ACIT, CIRCLE-6, JAIPUR vs. M/S RAJASTHAN STATE HANDLOOM DEVELOPMENT CORPORATION LIMITED , JAIPUR

In the result, appeal of the Revenue is dismissed

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

3 ACIT vs. M/s Rajasthan State Handloom Development corporation Ltd. condoned as the heavy work load cannot be a reason and the Revenue has failed to establish the reasonable cause. Based on these reasons he submitted the appeal should not be admitted as the same is without any reasonable cause. 4. We have heard the rival contention of the parties

SAKET AGARWAL,JAIPUR vs. INCOME TAX OFFICER WARD 1(3) JAIPUR, JAIPUR

145 taxmann.com 116\n(Karnataka) held that \"Section 144B, read with section 143, of the Income-tax Act,\n1961 - Faceless assessment - (Personal hearing) - Assessment year 2010-11\nTribunal remitted matter back to Assessing Authority by issuing specific directions\nregarding examining certain claim of assessee - However, Assessing Officer had\nnot complied with categorical and specific directions issued by Tribunal and\npassed

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

condone the delay.\n7. The fact as culled out from the records is that information\nwas received from DDIT(Inv.)-III, Jaipur vide letter No. 3303 dated\n22.03.2019 that cash deposits of Rs. 3,80,000/- in State Bank of\nIndia had been taken place in his account.\nThe assessee had filed his ITR declaring total income

SMT. RUKSANA,JHALAWAR vs. ITO, WARD, JHALAWAR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 192/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Smt. Ruksana, Cuke I.T.O., Vs. L/H Of Late Sh. Mohammed Salim, Ward-Jhalawar. Kunjda Street, Bada Bazar, Jhalawar City, Jhalawar-326001. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bjeps 1293 M Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 21/09/2017 For The A.Y. 2011-12. The Grounds Taken By The Assessee In This Appeal Are As Under: “1. The Impugned Assessment Order U/S 143(3) Dated 15.03.2014 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction, Being Debatable Issue & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2.1 Rs.13,45,442/-: The Assessing Officer Has Grossly Erred In Law As Well As On The Facts Of The Case In Invoking The Provision Of Section 145(3). The Provision So Invoked By The Assessing Officer & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Quashed.

section 145(3). The provision so invoked by the Assessing Officer and confirmed by the ld. CIT(A) being totally contrary to the provisions of law and facts on the record and hence the same may kindly be quashed. 2 ITA 192/JP/2020 _ Smt. Ruksana Vs ITO 2.2 Alternatively and without prejudice the ld. CIT(A) further erred

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

condone the delay of 3 days in filling this appeal in the interest of\njustice.\n6. Succinctly, the fact as culled out from the records is that the\nassessee is an Individual and is engaged in export of gems & jewellery\nafter purchasing it from local market under the name & style of M/s S\nNaveen Jewellers. The assesses had filed return

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

In the result, the appeal filed by the assessee is allowed for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condoned and appeal of the assessee is admitted for adjudication. 2. Sant Kabir Mahasabha Versus The CIT (Exemption) Chandigarh (ITA No. 84/CHD/2023) (ITAT, Chandigarh) Merely uploading of information about the date of hearing on the Income Tax Portal is not an effective service of notice as per the provisions of Section 282 of the Income Tax Act. The impugned order

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

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

section 44AB. The AO failed to point out any specific defects in the books of accounts that would warrant rejection u/s 145(3). The rejection was mechanical and arbitrary without proper application of mind. 2. The ld. CIT (A) erred in law and on facts in confirming the arbitrary estimation of income at 8% of turnover and making addition

M/S. RAGHUVEER METALS INDUSTRIES LTD. ,AJMER vs. ACIT, CENTRAL CIRCLE, ALWAR

The appeal of the revenue is dismissed and that of the

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 297/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s Raghuveer Metals Industries Ltd., 21, Adarsh Nagar, Ajmer cuke Vs. Assistant Commissioner of Income Tax, Central Circle, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7496 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1039/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Ce

condone the delay in filing this appeal and the appeal of the assessee is admitted to be decided on its merit. 5. The fact as culled out from the records is that the assessee filed e- return on 25.09.2012 declaring income at Rs. 1,36,16,910. The case was selected for scrutiny and consequently the assessment was completed

ACIT, ALWAR vs. RAGHUVEER METAL INDUSTRIES PVT. LTD., AJMER

The appeal of the revenue is dismissed and that of the

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 297/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2012-13 M/s Raghuveer Metals Industries Ltd., 21, Adarsh Nagar, Ajmer cuke Vs. Assistant Commissioner of Income Tax, Central Circle, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCR 7496 R vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 1039/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2012-13 Assistant Commissioner of Income Tax, Ce

condone the delay in filing this appeal and the appeal of the assessee is admitted to be decided on its merit. 5. The fact as culled out from the records is that the assessee filed e- return on 25.09.2012 declaring income at Rs. 1,36,16,910. The case was selected for scrutiny and consequently the assessment was completed

SATISH CHAND GUPTA,JAIPUR vs. ITO WARD 6(2), JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

section 145(3), treatment, out of total SBN'S of Rs. 26,00,000/- deposited in the bank by the assessee, SBN'S of Rs. 20,00,000/- as undisclosed income and consequently adding the same i.ec. Rs. 20,00,000/-u/s. 69A r.w.s. 115BBE in the total taxable income of the assessee are most arbitrary, unjust and untenable

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)

145(3) of the Act and in assuming the net profit at the rate of 10 percent against the net profit at the rate of 8 percent declared by the assessee appellant and in making the differential addition of Rs. 3,63,912/-. 6. That on the facts and circumstances of the case and in law, the ld. lower authorities

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)

145(3) of the Act and in assuming the net profit at the rate of 10 percent against the net profit at the rate of 8 percent declared by the assessee appellant and in making the differential addition of Rs. 3,63,912/-. 6. That on the facts and circumstances of the case and in law, the ld. lower authorities

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay of 3 days in filling this appeal in the interest of justice. 6. Succinctly, the fact as culled out from the records is that the assessee is an Individual and is engaged in export of gems & jewellery after purchasing it from local market under the name & style of M/s S Naveen Jewellers. The assesses had filed return

MURLI DHAR UPADHYAY,JAIPUR vs. ITO WARD 6(3), JPR, JAIPUR

In the result, stands allowed

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

condone the delay of 83 days in filing the present appeal and admit the same for adjudication on merit. 5. Succinctly, the facts as culled out from the records are that the assessee is engaged in the business of distribution of milk of Jaipur dairy to the milk booths. He had filed his ITR for the relevant year, declaring total

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

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

section 143(3) of the Income Tax Act, by\nITO, Ward 4(3), Jaipur before him.\n2\nITA No. 43/JP/2024\nOm Prakash Sharma vs. ITO\nThe present is for the following grounds: -\n\"1. The A.O. erred in not following the principles of natural justice and in failing to\nprovide adequate and meaningful opportunity and ignoring the evidence on record

MAHAVEER PRASAD JAIN,JAIPUR vs. PRINCIPAL CIT-2, NEW CENTRAL REVENUE BUILDING

In the result, appeal of the assessee is allowed

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

condone the delay of 220 days 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. 4. Now, coming to the merits of the case, the assessee has marched this appeal on the following grounds of appeal

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

section 44AB.\nThe AO failed to point out any specific defects in the books of accounts that\nwould warrant rejection u/s 145(3). The rejection was mechanical and arbitrary\nwithout proper application of mind.\n2. The ld. CIT (A) erred in law and on facts in confirming the arbitrary estimation\nof income at 8% of turnover and making addition

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

condone the delay of 96\ndays in filing the appeals by the assessee in view of the decision of\nHon'ble Supreme Court in the case of Collector, land Acquisition\nvs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was\nprevented by sufficient cause.\n4. The fact as culled out from the records is that M/s Shiv