PREM PRAKASH AGARWAL,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

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

270A or clause (c) of sub- section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) or sub-section (1A). (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation

AJMER INDUSTRIES LLP,NAYA BAZAR AJMER vs. DCIT CENTRAL CIRCLE AJMER, JAIPUR ROAD AJMER

In the result, three appeals of the assessee are allowed

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

270A or clause (c) of sub- section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) or sub-section (1A). (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation

JOINT COMMISSIONER OF INCOME TAX, AJMER vs. M/S R.P.WOOD PRODUCTS PVT. LTD., , AJMER

In the result, appeal of the assessee is allowed

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

270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee in respect of the undisclosed income referred to in sub-section (1) or sub-section (1A). (3) The provisions of sections 274 and 275 shall, as far as may be, apply in relation to the penalty referred to in this section. Explanation

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

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)

270A, 271A and 272A(1)(d), which are not sustainable when the primary addition itself is not justified. 8. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeal at the time of hearing.” 3. We find that both these appeals filed by the assessee are delayed by 68 days each

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

In the result the appeal of the assessee is allowed

270A. Therefore the ground\nraised is dismissed.\nGround No. 3: The appellant craves the right to add, delete or amend any of the\ngrounds of appeal either before or at the time of hearing of appeal.\nThis is a general ground raised that does not require adjudication.\n6.\nIn the result, the appeal of the appellant is treated as dismissed

NRI-BUILDTECH (INDIA) PRIVATE LIMITED,BHIWADI vs. PCIT JAIPUR-1, JAIPUR

In the result, the appeal filed by the assessee is dismissed

Bench: Dr. S. Seethalakshmi, Jm & Dr. Dipak P. Ripote, Am Vk;Dj Vihy La-@Ita No. 724/Jpr/2024 Fu/Kzkj.K O"Kz@Assessment Year : 2018-19 Nri-Buildtech (India) Private Limited Cuke The Pcit Vs. Main Road Chopanki, Near Power Jaipur-1, Jaipur. House, Vill- Bilahedi, Bhilwadi, Alwar. Lfkk;Hys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaecn3080A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@Assesseeby : None Jktlo Dh Vksj Ls@Revenue By : Shri Ajay Malik (Cit) Lquokbz Dh Rkjh[K@Date Of Hearing : 22/07/2024 Mn?Kks"K.Kk Dh Rkjh[K@Date Of Pronouncement: 24/09/2024

bogus purchases or unexplained purchases), this addition should have been made u/s 69C whereon tax needs to be charged at special rates as per provisions of section 115BBE. The AO in this case has made addition under regular head resulting in under charging of Tax as the regular addition made is charged at the rate of 30% plus surcharge

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

The appeals of the assessee are allowed

270A, 271A and 272A(1)(d), which are not\nsustainable when the primary addition itself is not justified.\n8. The appellant craves leave to add, amend, alter or delete any or all of the above\ngrounds of appeal at the time of hearing.\"\n3.\nWe find that both these appeals filed by the assessee are delayed by 68 days\neach

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

bogus gifts. \nThe Hon'ble Finance Minister has made this intention clear by referring to the Gift \ntax Act, 1958, and by adding exception for gift received from relatives on the \noccasion of marriage etc. It is also noteworthy that like gift tax, the basic \nexemption limit has also been prescribed in the section and various exceptions \nprovided in section

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

purchasers on this line. Suffice\nto say that this throws an impossible burden on the Assessing Officer, having\nregard to the observations of the Supreme Court that the assessee cannot be\npermitted to take advantage of his own illegal acts, that it was his duty to place all\nfacts truthfully before the assessing authority, that if he fails

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