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 :

226 and 227 of the Constitution of India for quashing of the impugned notice under Section 153A of the Income Tax Act. In the considered opinion of this Court, it would be premature to quash such a notice at this stage, especially when objections of the assessee in this regard (vide Annex-8 and 9) are yet to be decided

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 :

226 and 227 of the Constitution of India for quashing of the impugned notice under Section 153A of the Income Tax Act. In the considered opinion of this Court, it would be premature to quash such a notice at this stage, especially when objections of the assessee in this regard (vide Annex-8 and 9) are yet to be decided

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 :

226 and 227 of the Constitution of India for quashing of the impugned notice under Section 153A of the Income Tax Act. In the considered opinion of this Court, it would be premature to quash such a notice at this stage, especially when objections of the assessee in this regard (vide Annex-8 and 9) are yet to be decided

SUBHASH CHAND NAWAL (HUF),AJMER vs. INCOME TAX OFFICER, AJMER

In the result, the appeal of the assessee is allowed for statistical purposes only

condonation of delay also to be wholly without any merit. 19. It is now well settled that even though this Court exercising jurisdiction under Article 226 of the Constitution of India has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only

CANTT BOARD,AJMER vs. INCOME TAX OFFICER (TDS), AJMER, AJMER

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

condonation of delay also to be wholly without any merit. 19. It is now well settled that even though this Court exercising jurisdiction under Article 226 of the Constitution of India has the power to declare a statute (or any provision thereof) as unconstitutional, it should exercise great restraint before exercising such a power. Really speaking, there is only

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

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

226 and 227 of the\nConstitution of India for quashing of the impugned notice under Section 153A of the\nIncome Tax Act. In the considered opinion of this Court, it would be premature to quash\nsuch a notice at this stage, especially when objections of the assessee in this regard\n(vide Annex

M/S RAJENDRA AND URSULA HOLDINGS PVT. LTD., JAIPUR,JAIPUR vs. PCIT-1, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 6. In this appeal the assessee has raised following grounds:- 1. In the facts and circumstances of the present case and as per established law and legal precedents, ld. PCIT has grossly erred in exceeding his jurisdiction in passing the Order dated

M/S RAJENDRA AND URSULA JOSHI SKILL DEVELOPEMENT PVT. LTD. JAIPUR,JAIPUR vs. PCIT-2, JAIPUR

In the result ITA NO. ITA 57/JPR/2021 is also stands dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 6. In this appeal the assessee has raised following grounds:- 1. In the facts and circumstances of the present case and as per established law and legal precedents, ld. PCIT has grossly erred in exceeding his jurisdiction in passing the Order dated

SHRI VERDHMAN STHANAKVASI JAIN SHRISANGH,KOTA vs. CIT (EXEMPTIONS), JAIPUR

In the result, the appeal of the assesseeis allowed for statistical purposes

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

condone the delay in filling the appeals by the assessee. 4. Brief facts of this case are that the assesseefiled application in Form No. 10AB seeking registration u/s 12AB of the Income TaxAct, 1961 was filed by the assesseeonline on 27.12.2022. A letter/notice No.ITBA/EXM/F/EXM43/2023- 24/1051873342(1) dated 05.04.2023 was issued at the e-mail/address provided in the application

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

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

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

condonation of delay of 12 days has merits as assessee was prevented with sufficient cause while filling the cross objection. ITA No. 239/JP/2024 and CO/4/JPR/2024 for A.Y 2013-14 12. Succinctly, the fact as culled out from the records is that a search & seizure operation under section 132(1) of the Income-tax Act, 1961 (hereinafter "the Act") was carried

WEST CENTRAL RAILWAY EMPLOYEES COOPERATIVE CREDIT SOCIETY LTD.,KOTA vs. ITO, WARD-2(1), KOTA, KOTA

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

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

condoning the delay, the ld. AR of the assessee submitted that the matter in ITA No. 1007/JP/2025 for A.Y 2017-18 may be taken as the lead case for discussions, and on this aspect of the matter ld. DR has not raised any West Central Railway Employees Cooperative Credit Society Ltd. vs. ITO objection. Accepting this consensus, we proceed

AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay of 569 days in view of the decision of Hon’ble 8 Ahluwalia Erectors & Febricators Pvt. Ltd., vs. ACIT Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 7. Now, coming to the merits of the issue the brief facts

DINESH KUMAR CHAURASIA, TONK vs. PCIT CENTRAL, JAIPUR, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

delay of three days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Succinctly, the fact as culled out from the records is that

PINCITY JEWLHOUSE PVT. LTD.,JAIPUR vs. PCIT, CC, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the date of hearing." 3. At the outset of hearing, the Bench observed that there is delay of 58 days in filing of the present appeal by the assessee for which the Id. AR of 3

delay of 58 days filing the appeal by the assessee is condoned as the assessee is prevented by sufficient cause. 6. Succinctly, the fact as culled out from the records is that the assessee filed his income tax return for A.Y. 2015-16 on 30.11.2015 declaring total income of Rs. 4,68,02,540/-. The assessee company claimed deduction

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

delay is condoned. 3.1 Apropos grounds of appeal of the assessee, it is noticed that the ld. CIT(A)has passed an ex-parte order by dismissing the appeal of the assessee relating to Section 271(1)(c) of the Act for the reason that assessee has not pursued the appeal despite being granted several 4 RAKESH KUMAR JAIN

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

condone the\ndelay of 1988 days in filing the appeal before us.\n4.\nThe brief facts of the case are that the assessee is a branch of public sector\nbank. A letter no. ITO(TDS)/AJM/2017-18/1297 dated 27.02.2018 was issued by\nthe Income-tax Department calling for the information under section 201 in respect\nof foreign LTC benefits availed