DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue is dismissed

16A-36A. The assessee's reply in response to remand report is at PB 37A-38A. Thereafter a supplementary remand report dt. 23.11.2021 (PB 39A-45A) was submitted by AO to Ld. CIT(A). The assessee's reply in response to this remand report is at PB 46A. 5. The Ld. CIT(A) after considering the fact that issue

BECKHAUL DIGITAL TECHNOLOGIES PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

capital gain and accumulation of income u/s 11(2) of the Income Tax Act, 1961 deserves to be deleted. (Emphasis Supplied] 1.6. Further, attention is also drawn towards the judgement of Hon'ble Delhi ITAT in matter of Vinod Malik [ITA no. 1635/Del/2021: Assessment Year 2019-20 dated 25.11.2022] wherein it was held that 7. Failure to adhere

SHRI YASH BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, this appeal of the assessee is allowed

capital gain. The order of the CIT (A), affirmed by the ITAT, deleting the addition, was not interfered with." 59. In Kabul Chawla (supra), the Court referred to the decision of the Rajasthan High Court in Jai Steel (India) v. Asstt. CIT [2013] 36 taxmann.com 523/219 Taxman 223. The said part of the decision in Kabul Chawla (supra) in paras

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

16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimationis given to the assessee of such adjustments either in writing or in electronic mode: Provided further that the response received from the assessee, if any, shall be considered before making any adjustment