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.”

127(2) (a) which contemplates a positive state of mind of two jurisdictional Commissioners of Income Tax which is conspicuously absent—Transfer of Income-tax/assessment file of assessee from Assessing Officer, Tamil Nadu to Assessing Officer, Kerala is not justified—High Court order set aside—Special appeal allowed. Although, the ld DR has relied upon the decision

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S VISION ESTATES PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

section 2(14) of the I.T. Act, 1961 and therefore no capital gain is chargeable on its compulsory acquisition. 2. The respondent craves permission to add to or amend to any of grounds of appeal or to withdraw any of them.” 6. The fact as culled out from the records is that in this case, original return of income

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S RIGID CONDUCTORS (RAJ.) PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

section 2(14) of the I.T. Act, 1961 and therefore no capital gain is chargeable on its compulsory acquisition. 2. The respondent craves permission to add to or amend to any of grounds of appeal or to withdraw any of them.” 6. The fact as culled out from the records is that in this case, original return of income

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S CHOKHI DHANI DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

section 2(14) of the I.T. Act, 1961 and therefore no capital gain is chargeable on its compulsory acquisition. 2. The respondent craves permission to add to or amend to any of grounds of appeal or to withdraw any of them.” 6. The fact as culled out from the records is that in this case, original return of income

DEPUTY COMMISSINER OF INCOME TAX, LIC BUILDING vs. M/S GEE VEE DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

section 2(14) of the I.T. Act, 1961 and therefore no capital gain is chargeable on its compulsory acquisition. 2. The respondent craves permission to add to or amend to any of grounds of appeal or to withdraw any of them.” 6. The fact as culled out from the records is that in this case, original return of income

BIRENDRA SINGH NIRBHAY,SIRSI ROAD JAIPUR RAJASTHAN vs. ITO WARD 3(1) JAIPUR, NCRB INCOME TAX DEPARTMENT STATUE CIRCLE JAIPUR RAJASTHAN

In the result, the appeal of the assessee is allowed

2) of the act mandates that CIT (A) shall\napply its mind to all the issues which arise from the order before him, whether or\nnot the appellant has raised the same before him. Therefore, it is held by the\ncourt that CIT (Appeal) has no power to dismiss appeal for non-prosecution.\nIn another case of Pawan Kumar Singhal

FEDERATION OF RAJASTHAN TRADE AND INDUSTRY,JAIPUR vs. ITO-EXEMPTION WARD-2, JAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

section 143(3) of the Income Tax Act, [Here in after referred as “Act” ] by the AO. 2 Federation of Rajasthan Trade & Industry 2. The assessee has raised following grounds:- “1) That the Ld. Commissioner of Income tax (Appeals) has grossly erred in holding and sustaining the addition of Rs. 57,50,287/ under the head of capital gain

SHRI ARNAV GOYAL,JAIPUR vs. ITO, WARD-2(4), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

section 10(38) of the Act and accordingly delete the addition made by the AO. The order of ld. CIT (A) is set aside.” Hon’ble Jaipur bench of ITAT vide order dated 14.10.2021 in the case of Lt. Sh Satpal Singh vs ACIT in ITA No. 289/JP/2020 has also decided the issue on favour of assessee. Reliance is also

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

section 6 of The Direct Tax Vivad Se Vishwas Act, 2020. The (Vivad se Vishwas) scheme also highlights the point that once the taxpayers decide to resolve the dispute with the tax authority under this scheme, then the amount payable would be considered final and such cases will not be opened again for proceeding under the Income

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

capital gains. The action of the ld.\nCIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may\nplease be granted by quashing the applicability of the provisions of section\n115BBE.\n5. The Assessee craves its right to add, amend or alter any of the grounds\non or before the date of hearing.\n5. Succinctly

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

127 of the I. T. Act dated 28.10.2020 issued by CIT (E) the case was centralized with DCIT(E), Circle-Jaipur. The CBDT, in view of COVID extended the limitation to finalize assessment through various notifications. Finally vide notification dated 25-06-2021 limitation to complete assessment was extended to 30.09.2021. In this case due to technical difficulty pendency could

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

127 of the I. T. Act dated 28.10.2020 issued by CIT (E) the case was centralized with DCIT(E), Circle-Jaipur. The CBDT, in view of COVID extended the limitation to finalize assessment through various notifications. Finally vide notification dated 25-06-2021 limitation to complete assessment was extended to 30.09.2021. In this case due to technical difficulty pendency could

SHRI ASHNUTH GOYAL,JAIPUR vs. ACIT, WARD -1(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

2: In all these grounds of appeal, assessee has challenged the action of ld. CIT(A) in confirming addition of Rs.30,04,864/- made by ld.AO u/s 68 of the Act by treating genuine Long Term Capital Gain earned by assessee as mere accommodation entry and bogus and thereby withdrawing exemption u/s 10(38). SHRI ASHNUTH GOYAL VS ACIT, WARD

RAJRANI SINGHAL,BEAWAR vs. DCIT, CENTRAL CIRCLE, AJMER, AJMER

section under which the order is\npassed\n2014-15\n1125/JPR/2024\n12.08.2024\n30.12.2019\n153A r.w.s 153B/143(3)\n2015-16\n1126/JPR/2024\n12.08.2024\n30.12.2019\n153A r.w.s 153B/143(3)\n2016-17\n1127/JPR/2024\n12.08.2024\n30.12.2019\n153A r.w.s 153B/143(3)\n2017-18\n1128/JPR/2024\n12.08.2024\n30.12.2019\n153A r.w.s 153B/143(3)\n2014-15\n1120/JPR/2024\n09.08.2024\n30.12.2019\n153A r.w.s 153B/143(3)\n2015-16\n1122/JPR/2024\n09.08.2024\n30.12.2019\n153A r.w.s 153B/143

VINODKUMAR AGARWAL,AJMER vs. DCIT, CENTRAL CIRCLE, AJMER

section 153 r.w.s. 153B/143(3) of the Income Tax\nAct (here in after \"Act\"), by the DCIT, Central Circle, Ajmer.\n2\nITA No. 254 to 257/JPR/2024\nSh. Vinod Kumar Agarwal vs. DCIT\nSince the issue involved in these four appeals of the\nassessee's are almost identical therefore, were heard together with\nthe agreement the parties and are being disposed

VINODKUMAR AGARWAL,AJMER vs. DCIT, CENTRAL CIRCLE, AJMER

In the result, the four appeals filed by the assessee are allowed for statistical purposes

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

section 153 r.w.s. 153B/143(3) of the Income Tax Act (here in after “Act”), by the DCIT, Central Circle, Ajmer. Sh. Vinod Kumar Agarwal vs. DCIT 2. Since the issue involved in these four appeals of the assessee’s are almost identical therefore, were heard together with the agreement the parties and are being disposed off by this consolidated order

VINODKUMAR AGARWAL,AJMER vs. DCIT, CENTRAL CIRCLE, AJMER

In the result, the four appeals filed by the assessee are allowed for statistical purposes

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

section 153 r.w.s. 153B/143(3) of the Income Tax Act (here in after “Act”), by the DCIT, Central Circle, Ajmer. Sh. Vinod Kumar Agarwal vs. DCIT 2. Since the issue involved in these four appeals of the assessee’s are almost identical therefore, were heard together with the agreement the parties and are being disposed off by this consolidated order

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

capital gains. The action of the ld. \nCIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may \nplease be granted by quashing the applicability of the provisions of section \n115BBE.\n5. The Assessee craves its right to add, amend or alter any of the grounds \non or before the date of hearing.\n5. Succinctly

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

capital gains. The action of the ld. \nCIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may \nplease be granted by quashing the applicability of the provisions of section \n115BBE. \n\n5. The Assessee craves its right to add, amend or alter any of the grounds \non or before the date of hearing