ACIT, JAIPUR vs. SHRI KALYAN BUILDMART PVT. LTD., JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

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

section 40A(3) of the Act pertaining to A.Y 2007-08. 2. At the outset, it is noted that there has been a delay in filing the present appeal by 654 days. In its petition for condonation of delay, the assessee company has submitted that the assessment u/s 153A

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. SMT. SHEENA MATHUR, JAIPUR

In the result, revenue’s ground of appeal is dismissed

condone the mistake of the assessee and replace the return with the revised return. The same is enclosed along with the computation for your kind perusal.” 5. The reply filed by the assessee was considered though not found acceptable by the AO for the reasons stated in the assessment order which are reproduced as under:- “The assessee has revised

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 :

153A of the Act is concerned. The interim order dated 26.10.2010 is vacated. The order under Section 127 of the Act dated 07.07.2009 is upheld. The respondent No.1, Assistant Commissioner may decide the objections of the assessee- Trust in pursuance of notice Annex-5 dated 24.08.2009 within one month from today and the assessee-Trust will be free to proceed

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 :

153A of the Act is concerned. The interim order dated 26.10.2010 is vacated. The order under Section 127 of the Act dated 07.07.2009 is upheld. The respondent No.1, Assistant Commissioner may decide the objections of the assessee- Trust in pursuance of notice Annex-5 dated 24.08.2009 within one month from today and the assessee-Trust will be free to proceed

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 :

153A of the Act is concerned. The interim order dated 26.10.2010 is vacated. The order under Section 127 of the Act dated 07.07.2009 is upheld. The respondent No.1, Assistant Commissioner may decide the objections of the assessee- Trust in pursuance of notice Annex-5 dated 24.08.2009 within one month from today and the assessee-Trust will be free to proceed

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 :

153A of the Act is concerned. The interim order dated 26.10.2010 is vacated. The order under Section 127 of the Act dated 07.07.2009 is upheld. The respondent No.1, Assistant Commissioner may decide the objections of the assessee- Trust in pursuance of notice Annex-5 dated 24.08.2009 within one month from today and the assessee-Trust will be free to proceed

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

condone\nthe delay of 108 days in filing the appeal before us but with a cost of Rs.\n5,000/- to be deposited into the Prime Minister Relief Fund to be\ndeposited by the assessee when the assessee apply for the appeal effect of\nthis order.\n\n4.\nBrief facts of the Case are that the assessee had filed

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

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

153A of the Act is concerned. The interim order dated 26.10.2010 is\nvacated. The order under Section 127 of the Act dated 07.07.2009 is upheld. The\nrespondent No.1, Assistant Commissioner may decide the objections of the assessee-\nTrust in pursuance of notice Annex-5 dated 24.08.2009 within one month from today and\nthe assessee-Trust will be free to proceed

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)

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

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)

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

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)

Delay condoned. Having regard to facts and circumstances of the case, we are not inclined to interfere in the matter. The Special Leave Petition is dismissed. Pending application(s) shall stand disposed of.” 10.6 Further, the Hon’ble Delhi High Court vide its judgment in case of PCIT vs. Anuj Bansal [(2024) 466 ITR 251] affirmed the decision of ITAT

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

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

153A deserves to be given effective/proper meaning\nso that the underlying legislative intent as per the scheme of assessment of section\n153A to 153D is fulfilled. It was submitted that Addl. CIT in these cases has\ngranted approval for all the assessees for all assessment years through a single\napproval letter which is against the intent of law and therefore

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR, AMBEDKAR CIRCLE vs. A AND J INDUSTRIAL AND FINANCIAL CONSULTANCY PRIVATE LIMITED, JHOTWARA

condone the delay in filing of the appeal.\n17. Ld. AR for the appellant has put forth written submission which is in\nthe form of a paper book (at page 1 to 111).\nOne of the contentions raised by Ld. AR for the appellant is that\nLearned PCIT fell in error on facts, as out of the total amount

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)

153A and 153C, in the absence of incriminating material found during the search, in respect of such income which was found to have escaped assessment other than through incriminating material, the assessing officers would be entitled to reassess such income in terms of Section 147/148 read with section 150. (iii) That the Assessing Officer, may if found necessary initiate fresh

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

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153A and 153C, in the absence of incriminating material found during the search, in respect of such income which was found to have escaped assessment other than through incriminating material, the assessing officers would be entitled to reassess such income in terms of Section 147/148 read with section 150. (iii) That the Assessing Officer, may if found necessary initiate fresh

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

Section 143(3) r.w.s. 153A of the Income Tax Act, 1961 and thus raising therein following grounds of appeal. ITA No. 204/JPR/2025 – A.Y. 2015-16 ‘’1. That on the facts and in the circumstances of the case the M. CIT(A) is wrong unjust and has erred in law in passing impugned appellate ender on ex- SHRI MANHENDRA SINGH NARUKA

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

Section 143(3) r.w.s. 153A of the Income Tax Act, 1961 and thus raising therein following grounds of appeal. ITA No. 204/JPR/2025 – A.Y. 2015-16 ‘’1. That on the facts and in the circumstances of the case the M. CIT(A) is wrong unjust and has erred in law in passing impugned appellate ender on ex- SHRI MANHENDRA SINGH NARUKA