SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

120(2) and which is to be challenged. Thus, the complete absence of jurisdiction is not protected by Section 124(3) of the Act. Therefore, the provision of Section 124(3) of the Act is also inapplicable in the instance case, thus, the argument made by the Ld. DR is rebutted and against the law. Thus, the case law relied

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

120(2) and which is to be challenged. Thus, the complete absence of jurisdiction is not protected by Section 124(3) of the Act. Therefore, the provision of Section 124(3) of the Act is also inapplicable in the instance case, thus, the argument made by the Ld. DR is rebutted and against the law. Thus, the case law relied

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

b) \"eligible assessee\" means,-\n(i) any person in whose case the variation referred to in sub-section (1) arises as a\nconsequence of the order of the Transfer Pricing Officer passed under sub-section (3)\nof section 92CA; and\n(ii) any non-resident not being a company, or any foreign company:\n11. From the bare reading

ARUN BHARDWAJ,DELHI vs. ACIT CIRCLE 1 , JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

condone the delay of 21 days in filing the appeal before us. 4 Arun Bhardwaj, Delhi. 4. The brief facts of the case are that the assessee is an Individual and was residing in Delhi. During the year under consideration the assessee had income from professional receipt from the company named Synergy Property Development Services Pvt. Ltd., Delhi. The assessee

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

Section 194 and 200 were challenged. It was noted in P. RatnakarRao and others V. Govt. Of A.P. and others (1996 (5) SCC 359) that the discretion given under Section 200(1) to the State Government to prescribe maximum rates for compounding the offence is not unguided, uncanalised and arbitrary. It was, inter alia, held as follows: ……………….. ………………. It is indisputable

RAJESH AGARWAL,VIDHYADHARA NAGAR JAIPUR vs. INCOME TAX OFFICER WD 4(1), ITO JAIPUR

120 taxmann.com 262 (Bombay), the Hon'ble\nBombay High Court has held as under:-\n1. Heard Mr. SM Shah, learned counsel for the appellant: and\nMr. N.C. Mohanty, learned standing counsel, revenue for the\nrespondent.\n2. This appeal under section 260A of the Income-tax Act, 1961\n(briefly the Act hereinafter) has been preferred by the assessee\nagainst

STATE BANK OF INDIA (EARLIER KNOWN AS SBBJ),AJMER vs. INCOME TAX OFFICER(TDS), AJMER, AJMER

condone the\ndelay of 1988 days in filing the appeal before us.\n4.\nThe brief facts of the case are that the assessee is a branch of public sector\nbank. A letter no. ITO(TDS)/AJM/2017-18/1297 dated 27.02.2018 was issued by\nthe Income-tax Department calling for the information under section 201 in respect\nof foreign LTC benefits availed

SHRI RAJESH NATANI,JAIPUR vs. ITO, WARD-4(5), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 233 & 234/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2014-15 & 2015-16 Rajesh Natani, Cuke I.T.O. Vs. A-2, Subhash Nagar, Shastri Nagar, Ward-4(5), Jaipur-302016 (Raj) Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaacn 5961 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri G.N. Sharma (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 09/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), Ajmer Dated 17/10/2019 For The A.Y. 2014-15 & 2015-16 Respectively.

condone the delay of 78 days in filing the present appeal and admit the appeal for hearing. 9. The brief facts of the case are that the assessee derives income from Natani Rolling Mills Pvt. Ltd. as salary being Director of the company, house property and interest also. Return of income was electronically filed on 16/12/2015 declaring total income

SHRI RAJESH NATANI,JAIPUR vs. ITO, WARD-4(5), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 233 & 234/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Years :2014-15 & 2015-16 Rajesh Natani, Cuke I.T.O. Vs. A-2, Subhash Nagar, Shastri Nagar, Ward-4(5), Jaipur-302016 (Raj) Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aaacn 5961 E Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri G.N. Sharma (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 09/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/11/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Separate Orders Of The Ld. Cit(A), Ajmer Dated 17/10/2019 For The A.Y. 2014-15 & 2015-16 Respectively.

condone the delay of 78 days in filing the present appeal and admit the appeal for hearing. 9. The brief facts of the case are that the assessee derives income from Natani Rolling Mills Pvt. Ltd. as salary being Director of the company, house property and interest also. Return of income was electronically filed on 16/12/2015 declaring total income

RAM DEV CHANDELWAL,S/O SHRI HEERA LAL CHANDELWAL vs. INCOME TAX OFFICER, WARD - BUNDI

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

delay is hereby condoned and the appeal is admitted for adjudication. 4. The fact as culled out from the records is that the assessee has e-filed his return of income on 09.03.2018 vide ack No. 433729340090318 showing total income of Rs. 6,58,230/- which was processed under section 143(1) of the Act. The case

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

120 OF 2019/11 OF 2022, MARCH 14, 2023) wherein it is held as under :-\r\n\"On a reading of section 80A(5) and section 80AC as they stood prior to 1-4-2018,\r\nit is found that when the latter provision was amended by Finance Act 2018, it\r\nwould reveal that the statutory scheme under

PINCITY JEWLHOUSE PVT. LTD.,JAIPUR vs. PCIT, CC, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the date of hearing." 3. At the outset of hearing, the Bench observed that there is delay of 58 days in filing of the present appeal by the assessee for which the Id. AR of 3

B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 63/JP/2021 fu/kZkj.k o"kZ@Assessment Years : 2015-16 cuke Pinkcity Jewelhouse Pvt. Ltd., Principal Commissioner of Vs. 76, Dhuleshwar Gardens, Jaipur Income

SADHWANI WOOD PRODUCT PRIVATE LIMITED ,KOTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL JAIPUR , JAIPUR

delay and the same is condoned.\n8. The brief facts as culled out from the records are that asessee is a company and derives income from retail and wholesale sale of woods, timber, laminates and adhesives and allied activities. A search & seizure operation under section 132(1) of the Income Tax Act, 1961 was carried

M/S. OM SHIV PROPERTIES PVT. LTD,JAIPUR vs. ITO, WARD -6(1), JAIPUR

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

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

120 days (from 1.7.2020 to 28.10.2020). That appellant being severe sufferance of cronic Lungs Dieses and under advise of Medical Doctor, Government Hospital, Chaksu to remain in the house he could not be out from house for getting preparation and filing of appeal and thus same is delayed. That Affidavit in support of Limitation Application is also enclosed herewith. Thus

PARSHAVNATH BUILDERS ,JAIPUR vs. PCIT, UDAIPUR

In the result, the appeal of the assessee is dismissed

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

b) and (c) of Section 138 of the Negotiable Instruments Act, 1881 and any other laws, which prescribe period(s) of limitation for instituting proceedings, outer limits (within which the court or tribunal can condone delay) and termination of proceedings." 3.2Accordingly after giving effect to the said order/direction of the Apex Court by further excluding thetime limit by reckoning

OM PRAKASH SHARMA,SANGANER JAIPUR vs. WARD 4(3), JAIPUR, JAIPUR

In the result, for statistical purposes, the appeal is treated as allowed

B” JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, JM\nआयकर अपील सं. / ITA No. 43/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2016-17\nOm Prakash Sharma,\nSanganer, Jaipur\nबनाम\nITO\nVs.\nWard 4(3), Jaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BKOPS

SADHWANI WOOD PRODUCT PRIVATE LTD ,KOTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) JAIPUR , JAIPUR

delay of 41 days in filing the\nappeal by the assessee is condoned in view of the decision of\nHon'ble Supreme Court in the case of Collector, land Acquisition vs.\nMst. Katiji and Others, 167 ITR 471 (SC) as the assessee was\nprevented by sufficient cause in bringing the present appeal with\ndelay and the same is condoned

SETH BADRI PRASAD UMMEDI DEVI PAROPKARI TRUST,JAIPUR vs. INCOME TAX OFFICER (EXEMPTION), JAIPUR

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)

B-371, Malviya Nagar at Malviya Jaipur. Nagar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKTS0783N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Dheeraj Borad, C.A. jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT-VH a lquokbZ dh rkjh[k@ Date of Hearing : 03/02/2025 mn?kks"k.kk dh rkjh