SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 946 & 947/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Shri Jitendra Kumar Gupta The ITO, Vs. Prop

SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

B” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 946 & 947/JP/2018 fu/kZkj.k o"kZ@Assessment Year : 2011-12 & 2012-13 cuke Shri Jitendra Kumar Gupta The ITO, Vs. Prop

GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE, JAIPUR

In the result, appeal of the assessee is partly allowed

b) of the Act. Further the Assessing Officer has also made disallowances on account of salary paid to the specified persons. He has referred to the decisions of this Tribunal in assessee’s case for A.Y. 2013-14 and 2014-15 and submitted that the Tribunal has allowed the claim of exemption

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

Trust vs. CIT(E) 2. In this appeal, the assessee has raised following grounds: "1. Under the facts and circumstances of the case and in law, the Impugned Order Passed u/s 12AB(4)(b)(i) of the Act dated 30.09.2023 passed by Ld. CIT Exemption, Jaipur under Section 12AB(4) of the Act and under erstwhile Section 12AA

RITIKA VEGETABLE OIL PRIVATE LIMITED,JAIPUR vs. ACIT CENTRAL CIRCLE, ALWAR

In the result, the appeal of the assessee is allowed

Bench: Ld. Cit(A) Against The Order Dated 21.12.2018 Passed Under Section 143(3)Of The Income Tax Act, By Acit, Central Circle, Alwar [ For Short Ao].

b) of sub-section (2) of section 40A during the year under consideration. The Dy. Commissioner of Income Tax, Transfer Pricing Officer 2(3)(2), New Delhi passed order u/s 92CA(3) of the Act on 31/10/2018 wherein no adverse inference has been drawn in 3 Ritika Vegetable Oil Pvt. Ltd. vs. ACIT respect of the Specified Domestic Transactions undertaken

M/S. GURU KRIPA CAREER INSTITUTE PVT. LTD.,SIKAR vs. PR.CIT-3, JAIPUR

In the result, appeal of the assessee is allowed

B”, JAIPUR Jh jes'k lh 'kekZ] ys[kk lnL; ,oa Jh lanhi x®lkÃa] U;kf;d lnL; ds le{k BEFORE: SHRI RAMESH C SHARMA, AM & SHRI SANDEEP GOSAIN, JM vk;dj vihy la-@ITA No. 283/JP/2020 fu/kZkj.k o"kZ@Assessment Year :2015-16 M/s Guru Kripa Career Institute cuke Pr.CIT-3, Vs. Pvt. Ltd., Jaipur. Samratpura Piprali

GAYATRI DEVI,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result, this appeal of the assessee is allowed

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

Charitable Trust [1987] 31 Taxman 335 /167 ITR 129 (Raj )wherein it was held as under: 16 SMT. GAYATRI DEVI VS PR.CIT (CENTRAL), JAIPUR “The error envisaged by section 263 was not one which depended on possibility or the guess work but it should be actually an error either of fact or law. Unless the Commissioner categorically says that there

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

b) or clause (c), as the case may be, of sub-section (1) of section 132A, had been found in the possession or control of that person in the course of a search under section 132. (4A) Where any books of account, other documents, money, bullion, jewellery or other valuable article of thing are or is found in the possession

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

b) or clause (c), as the case may be, of sub-section (1) of section 132A, had been found in the possession or control of that person in the course of a search under section 132. (4A) Where any books of account, other documents, money, bullion, jewellery or other valuable article of thing are or is found in the possession

MOHD. CONST. CO.,KOTA vs. ADDL. CIT, KOTA

2. 30/03/2006 Bandi Sandhra Irrigation Project 64,32,968.00 3. 30/03/2006 Sukli Selwara Irrigation Project 47,51,487.00 4. 30/03/2006 Galwa G-1 Irrigation Project 12,28,477.00 5. 30/03/2006 Galwa G-1 Irrigation Project 9,10,487.00 Escalation 6. 30/03/2006 Galwa G-2 Irrigation Project 1,84,966.00 Escalation 7. 30/03/2006 Bundi Ka Gothra Irrigation 14,18,639.00 Project