SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

VINAYA SHARMA,KOTA vs. ACIT CENTRAL CIRCLE, KOTA

234 A, B,C. The appellant totally denies it liability of charging\nof any such interest. The interest, so charged, being contrary to the provisions of\nlaw and facts, may kindly be deleted in full.\n5. The appellant prays your honors indulgence to add, amend or alter all or any of\nthe grounds of the appeal on or before

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

234-238/Vol-2 20/1025356837(1) 16th Dec 2020 ITBA/AST/F/142(1)/2020- 239-240/Vol-2 21/1029027261(1) Above notices were duly responded by below mentioned submissions:- S. No Date of Copy at PB Submission page 5 Career Point Limited, Kota. 12th Oct 2019 ITBA/AST/S/143(2)/2019- 15/Vol-1 20/1018220568(1) 09th Jan 2021 ITBA/AST/F/142(1)/2019- 16-17/Vol-1 20/1025356837(1) 09th

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

234 A,B,C. The appellant totally denies it liability of charging\nof any such interest. The interest, so charged, being contrary to the provisions of\nlaw and facts, may kindly be deleted in full.\n4. The appellant prays your honors indulgence to add, amend or alter all or any\nof the grounds of the appeal on or before

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

234 A,B,C. The appellant totally denies it liability of charging\nof any such interest. The interest, so charged, being contrary to the provisions of\nlaw and facts, may kindly be deleted in full.\n4. The appellant prays your honors indulgence to add, amend or alter all or any\nof the grounds of the appeal on or before

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source

SHREE AURO IRON LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-I, JAIPUR

In the result, this appeal of the assessee is allowed

gain but the ld. AO allowed the\nsame.\n5.1 The appellant filed a reply to such notice of the ld. PCIT 1, Jaipur and\nstated that during assessment proceedings it had submitted complete details about\ninterest expenditure which was not separately incurred but were quantified out of\nworking capital loan limit given by the bank and other loans. The appellant

YUWAM EDUCATION PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

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

234 days, no evidences and no reconciliation have been filed by the appellant in support of the lower figures of profit, the presumption u/s 292C has not been proved wrong by the appellant, thus the U Turn is not a valid retraction. In the appeal, the Appellant has also not placed on record the complete facts of the issue/income

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

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

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

234 (Guj).’’ 4.4 It is observed that the AO has provided all the details, the appellant has attended the re-assessment proceedings from time to time and has filed the details as sought by the AO. It is also observed that the appellant has never pursued the alleged objection filed against the notice u/s 148 of the Act before

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024

capital gains indexation factor to estimate the\nrevenue for other years.\nIt is now a settled law that additions cannot be made arbitrarily merely on\nsurmises and conjectures.\nIt is further submitted that the Id. A.O. grossly erred in extrapolating a\nsolitary transaction (though it was the first transaction which also was\nunfortunately cancelled and it pertains

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section