JITENDRA KUMAR TAHILRAMANI,JAIPUR vs. ITO WARD-2, JAIPUR., JAIPUR

Bench: Him.

234B of IT Act. In view of the findings contained in the paragraph 5.4 above, there is no need to separate adjudication. 6.0 In the result, the appeal is dismissed.” 9. Feeling dissatisfied the assessee preferred present appeal on the grounds as reproduced hereinabove. To support the various grounds so raised by the ld. AR of the assessee, has filed

NAHTA TRADING CO.,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

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)

234B, 234C. The levy interest being charged, is contrary to the provisions of law and facts, kindly be deleted in full. 4. the appellant prays your honor indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date of hearing.” 3. Brief facts of the case are that the assessee

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

ASHOK KUMAR AGARWAL,HINDAUN CITY vs. ITO, DAUSA

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

Bench: The Issue Of Notice U/S 148. 2

234B & 234c of the I.T. Act, 1961.” 2. Ground no. 1 is regarding validity of reopening. The assessee filed its return of income on 27.10.2004 declaring total income of Rs. 1,49,009/- which was processed u/s 143(1) of the Act. Thereafter, the AO noted that during the year under consideration the assessee entered into transactions 3 ITA 111/JP/14_

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

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

bogus gifts in the regular assessment proceedings, the proceedings for penalty were drawn under Section 271(1)(c) of the Act. The material found in the search may be a ground for notice and assessment under Section 153A of the Act but that would not efface or terminate all the consequence, which has arisen out of the regular assessment

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

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025 \nfu/k Zkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal \n395, Narnoli Mansion, Outside \nSanganeri Gate, Jaipur \ncuke \nVs. \nACIT, \nCentral Circle-2, \nJaipur \nLFkk;h y s[kk la-@thvk Zvkj la-@PAN/GIR No.: ABRPA9601M \nvihykFkhZ@Appellant \ni zR;Fkh Z@Respondent\n\n\nvk;dj vihy la-@ITSS No. 03/JP/2025 \nfu/kZkj.k o"kZ@Assessment Year

234B & \n234C of the Income Tax Act 1961 for Rs.19,08,302/- and Rs.40,656/-which is \ncontrary to the provisions of law where the specific request was made by the \nassessee in the return filed u/s 139 of the Act.\n6. Under the facts and Circumstances of the case the Learned CIT(A) has \nerred in not allowing benefit

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respondent\n\nvk;dj vihy la-@ITSS No. 03/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Year : 2015-16\

234B &\n234C of the Income Tax Act 1961 for Rs.19,08,302/- and Rs.40,656/-which is\ncontrary to the provisions of law where the specific request was made by the\nassessee in the return filed u/s 139 of the Act.\n6. Under the facts and Circumstances of the case the Learned CIT(A) has\nerred in not allowing benefit

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

234B & 234C is not justified and hence, directed to be deleted... ” In view of facts and circumstances of the case as discussed above and respectfully following the decisions of aforementioned judicial pronouncements, AO is directed to re-compute the interest chargeable u/s 234 B accordingly after giving credit of amount of Rs. 7,77,400/= being claim made