rs 28.35 lacs

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

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS order is concerned, assessee filed detailed reply before the AO and also before the appellant authority. The submission of the assessee on such payment is reproduced at Pg 11-17 of the appellate order. On such payment, either section 194C is not applicable or such payment is beyond the threshold limit prescribed u/s 194C or the assessee has furnished

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS order is concerned, assessee filed detailed reply before the AO and also before the appellant authority. The submission of the assessee on such payment is reproduced at Pg 11-17 of the appellate order. On such payment, either section 194C is not applicable or such payment is beyond the threshold limit prescribed u/s 194C or the assessee has furnished

ITO (TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS order is concerned, assessee filed detailed reply before the AO and also before the appellant authority. The submission of the assessee on such payment is reproduced at Pg 11-17 of the appellate order. On such payment, either section 194C is not applicable or such payment is beyond the threshold limit prescribed u/s 194C or the assessee has furnished

ITO(TDS) ALWAR, ALWAR vs. SHRI BABA MOHAN RAMJI KALIKHOLI WALAMILKPUR GURJAR, ALWAR

9. In view of the above discussion, all the appeals filed by the department deserve to be dismissed

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS order is concerned, assessee filed detailed reply before the AO and also before the appellant authority. The submission of the assessee on such payment is reproduced at Pg 11-17 of the appellate order. On such payment, either section 194C is not applicable or such payment is beyond the threshold limit prescribed u/s 194C or the assessee has furnished

DEVIKA BUILDESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

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

Section 133(6) to the recipients were returned undelivered. further raising doubts about the genuineness of the transactions. (iii) Merely producing TDS certificates or making payments through banking channels does not substantiate the genuineness of expenses, as held in judicial decision in case of Sumati Dayal v. CIT (214 ITR 801

ELCON DRUGS & FORMULATION LTD.,JAIPUR vs. JCIT(OSD), CIRCLE-4, JAIPUR

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

TDS has been deducted from interest of Rs. 3,36,201/- paid to various financial institution. However, form 26A in accordance with section 201(1) of the I.T. Act of India Bulls Financial Services ltd. for Rs. 2,36,244/- has been submitted. Therefore in view of provision to section 40(a)(ia) the disallowances

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the\ncross objection of the assessee are allowed

TDS) [2023] 154 taxmann.com 465 (SC) passed order as under-\nORDER\n1. Delay condoned.\n2. Leave granted.\nThis two sentence order establishes the application of mind of Hon'ble Supreme\nCourt of India. The application of mind is the whole process through which the all\nthe facts and questions of law has been considered by Hon'ble Supreme Court\nand

BRIJ BIHARI AGRAWAL,JAIPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 , JAIPUR

section.\nAppellant prays reopening the assessment under the facts and\ncircumstances of the case and is not in accordance with law, thus\nconsequent order deserves to be quashed.\n2. On facts and circumstances of the matter the Id. CIT(A) has erred in\nconfirming the addition of Rs. 1,76,342/-made by Id.AO on the basis of\nan excel

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party mentioned

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

TDS) [2023] 154 taxmann.com 465 (SC) passed order as under- ORDER 1. Delay condoned. 2. Leave granted. This two sentence order establishes the application of mind of Hon'ble Supreme Court of India. The application of mind is the whole process through which the all the facts and questions of law has been considered by Hon'ble Supreme Court

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, 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 MUKUT BEHARI 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