DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

aa)\nin an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

aa)\nin an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

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

aa) in an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

aa)\nin an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

aa)\nin an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

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

aa)\nin an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

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

aa) in an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

aa)\nin an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

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

aa)\nin an appeal against the order of assessment in respect of which the\nproceeding before the Settlement Commission abates under section\n245HA, he may, after taking into consideration all the material and\nother information produced by the assessee before, or the results of\nthe inquiry held or evidence recorded by, the Settlement Commission,\nin the course of the proceeding

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

aa) ….. (ab) …….. (b) where the total income of the trust or institution as computed under this Act without giving effect to the provisions of section 11 and section 12 exceeds the maximum amount which is not chargeable to income-tax in any previous year, the accounts of the trust or institution for that year have been audited by an accountant

AU SMALL FINANCE BANK LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR-1

In the result both the appeals filed by the assessee in ITA

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

Section 55(2)(aa)(iiia) of the Act while computing the taxability under the head Capital Gain. However, the said

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. KARNANI SOLVEX PRIVATE LIMITED, JAIPUR

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

2, Madhab\nKisto Sett Lane, Kolkata, 700007. In this regard certificate issued by land lord\nShri Santosh Kumar Soni (CIT(A) PBP-101-102) and bill of Rent (CIT(A)\nPBP-99-100) issued to lender company by land lord is enclosed.\n\n(iv) The existence of said place is further evident from copy of bill issued for\nelectricity

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, JAIPUR

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

Section 147/148 of the Act. The assessee\ntherefore before us by preferring the present Cross-Objection to challenge\nthe directions and to raise other legal and factual grounds in support of the\ndeletion of the addition. Record reveals that Id. CIT(A) vide page 36 while\ndealing with the appeal of the assessee has issued direction

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

gained by the assessee was chiefly to facilitate the assessee’s business operations with greater efficiency and profitability without touching fixed capital of the assessee and there was no addition to or expansion of the profit- making apparatus. Keeping in view, the discussion above the Bench declined to interfere with the order of the Commissioner (Appeals) on this ground also

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

gained by the assessee was chiefly to facilitate the assessee’s business operations with greater efficiency and profitability without touching fixed capital of the assessee and there was no addition to or expansion of the profit- making apparatus. Keeping in view, the discussion above the Bench declined to interfere with the order of the Commissioner (Appeals) on this ground also

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

gained by the assessee was chiefly to facilitate the assessee’s business operations with greater efficiency and profitability without touching fixed capital of the assessee and there was no addition to or expansion of the profit- making apparatus. Keeping in view, the discussion above the Bench declined to interfere with the order of the Commissioner (Appeals) on this ground also

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

gained by the assessee was chiefly to facilitate the assessee’s business operations with greater efficiency and profitability without touching fixed capital of the assessee and there was no addition to or expansion of the profit- making apparatus. Keeping in view, the discussion above the Bench declined to interfere with the order of the Commissioner (Appeals) on this ground also

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

gained by the assessee was chiefly to facilitate the assessee’s business operations with greater efficiency and profitability without touching fixed capital of the assessee and there was no addition to or expansion of the profit- making apparatus. Keeping in view, the discussion above the Bench declined to interfere with the order of the Commissioner (Appeals) on this ground also