JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

Gains earned by the assessee was deposited under Capital\nGains Account scheme wherefrom the amount was paid to the builder [PB\n180-183]. The said document was shown to the Assessing Officer during the\ncourse of assessment proceedings. He was satisfied and hence, no adverse\nview was taken.\n8. That the Assessing Officer passed order disposing objections raised

GOVERDHAN SIGH SHEKHAWAT,JAIPUR vs. ITO, JAIPUR

3 Shri Goverdhan Singh Shekhawat vs. ITO deposit in that account. The bank itself has confirmed the fact of opening up of capital gain account which is appearing in the certificate issued by the bank and has been placed on record. It was further submitted that the assessee was not assisted by any tax consultant at the time of opening

DINESSH KUMAR SHARMA,JAIPUR vs. ITO, WARD4(2), JAIPUR

In the result, appeal of the assessee is allowed

capital gains' but no addition was made in this regard, as no gains accrued to the appellant.\nHowever, learned AO proceeded to make addition on \"investment amount' under section 69A\nwhich is uncalled for.\n\nGround of Appeal No. 3\n\nThat the Ld. Assessing Officer erred in law in not complying with principles of natural justice.\nFurther

INCOME TAX OFFICER, JAIPUR vs. VINOD KUMAR JHARCHUR HUF, JAIPUR

In the result, the ground raised by the assessee in the application filed under rule 27

capital gain on sale of house property which was shown at nil after claiming exemption u/s 54 of the Act. Please refer computation of total income which is placed at PB 11-13 The case of the assessee was taken up for scrutiny and the assessment was completed u/s 143(3) of the Act on dt.28-6-2016 by accepting the exemption

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

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

253 ITR 633 (Rajasthan), wherein the assessee had raised a claim for weighted deduction under section 35B during the assessment proceedings before the AO. The Hon’ble Court upheld the decision of Tribunal and held that the Appellate Authority has the power to consider a larger amount if the materials supporting that claim are already available on record

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

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

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)

gain on sale of “UTI Transportation and Logistics Fund under section 10(38), and by investment of Rs 1,99,000/- which was made from owned funds as assessee was having availability of ample of owned funds. So, no borrowing cost has been incurred towards purchase of this UTI TRANSPORTATION AND LOGISTICS FUND and other investments which may generate exempt

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

253 of the IT Act. Therefore, the assessee could have very well file the cross objection after receiving the notice of appeals filed by the revenue against the impugned orders of the ld. CIT (A). The ld. CIT (A) has not adjudicated the grounds raised by the assessee regarding validity of reopening on the reason that the issue of quantum

ACIT, JAIPUR vs. SHRI KALYAN BUILDMART PVT. LTD., JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

253 of the IT Act. Therefore, the assessee could have very well file the cross objection after receiving the notice of appeals filed by the revenue against the impugned orders of the ld. CIT (A). The ld. CIT (A) has not adjudicated the grounds raised by the assessee regarding validity of reopening on the reason that the issue of quantum

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

253 of the IT Act. Therefore, the assessee could have very well file the cross objection after receiving the notice of appeals filed by the revenue against the impugned orders of the ld. CIT (A). The ld. CIT (A) has not adjudicated the grounds raised by the assessee regarding validity of reopening on the reason that the issue of quantum

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

gained anything and there is no prejudice caused to the department of present dispute as the assessee has merits of its case. In support of this contention the ld. AR of the assessee has relied upon the following judicial precedent directly applicable to the facts on the case. The decision so relied are as under: a) Hon’ble Supreme Court

RAJASTHAN STATE MINES & MINERALS LTD.,JAIPUR vs. ACIT, JAIPUR

In the result, appeal of the Revenue is partly allowed for statistical purpose

3,15,50,975/- on account of unpaid land tax u/s 43B of the Act ignoring the fact that same is already offered for tax in AY 2010-11 and assessed by the AO. The ld. Counsel for the 46 ITA No. 253/JP/2015 along with 13 other appeals. M/s Rajasthan State Mines & Minerals Ltd. assessee reiterated the submissions as made

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

253(3), the appeal was to be\nfiled on/before dated 29.09.2024 however, the same has been filed on dated 01.10.2024.\nThus, the appeal was filed with a delay of 2 days.\n2. Reasonable Cause Exist: In this connection, it is humbly submitted that although there\nwas no delay in filing the instant appeal, in as much as the same

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

3,53,826/- Shri Jitendra Kumar Agarwal vs. DCIT 2016-17 59-60 1,84,14,307/- It is submitted that ld. CIT(A) after thorough analysis of such working has granted relief on this issue, appellant prays such action of ld.CIT(A) deserves to be upheld. Issue: Purchases considered as unaccounted sales: It is submitted that

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

3,53,826/- Shri Jitendra Kumar Agarwal vs. DCIT 2016-17 59-60 1,84,14,307/- It is submitted that ld. CIT(A) after thorough analysis of such working has granted relief on this issue, appellant prays such action of ld.CIT(A) deserves to be upheld. Issue: Purchases considered as unaccounted sales: It is submitted that

DCIT, CC-2, JAIPUR vs. SHRI JITENDRA KUMAR AGARWAL, JAIPUR

In the result, based on the discussion so recorded here in above both

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

3,53,826/- Shri Jitendra Kumar Agarwal vs. DCIT 2016-17 59-60 1,84,14,307/- It is submitted that ld. CIT(A) after thorough analysis of such working has granted relief on this issue, appellant prays such action of ld.CIT(A) deserves to be upheld. Issue: Purchases considered as unaccounted sales: It is submitted that

SHRI JITENDRA KUMAR AGARWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, based on the discussion so recorded here in above both

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

3,53,826/- Shri Jitendra Kumar Agarwal vs. DCIT 2016-17 59-60 1,84,14,307/- It is submitted that ld. CIT(A) after thorough analysis of such working has granted relief on this issue, appellant prays such action of ld.CIT(A) deserves to be upheld. Issue: Purchases considered as unaccounted sales: It is submitted that