KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

iii) in respect of a deduction, where such deduction exceeds specified statutory\r\nlimit which may have been expressed as monetary amount or percentage or\r\nratio or fraction\r\n7.1 A joint reading of the above provisions makes it evident that the claim of\r\ndeduction under section 80P of the Act cannot be allowed the assessee

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

iii) disallowance of loss claimed, if return of the previous year\nforwhich set off of loss is claimed was furnished beyond the due\ndate specified under sub-section (1) of section 139;\n(iv) disallowance of expenditure [or increase in income]\nindicated in the audit report but not taken into account in\ncomputing the total income in the return

DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

1) 59[Subject to the provisions of sub-section (4), where, in the case of an assessee being an individual or a Hindu undivided family], the capital gain arises from the transfer of any long-term capital asset, not being a 60residential house (hereafter in this section referred to as the original asset), and the assessee has, within a period

KIRAN YADAV,JAIPUR vs. INCOME TAX OFFICER, WARD-1(3), JAIPUR, JAIPUR

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

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

section 50C to his notice. Further in the show cause notice proposed computation of capital gain was given. The assessee has requested for personal hearing on VC. However in the show cause notice it was clearly mentioned asunder: If required, after filing written reply you may request for personal hearing so as to make oral submissions or present your case

OMPRAKASH,DHOLPUR vs. ITO WARD 4 BHARATPUR, BHARATPUR

In the result, the both the appeals of the assessee are allowed for statistical\npurposes as indicated hereinabove\nOrder pronounced in the open court on\n17/01/2025

142(1) 11.10.2019 No compliance\n5. Show-cause notice 11.11.2019 (hearing date) | No compliance\n4. 3. As per the aforesaid show-cause notice, the assessee was requested to\nsubmit the detailed information in respect of the property sold such as sale\ndeed, purchase deed of the property sold and was informed why LTCG should\nnot be applied for the transaction

MAGENDRA SINGH RATHORE,ALWAR vs. ACIT CENTRAL CIRCLE-2, JAIPUR

142(1) dated 22.09.2019\nseeking details and information from the assessee, in response to\nwhich the assessee filed various detailed submission taking legal and\nfactual submissions/ objections with the alternative plea. The Id. AO\nhowever, not feeling satisfied with the explanations so furnished, made\nthe additions and disallowances on account of:\n(i)\nDisallowance of interest expenditure u/s 57(iii

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\n\n9\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n\n6.\nWhile search and seizure action u/s.132

MUNNI DEVI,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5,, JAIPUR

iii) of the IT Act, 1961 and therefore profit of Rs. 14050400/- earned by\nthe appellant on sale thereof is not exempt but chargeable to tax as Long term\nCapital gain.\n3. That without prejudice to the ground No (1) & (2) above the Id CIT (A) in further\nwrong and has erred in law in confirming action

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n6. While search and seizure action u/s.132 of the Act 1961 in the case\nof various persons of Dewan Group, various bunch of documents and loose\npapers related