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

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

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

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

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

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 of the Income Tax Act,\n1961 as 124(3) do not validate the order issued u/s 201(1)/201(1A).\nHence, considering the facts

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

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

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

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

2%.\n28. Admittedly, search was conducted in the case of Supreme Group, to\nwhich the assessee belong. It was conducted on 09.07.2018. The matter\nrelates to the assessment year 2014-15.\nNotices u/s 153A, 143(2) and 142(1) of the Act, and finally a show\ncause notice were issued to the assessee on the information available with\nthe department

M/S PRAKASH CHAND SHARMA HUF,C-42, KALADEEP, VAISHALI NAGAR, GOKUL PATH, JAIPUR vs. ITO, WARD-3(5), JAIPUR

In the result, the appeal of the assessee is allowed

delay of 180 days in filing the appeal by the assessee is condoned. 5. The assessee has raised the following grounds:- “1. The Ld. CIT(A), NFAC has erred on facts and in law in confirming the addition of Rs. 4,56,000/- u/s 56(2)(vii)(c)(ii) of the Act by not accepting the contention of assessee that

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

section 68 of the Act.\nIn para 7.6, the Assessing Officer observed that the entry providers\nhad admitted in their statements to have received Supreme Group\ncommission @ 2% for providing accommodation entry.\nIn this regard, the Assessing Officer added a sum of Rs.29,60,000/-\nto the total income of the assessee, as provided

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

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

JOINT COMMISSIONER OF INCOME TAX (OSD), CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. ASHOK PARWAL, JAIPUR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं./ITA No. 53/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 Joint Commissioner of Income Tax (OSD), Circle-04, Jaipur बनाम Vs. Ashok Parwal M-57, Mahesh Colony, Tonk Phatak, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ACJPO7256L अपीलार्थी / Appellant प्रत्यर्थी / Respondent निधारिती की ओर से / Assessee by: Sh. Vedant Agarwal, Adv. राजस्व की ओर से / Revenue by : Sh. Ajey Malik, CIT (th. V.C.) सुनवाई क

delay is accidental and same be condoned in the interest of justice. The bench noted that it was the duty of 3 JCIT vs. Ashok Parwal the litigant to adhere to the timeline prescribed under the Act. As is evident that ld. AO has already sought approval in time to file an appeal from PCIT(Central), Jaipur