ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S BITTHAL DAS PARWAL, HUF, JAIPUR

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition made by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

DCIT, CC-3, JAIPUR vs. SMT. JYOTI FALOR, JAIPUR

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition made by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S HARI NARAIN PARWAL, HUF, JAIPUR

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition made by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. SMT. SAROJ PARWAL, JAIPUR

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition made by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

DCIT, C.C. -03, JAIPUR vs. SHRI TEJENDER KUMAR FALOR, JAIPUR

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition made by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

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

gains was claimed as exempt u/s 10(38) of the Act. These shares were purchased by the assessee after making payment through payees account cheque which stood debited in the bank account of the assessee (APB – 35). These shares stood sold via transaction executed through Bombay stock exchange after payment of STT (Securities Transaction Tax) and other incidental charges. However

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SMT. SANGEETA MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

capital gain in the hand of Shri Rajendra Agarwal, no other incriminating material either found or referred or is the basis of the addition mode by the AO while framing the assessment under section 153A of the Act for the assessment years 2010-11 to 13-14. It is appropriate to refer relevant part of the assessment order in para

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

In the result, the appeal of the assessee is allowed

capital gain of Rs.15,72,409/- and not on entire value of transactions i.e. 86,31,724/-. Appellant prays that shares were purchased Online, through banking channels and were duly recorded in books of accounts, thus source of the same was explained and addition so made is absolutely unwarranted and deserves to be deleted. 3.1 That, Ld.CIT(A) has further

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)

capital gain is chargeable on its compulsory acquisition. 2. The appellant Pvt. Ltd. company before submitting the ground- wise submissions, the appellant submits the following undisputed facts of the case:– (i) That during the course of search and seizure action carried under section 132 of the IT Act by the Department no incriminating document was found and/or seized

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)

capital gain is chargeable on its compulsory acquisition. 2. The appellant Pvt. Ltd. company before submitting the ground- wise submissions, the appellant submits the following undisputed facts of the case:– (i) That during the course of search and seizure action carried under section 132 of the IT Act by the Department no incriminating document was found and/or seized