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 :

3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft of the proposed assessment order to the eligible assessee if any variation in income is proposed that is prejudicial

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 :

3) of section 92CA; and (ii) any non-resident not being a company, or any foreign company: 11. From the bare reading of the above-mentioned provisions of Section 144C, it is evident that the Assessing Officer must forward a draft of the proposed assessment order to the eligible assessee if any variation in income is proposed that is prejudicial

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

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

condoning the delay in filing appeal\nand thereby dismissing the appeal in liminie.\nC. In not following the directions of Hon'ble High Court in Civil Writ\n10173/2024.\nd. In dismissing the appeal at threshold after hearing the appeal on\nmerit as well as on legal points\ne. in giving factually incorrect or inconsistent finding or observations in\nthe Impugned

PRADEEP KUMAR ROCHWANI, JODHPUR,JODHPUR vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

3) of the Act. 5. Subsequently on perusal of my income tax record, the authorized representative had came to know about the draft order passed u/s 144C(1) of the Act by ITO, Circle (INTL TAX), Jaipur and immediately he had taken the legal opinion from Adv. Rajendra Jain and after discussing the complete facts of the case

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX.) JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

section 5 of Limitation act. Koshal Kishor Sharma, Jaipur. 8. That due to all this reason the appeal could not be filed within time. 9. That the contents or averment of application for condonation of delay are true and correct and may be treated as part of this affidavit. Place : Date : .05.2025. Deponent VERIFICATION I, Koshal Kishor Sharma S/o Bhanwar

KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

section 5 of Limitation act. Koshal Kishor Sharma, Jaipur. 8. That due to all this reason the appeal could not be filed within time. 9. That the contents or averment of application for condonation of delay are true and correct and may be treated as part of this affidavit. Place : Date : .05.2025. Deponent VERIFICATION I, Koshal Kishor Sharma S/o Bhanwar

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

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

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

144C (5), when noticed that no DIN was mentioned therein, held as under: “21. Respectfully following the above order of the Tribunal, since the DIN was not mentioned in DRP order dated 30.12.2021 which was mandatory as per Resonance Eduventures Ltd., Kota. CBDT Circular No.19 (supra) & in view of the facts noted above in regard to communications done with

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

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

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

144C (5), when noticed that no DIN was mentioned therein, held as under: “21. Respectfully following the above order of the Tribunal, since the DIN was not mentioned in DRP order dated 30.12.2021 which was mandatory as per Resonance Eduventures Ltd., Kota. CBDT Circular No.19 (supra) & in view of the facts noted above in regard to communications done with

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

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

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

144C (5), when noticed that no DIN was mentioned therein, held as under: “21. Respectfully following the above order of the Tribunal, since the DIN was not mentioned in DRP order dated 30.12.2021 which was mandatory as per Resonance Eduventures Ltd., Kota. CBDT Circular No.19 (supra) & in view of the facts noted above in regard to communications done with

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

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

144C (5), when noticed that no DIN was mentioned therein, held as\nunder:\n“21. Respectfully following the above order of the Tribunal, since the DIN was\nnot mentioned in DRP order dated 30.12.2021 which was mandatory as per\n9\nITA Nos.669 to 672/JPR/2024\nResonance Eduventures Ltd., Kota.\nCBDT Circular No.19 (supra) & in view of the facts noted above