MOHAN SINGH,VIDHYADHAR NAGAR vs. INCOME TAX OFFICER, NCRB JAIPUR

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

bogus purchase. It is here to submit that Ld AO has not quoted under which provision of\nIncome tax Act he has made such addition to total income and thus merely on his whims &\nfancies the purchase of Rs. 266591095/- is treated as unverifiable purchase and added to total\nincome and further CIT (A) on the ground of non submission

PRIYANKA SURANA,JAIPUR vs. ITO WARD 5(1), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

234A, B.C. The interest so charged is being totally contrary to the provisions of law and on facts of the case and hence same may kindly be deleted in full.’’ 3 MS. PRIYANKA SURANA VS ITO, WARD 5(1), JAIPUR 2.1 During the course of hearing, the ld. AR of the assessee has filed the written submission focusing

RUKMANI JEWELLERS PRIVATE LIMITED,JAIPUR vs. DCIT CIR.-4 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

234A, B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full. 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date of hearing

PRABHATI DEVI,DAUSA vs. ITO WARD DAUSA , DAUSA

In the result, appeal of the assessee is allowed

bogus purchases and to that extent profit had\nescaped assessment from tax. The assessee filed its objections to the reopening of\nassessment. The AO passed an order rejecting the objections raised by the petitioner\nwhich showed that the reopening was based on material received from the DGIT (Inv.),\nMumbai, pursuant to inquiries made by him (the DGIT). On writ filed

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

bogus entities-Tribunal\nallowed assessee's appeal on merits-Revenue appealed against appellate order on merits-\nAssessee's cross appeal was on correctness of reopening of assessment-Tribunal upheld\nassessee's cross-objections and dismissed Revenue's appeal holding that there was no\nproper application of mind by concerned sanctioning authority u/s Section 151 as a pre-\ncondition for issuing

SHALINI JAGWAYAN,JAIPUR vs. ITO WARD 4(4), JAIPUR

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

234A, B, C. The interest so charged is being totally contrary to the\nprovision of law and on facts of the case and hence same may kindly be deleted in\nfull.\n\n4. That the appellant prays your honour indulgences to add, amend or alter of or any of\nthe grounds of the appeal on or before the date

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)

purchase of diverse materials and services. Government contracts have specific compliance requirements affecting profit margins. 5. The ld. CIT (A) erred in confirming the addition of Rs. 91,05,708/- which is Excessive compared to the declared income of Rs. 70,33,180/- and not supported by any material evidence of income suppression. It is based on presumptions rather than

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

The appeals of the assessee are allowed

purchase of diverse materials and services. Government\ncontracts have specific compliance requirements affecting profit margins.\n5. The ld. CIT (A) erred in confirming the addition of Rs.91,05,708/- which is\nExcessive compared to the declared income of Rs.70,33,180/- and not supported\nby any material evidence of income suppression. It is based on presumptions\nrather than facts

SANTOSH KANWAR,JAIPUR vs. ITO 6(4 ) JAIPUR, JAIPUR

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

234A, 234B, 234C, 234D & 244A(3) if applicable as per rules. ITNS-150 issued, which is forming part of this order. Issue demand notice & challan accordingly. Penalty notice u/s 274 r.w.s. 271(1)(c) is issued separately for furnishing inaccurate particulars.” 4 Santosh Kanwar, Jaipur. 4. Assessee-appellant, an individual, used to draw salary as director of Singla Buildcom

ABHISHEK KHANDELWAL,AJMER vs. ITO WD-2(2), AJMER

purchase bills\netc were e-filed to A.O. & verified by him.\nThat the appeal was filed to CIT(A) & time to time submissions as called filed. The\necision of CIT(A) dated 26.10.2023 was received (Seen & viewed) on portal only on\nIND5.04.2024. thus it caused delay in filing the appeal & assessee request for\ncondonation of same since the delay cause

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

purchases from the assessee. He also expressed his inability in furnishing the addresses of the persons appearing in the loose papers on the ground that these papers were written by his father, who has suffered brain hemorrhage and was unable to speak. The facts being so, it is not clear that how the ld. AO has concluded that the papers

M/S. BANSIWALA IRON & STEEL ROLLING MILLS,JAIPUR vs. DCIT, CIRCLE-3,, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1388/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 Cuke M/S Bansiwala Iron & Steel Rolling Mills, D.C.I.T., 2Nd Floor, Somani Building, S.C. Link Vs. Circle-3, Road, Loha Mandi, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadfb 2375 A Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Mahendra Gargieya & Shri Dewang Gargieya (Advs) Jktlo Dh Vksj Ls@ Revenue By: Shri Rajendra Singh (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

234A, 234B & 234C of the Act. The appellant totally denies its liability of charging of any such interest. The interest so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 6. The appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

Section 34) are \nadmissible under Section 9 of the Act to support an inference about the \nformer's correctness still those entries would not be sufficient to charge \nShri Advani and Shri Shukla with the accusations levelled against them \nfor there is not an iota of independent evidence in support thereof. In \nthat view of the matter we need

NAVAL KISHORE ,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

234A, 234B of the Act. The\nappellant totally denies its liability of charging of any such interest. The\ninterest so charged, being contrary to the provisions of law and facts,\nkindly be deleted in full.\n8. The appellant prays your honor indulgences to add, amend or alter\nof or any of the grounds of the appeal on or before

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

purchase of properties were seized, as specifically noted by the AO himself in the satisfaction note recorded u/s 153C of the Act. There apart, at various places including the finding recorded in the assessment order for AY 2012-13, the fact of seizure of possession letter is mentioned. The Respondent AO simply mentioned that what was shared by the DDIT

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

234A, B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full. Koshal Kishor Sharma, Jaipur. 6. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

234A, B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full. Koshal Kishor Sharma, Jaipur. 6. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

Bench: Him.

234A, 234B and 234C of the Act. 23. The Appellant craves leave to add, amend and modify all or any ground of appeal on or before the date of hearing.” 2.2 Whereas the grounds appeal raised by the revenue in appeal No. 740/JP/2024 for assessment year 2021-22 reads as follows: “1. Whether on facts and in circumstances