SHRI LALIT KUMAR KALWAR,SARWAR vs. INCOME TAX OFFICER, AJMER

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

capital gain without giving proper benefit of indexation and deduction u/s 54F of the Act. 4. That on the facts and in the circumstances of the case, the ld. CIT (A) grossly erred in adopting fair market value of property from F.Y. 2004-05 without considering the explanation (iii) to provision of section 48 of the Act. 5. That

BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

234A, 234B, and 234C of the IT Act. 4.4 The appellant has filed detailed submissions. It is stated that vide a certificate no. 4/26/56-Po11.III of Ministry of Home Affairs, Po11 III Section intimated vide letter dated 12th November, 1958, exemption from income tax was given to the trust. The appellant has stated that AO has failed to appreciate that Section

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

capital gains were disclosed by the appellant in the income tax return for the year under appeal. There is no addition w.r.t. sale consideration. The regular scrutiny assessment for the year under appeal had already been completed wherein no addition has been made on the issue. Even in the satisfaction note although the reference to seize documents in the form

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

234A, B,C and D. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full . 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

VINAYA SHARMA,KOTA vs. ACIT CENTRAL CIRCLE, KOTA

gains arising from transfer of agriculture\nlands situated in rural areas will continue to be outside scope of capital\nasset except agriculture land in urban areas and municipality /cantonment\nboard up to prescribed limit. In the light of the discussion so recorded\nherein above ground no. 2 and additional ground raised by the assessee\nstands allowed.\n19. Ground

ROSHAN LAL,ALWAR vs. INCOME TAX OFFICER, BHIWADI

Appeal of the assessee is allowed for

Bench: The Hon'Ble Income Tax Appellate Tribunal, Jaipur.

capital asset under Section 2(14) of the Act, the appellant, being a layperson with limited financial literacy and no prior knowledge of tax laws, genuinely believed that the transaction was entirely tax-exempt. Accordingly, he did not file an ITR for the said year, under the bona fide belief that no tax liability arose from the transaction

ALOK KUMAR JAIN ,PEARL PLEASURE vs. ACIT CIR-6, JAIPUR, NEW CERNTRAL REVENUE BUILDING, BHAGWAN DASS ROAD, JAIPUR, RAJASTHAN,

Bench: Him.

Section 68, the first condition is that the amount must be credited in the books of accounts, Ld. AO has nowhere mentioned that he found any sum credited in appellant's books of accounts. Further, as stated above, Alok Kumar Jain vs. ACIT/DCIT the Appellant already submitted the sufficient documentary evidence to establish the genuineness of the exemption claimed

MUKESH KUMAR JAJORIYA,JAIPUR, RAJASTHAN vs. ITO WD 2(3), JPR, JAIPUR, RAJASTHAN

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

section 144/147 of the Income Tax Act,1961 [ for short “Act” ] by the ITO, Ward-2(3), Jaipur. 2.1 The assessee has marched this appeal on the following 2 Sh. Mukesh Kumar Jajoriya vs.ITO grounds:- “1. The impugned addition made in the order u/s 144/147 dated 28.12.2019 is contested on the grounds of jurisdiction and various other reasons

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

capital gain, he cannot simply dispute fact that\nassessee did not file return—Entire reasoning recorded by AO for\ninitiation of reassessment proceeding and issuance of notice under\nsection 148 was on wrong and incorrect facts that assessee has never\nfiled return of income, and in fact, it was filed—Initiation of\nreassessment proceeding u/s.147 and notice under section

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

capital gains were\r\nnot treated to be genuine, AO also rejected claim of assessee for exemption u/s\r\n54F—CIT(A) held that, rejection of claim of exemption u/s 54F by AO, was in\r\norder-Held, section 54F, neither provided as pre-condition requirement of filing\r\nof 'return of income' by assessee within stipulated time period

NAHTA TRADING CO.,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

In the result, the appeal of the assessee is allowed for statistical purposes

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

capital gain even though the same pertained/belonged to Smt. Sangeeta Nahata and not to the appellant. The addition so made and the confirmation thereof by the ld. CIT(A) being contrary to the provisions of law and facts of the case, the same kindly be allowed in full. 3. The Ld. CIT(A) erred in law as well

MOHAMMED SABIR BABUBHAI SHAIKH,AHMEDABAD vs. ITO WARD 6(1), JAIPUR

In the result, the appeal of the assessee is allowed

capital gain is not correct, the addition\nmade by the AO sustained. The appeal on these grounds are treated as\ndismissed.\n7. Ground No 3 is directed against the AO charging interest u/s234A, B & 234C.\nInterest under section 234A

MOHAMMED SIRAJ,JHUNJHUNU vs. ITO, WARD-1, JHUNJHUNU, JHUNJHUNU

In the result, the appeal of the assesee is allowed for statistical purposes

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

Section 154 for rectification of mistake apparent on record as the issue involved are not covered under mistake apparent on record under the scope of 154 of the Act. Kindly quash the rectification order u/s 154 or delete the addition. 3.1 Brief facts of the case are that the return of income was filed by the assessee

IDRISH,MATAWAS vs. ITO, WARD-BHIWADI, INCOME TAX

In the result, the appeal of the assessee is allowed for statistical purpose

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

capital gain on sale of land without granting any benefit of the cost of acquisition/ cost of improvement of land. The addition so made without giving benefit of COA and COI by the Id. AO and confirmed by the Id. CIT(A), is totally contrary to the provisions of law and facts on the record and hence the same kindly

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

capital gain, he cannot simply dispute fact that assessee did not file\n30\nITA No. 157/JPR/2024\nSuva lal Paharia vs. ITO\nreturn-Entire reasoning recorded by AO for initiation of reassessment proceeding and\nissuance of notice under section 148 was on wrong and incorrect facts that assessee has\nnever filed return of income, and in fact, it was filed-Initiation

PUNEET SINGHVI,KOTA vs. ITO, WARD-2(1), KOTA

In the result, the appeal of the assessee is allowed for statistical purposes

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

234A, 234B, 234C & 234D of the Act. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 2.1 Apropos Ground of appeals (supra), it is noted that the ld. CIT(A) has partly allowed the appeal of the assessee

KATH BROTHERS,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

234A, B,C and D. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full . 3 Kath Brothers vs. ACIT 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal

KAMAL DEWAN,JAIPUR vs. ITO WARD 2(3), JAIPUR

capital gains to tax-Sale consideration equivalent to stamp duty value has\nbeen duly disclosed by assessee and there is no finding that assessee has received\nany amount over and above declared sale consideration—Therefore, given that sale\nconsideration has been received directly in assessee's bank account, source of cash\nwithdrawals in earlier two years has been clearly demonstrated

KAILASH BHIL,AJMER vs. ITO WARD 2(3), AJMER, AJMER

In the result, the appeal of the assessee is allowed for statistical\npurposes\nOrder pronounced in the open court on 28/10/2025

234A & 234B of the Act. The appellant totally\ndenies it liability of charging of any such interest. The interest, so charged,\nbeing contrary to the provisions of law and facts, kindly be deleted in full.\n7. The appellant prays your honour to add, amend or alter any\nof the grounds of appeal on or before the date of hearing.\nDuring