ACIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. UNIMAX BUILDESTATE PVT LTD, JAIPUR

In the result, the appeal of the revenue as well as cross objection of the\nassessee are dismissed

capital gain is irrelevant. During the\nassessment proceedings, the assessee has submitted that the assessee has entered\ninto purchase transaction in the year under consideration. On the date of hearing\nfixed on 02.12.2016, the assessee furnished all the details, however, during the\nhearing itself the AO raised the issue of Purchase of property and gave the show\ncause notice

MUJMMEEL ,KOTA vs. ACIT-CENTRAL CIRCLE , KOTA

In the result, appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

capital gains tax, along with any associated documentation, resides solely with the seller and is a matter strictly between the seller and tax authorities. The broker is neither involved in the financial decisions of the seller nor privy to their unique financial situations or tax returns. Thus, there can be no expectation that the broker would maintain detailed or accurate

SUCHITA BHATIA,JAIPUR vs. DCIT CIR-6, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

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

144A of the Act may be invoked in suitable cases. g) Circular No. F.No.225/162/2016/ITA.II dated11-7-2016: CBDT with the approval of Revenue Secretary decided that there will be three type of notices i.e. 1) Limited Scrutiny, 2) Complete Scrutiny and 3) Manual scrutiny and provided the formats of the notices. It was also urged that henceforth notices will

MOHAN LAL ASHOK KUMAR SARAF,JAIPUR vs. DCIT CEN CIR 1, JAIPUR

In the result, the appeal of the assessee is allowed as indicated hereinabove

144A of the IT Act itself appears to be an afterthought. Instead of giving attention to the show cause notice and participating in the adjudication, the petitioner appears to have been ill-advised to venture out in filing the above application. 53. Further, the cash was not found under the control and the possession of the said Mr.S. Srinivasan

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)

144A stands disposed off and stated to file submission before AO if any. Another opportunity was provided vide this office letter dated 21.09.2021. Requesting therein to file reply by 24.09.2021. However, on this date also no reply was filed. Therefore, another opportunity was provided wide office notice dated 24.09.2021 requesting therein to submit reply by 27.09.2021. However, on this date

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:

144A stands disposed off and stated to file submission before AO if any. Another opportunity was provided vide this office letter dated 21.09.2021. Requesting therein to file reply by 24.09.2021. However, on this date also no reply was filed. Therefore, another opportunity was provided wide office notice dated 24.09.2021 requesting therein to submit reply by 27.09.2021. However, on this date

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

capital gain of Rs.\n252000/- on said purchase and sale.\n2. That the Id CIT(A) is also wrong and has erred in law in confirming addition of Rs.\n1100000/- made by the Id AO to the income of the appellant on account of alleged\ncash payment for purchase of plot at Muhana Road, Jaipur referred to in ground