ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

133A was carried out on 09.12.2014 i.e.before the close of\nthe relevant previous year, during which, the assessee admitted income of Rs.3.94\ncr./- and including the same, ROA was filed u/s 139(1) on 15.09.2015 at total\nincome of Rs.3,95,19,200/-which was a voluntary declaration.\n3.2\nThe very fact of the assessee declaring additional income during

ITO, JAIPUR vs. RADAHA GOVIND BUILD ESTATE PVT. LTD., JAIPUR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 468/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 I.T.O. Cuke M/S Radha Govind Build Estate Vs. Ward 3(5), Pvt. Ltd., Jaipur. E-4, Ganesham Tower, Amrapali Circle, Vaishali Nagar, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadcr 0186 L Vihykfkhz@Appellant Izr;Fkhz@Respondent

survey u/s 133A in case of appellant company allegedly on account of – (i) various expenses incurred for stamps, advertisement, leveling of land etc amounting to Rs. 2,08,002/- on the basis of impounded page No. 25 – 28. (ii) Profit on sales collection amounting to Rs. 6,57,000/- on the basis of impounded page No. 45. (iii) Pertaining

RADHA GOVIND BUILDESTATE P. LTD,JAIPUR vs. ITO, JAIPUR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 468/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 I.T.O. Cuke M/S Radha Govind Build Estate Vs. Ward 3(5), Pvt. Ltd., Jaipur. E-4, Ganesham Tower, Amrapali Circle, Vaishali Nagar, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadcr 0186 L Vihykfkhz@Appellant Izr;Fkhz@Respondent

survey u/s 133A in case of appellant company allegedly on account of – (i) various expenses incurred for stamps, advertisement, leveling of land etc amounting to Rs. 2,08,002/- on the basis of impounded page No. 25 – 28. (ii) Profit on sales collection amounting to Rs. 6,57,000/- on the basis of impounded page No. 45. (iii) Pertaining

ITO, JAIPUR vs. RADAHA GOVIND BUILD ESTATE PVT. LTD., JAIPUR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 468/Jp/2017 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 I.T.O. Cuke M/S Radha Govind Build Estate Vs. Ward 3(5), Pvt. Ltd., Jaipur. E-4, Ganesham Tower, Amrapali Circle, Vaishali Nagar, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadcr 0186 L Vihykfkhz@Appellant Izr;Fkhz@Respondent

survey u/s 133A in case of appellant company allegedly on account of – (i) various expenses incurred for stamps, advertisement, leveling of land etc amounting to Rs. 2,08,002/- on the basis of impounded page No. 25 – 28. (ii) Profit on sales collection amounting to Rs. 6,57,000/- on the basis of impounded page No. 45. (iii) Pertaining

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.”

133A of the Income-tax Act. During the course of survey, the statement of Shri Giriraj Nayati, president of the association was recorded on oath. Shri Giriraj Nayati had admitted that the assessee had filed IT Returns only upto A.Y, 2013-14. At the time of survey, the assessee had not filed IT Returns

INCOME TAX OFFICER, JAIPUR vs. RAKESH GOEL, JAIPUR

In the result, the appeal of the revenue is dismissed

133A of the Act of the assessee were also recorded\nduring the course of survey (APB- 26-39) wherein certain admissions of\nadditional income were obtained from the assessee. The return of income for the\nyear under appeal was filed on 28.09.2013 declaring total income of\nRs.41,99,940/- (APB 01-04). Subsequently, the case of the assessee was\ncompleted

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)

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

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

u/s. 263 by the Id. PCIT is bad in law and\ndeserves to be quashed and set-aside.\nGround No. 5:\nDeduction under section 10AA of the Act:\n6. That as submitted hereinabove subsequent to survey conducted on 17-\n18.08.2017, reassessment proceedings u/s. 148 of the Act were initiated and\n37\nITA No. 598/JP/2024\nPinkcity Jewelhouse Pvt. Ltd. vs. PCIT

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

TDS survey u/s 133A(2A) of Income-tax Act 1961 was conducted on 28.01.2019 at the business premises of the assessee

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

TDS survey u/s 133A(2A) of Income-tax Act 1961 was conducted on 28.01.2019 at the business premises of the assessee

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMIITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

TDS survey u/s 133A(2A) of Income-tax Act 1961 was conducted on 28.01.2019 at the business premises of the assessee

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED ,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR, ALWAR RAJASTHAN

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

TDS survey u/s 133A(2A) of Income-tax Act 1961 was conducted on 28.01.2019 at the business premises of the assessee

BHARATPUR DUGDHA UTPADAK SAHKARI SANGH LIMITED,BHARATPUR vs. INCOME TAX OFFICER, TDS, ALWAR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 321 to 325/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2019-20 Bharatpur Dugdha Utpadak Sahkari Sangh Limited, Village Madarpur, Madarpur Road, Bharatpur cuke Vs. Income Tax Officer, TDS, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAATB 8926 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Dheeraj Borad (CA) jktLo dh vksj ls@ Revenue by : Smt.

TDS survey u/s 133A(2A) of Income-tax Act 1961 was conducted on 28.01.2019 at the business premises of the assessee

M/S. GURU KRIPA CAREER INSTITUTE PVT. LTD.,SIKAR vs. PR.CIT-3, JAIPUR

In the result, appeal of the assessee is allowed

u/s 133A , it is verifiable that out of the offered income of Rs.20,09,434/- in the computation of total income Rs.9,27,519/- was offered on account of reconciliation difference of service tax component between books of accounts and fee collection details and remaining amount of Rs.10,81,915/- i.e. Rs.20,09,434 minus Rs.9,27,519/- was offered

RTDC ,JAIPUR vs. DCIT, CIRCLE -TDS, JAIPUR

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

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

TDS survey u/s 133A (2A) of the Act. The assessee had sufficient time, prior to Covid, to streamline the papers

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR vs. SHRI RAMESH DANGAYACH, JAIPUR

u/s 133A of the I.T.Act, 1961 was conducted at the business premises of M/s.Radha Govind Build Estate Pvt.Ltd on 18.11.2009. During the course of survey proceedings, certain incrementing documents as per Annexure A were impounded containing page No.1 to 75. On perusal of impounded paper/documents, it was noticed that the directors of the assessee company, have sold land and received

ROOM NO. NA-103, NEW ANNEXE, NCR BUILDING, STATUE CIRCLE, , JAIPUR vs. SHRI LAXMI RAM KHANDELWAL, JAIPUR

u/s 133A of the I.T.Act, 1961 was conducted at the business premises of M/s.Radha Govind Build Estate Pvt.Ltd on 18.11.2009. During the course of survey proceedings, certain incrementing documents as per Annexure A were impounded containing page No.1 to 75. On perusal of impounded paper/documents, it was noticed that the directors of the assessee company, have sold land and received

ITO, WARD-2(2), JAIPUR vs. SHRI GIRRAJ AGARWAL, JAIPUR

u/s 133A of the I.T.Act, 1961 was conducted at the business premises of M/s.Radha Govind Build Estate Pvt.Ltd on 18.11.2009. During the course of survey proceedings, certain incrementing documents as per Annexure A were impounded containing page No.1 to 75. On perusal of impounded paper/documents, it was noticed that the directors of the assessee company, have sold land and received