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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved.” • Hon'ble Supreme Court in the case of DCIT v. U.K. Paints (Overseas) Ltd. (supra

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

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

delays so occurred in respect of both the appeals of the assessee are condoned. 3.1 Now we take up the appeal of the assessee in ITA No.826/JPR/2025 for the assessment year 2017-18 for adjudication. 4.1 Apropos grounds of appeal of the assessee for the assessment year 2017-18, it is noticed that the ld. CIT(A) has dismissed

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

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

delays so occurred in respect of both the appeals of the assessee are condoned. 3.1 Now we take up the appeal of the assessee in ITA No.826/JPR/2025 for the assessment year 2017-18 for adjudication. 4.1 Apropos grounds of appeal of the assessee for the assessment year 2017-18, it is noticed that the ld. CIT(A) has dismissed

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

132A, after the\nexpiry of one month from the date on which he was served with a notice under sub-\nsection (1) of section 153A or sub-section (2) of section 153C or after the\ncompletion of the assessment, whichever is earlier.\nThus, the notice issued by the Ld. AO and the proceedings concluded\nthereafter was illegaland non-curable u/s-292BB

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

condone the delay in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 5. The assessee company has submitted an application praying for raising the following additional ground of appeal which reads as under:- “That

A AND J INDUSTRIAL AND FINANCIAL CONSULTANCY PRIVATE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 3, JAIPUR, JAIPUR

132A, then the Assessing Officer is\nobliged to issue notice under section 153A, requiring such person to furnish\nreturn of income of six years in the prescribed form for the immediately preceding\nthe year of search. The Assessing Officer is legally required to assess or re-\nassess the total income of six assessment years immediately preceding to the\nyear

VIKAS DUGAR L/H OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL) JAIPUR, JAIPUR

In the result, the all the three appeals of the assessee are allowed

Bench: or in the course of hearing of the appeal.”

delay is condoned. 6. As stated above, the present appeal has been filed by the Legal heir of the deceased assessee, Mr. Kesari Dugar, which has been assessed to tax for year under consideration vide assessment order dated 11.01.2021 u/s 153A of the Act. As per the assessee, it has duly filed all the information and details as called during

VIKAS DUGAR L/H OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result, the all the three appeals of the assessee are allowed

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

delay is condoned. 6. As stated above, the present appeal has been filed by the Legal heir of the deceased assessee, Mr. Kesari Dugar, which has been assessed to tax for year under consideration vide assessment order dated 11.01.2021 u/s 153A of the Act. As per the assessee, it has duly filed all the information and details as called during

VIKAS DUGAR LEGAL HEIR OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result, the all the three appeals of the assessee are allowed

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

delay is condoned. 6. As stated above, the present appeal has been filed by the Legal heir of the deceased assessee, Mr. Kesari Dugar, which has been assessed to tax for year under consideration vide assessment order dated 11.01.2021 u/s 153A of the Act. As per the assessee, it has duly filed all the information and details as called during

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024

delay. Based on the reasons advanced the\ndelay caused for 13 days in filling the appeal is condoned in the interest of\nequity and justice. However, the Department should be vigilant in filing the\nappealsin time in future.\n3. First of all, we take up the appeal of the Revenue in ITA No.\n469/JP/2024 & C.O.No. 7/JP/2024 for adjudication.\n5\nITA

INCOME-TAX OFFICER, WARD-1(4), JAIPUR, JAIPUR vs. SHRI PRADEEP KUMAR DUSAD, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

delay of one\nday. Considering that aspect of the matter the bench condone the\ndelay one day.\n3. The Grounds of appeal raised in the cross appeal of the\nRevenue and assessee are as under:-\nITA No.1149/JP/2024 – A.Y. 2017-18 (Revenue)\n“1. Whether on the facts and in the circumstances of the case, the Id.\nCIT(A) has erred

PRADEEP KUMAR DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE 2, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

delay of one\nday. Considering that aspect of the matter the bench condone the\ndelay one day.\n3. The Grounds of appeal raised in the cross appeal of the\nRevenue and assessee are as under:-\nITA No.1149/JP/2024 – A.Y. 2017-18 (Revenue)\n“1. Whether on the facts and in the circumstances of the case, the Id.\nCIT(A) has erred

PRADEEP KUMAR LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1071 & 1069/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Pradeep Kumar Ladiwala बनाम CIT(A), 242 Haryana Colony, Barkat Vs. Jaipur-4, Jaipur Nagar, Tonk Phatak, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AARPL 0752 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by: None राजस्व की ओर से / Revenue by: Mrs. Anita Rinesh, JCIT-Sr. DR सुनवाई की ता

condone the delay in bringing the present appeals i.e. of 3 days. 5. Firstly, we take up the appeal of the assessee for Assessment Year 2017-18 in ITA No. 1069/JP/2024. 6. The brief facts of the case are that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

PRADEEP KUMAR LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA Nos.1071 & 1069/JP/2024 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 Pradeep Kumar Ladiwala बनाम CIT(A), Jaipur-4, Jaipur 242 Haryana Colony, Barkat Vs. Nagar, Tonk Phatak, Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AARPL 0752 F अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से/Assessee by: None राजस्व की ओर से / Revenue by: Mrs. Anita Rinesh, JCIT-Sr. DR सुनवाई की ता

condone the delay in bringing the present appeals i.e. of 3 days. 5. Firstly, we take up the appeal of the assessee for Assessment Year 2017-18 in ITA No. 1069/JP/2024. 6. The brief facts of the case are that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

CLASSIC AIRCON,INDIA vs. DCIT CPC, INDIA

In the result, the appeal of the assessees is allowed

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

condoned. 5. The assessee has raised the following grounds:- “1. That both the lower authorities have erred in law well as in facts of the case in considering delayed payment of Employee’s share of EPF/ESI subject to 36(1)(va) and thereby made/upheld addition to the tune of Rs. 2,06,688/-. Classic Aircon vs. DCIT, CPC 2. That

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. DCIT, CIRCLE-7, JAIPUR, JAIPUR

In the result, all these appeals of the assessees are allowed

Bench: Itat & The Delay Occurred May Kindly Be Condoned.

condoned. 5. The assessee has raised the following grounds:- “1. In the facts and circumstances of the case and in law, ld. CIT(A), has erred in confirming the action of the ld. AO, in making adjustments in the intimation under Section 143(1) which are outside the purview of section 143(1)(a). The action

NEERAJ PUROHIT,JAIPUR vs. CPC, BENGALURU

In the result, the appeal of the assessees is allowed

condoned. 5. The assessee has raised the following grounds:- “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance of employee’s contribution to PF/ESIC, paid before the due date of filing of return of income but, after the specified due date of respective Acts

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

condoned. Rajesh Motors (Auto) Pvt. Ltd. & Ors. 6 As a lead case, for deciding the appeals, we take ITA No. 79/JP/2022 for the A.Y. 2018-19 wherein following grounds have been raised by the assessee. “1. On facts and in circumstances of the case the ld. CIT(A) has grossly erred in upholding the action of CPC in making disallowance