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 :

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 :

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

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-8 and 9) are yet to be decided

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

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

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

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

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

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

delay of 81 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. 4 Dynamic Powertech Pvt. Ltd. vs. DCIT Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 6. Having admitted the appeal

SHRI NAGENDRA CHOUDHARY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Tribunal. Only When The Assessee Enquired About

delay of 59 days in filing the present appeal is condoned. 5. The assessee has raised the following grounds :- “ 1. That on the facts and circumstances of the case the learned CIT (A) has erred in upholding the penalty order passed u/s 271AAB of the Income Tax Act, 1961 which is void ab-initio and therefore deserves to be quashed

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

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

delay of 14 days is condoned. 4 JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY VS CIT, CIRCLE (EXEMPTION), JAIPUR 4.1 Apropos Ground No. 1 of the assessee, brief facts of the case are the assessee society is registered under Rajasthan Public Trust Act,1958 w.e.f. 07.09.1999 (PB 22) with the main objective of imparting education (PB 23-29). It is registered

BHARTESH JAIN,JAIPUR vs. PCIT, JAIPUR-1, JAIPUR

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

condone the delay of 94 days. 4 Bhartesh Jain vs. PCIT, Jaipur-1, Jaipur 3. The assessee has assailed this appeal on following grounds; “1. On the facts and in the circumstances of the case, the Ld. PCIT has erred in holding the order passed u/s 143(3) of the Act as erroneous and prejudicial to the interest

SHRI KAMAL MOHAN GUPTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-7, JAIPUR

In the result, the appeal filed by the assessee is allowed for Statistical purposes with no order as to cost

Bench: Ld. Cit(A)-111, Jaipur On Dated 19-01-2016 & Explained The Circumstances With Evidences Which Explicitly Show That Seized Gold Jewellery Is Highly Excessive Valued By Departmental Valuer During The Year Course Of Seizure & That Too In Absence Of Owner Of Goods. Thus Interim Order For Revaluation Of Seized Jewellery May Please Be Allowed.

delay is condoned. 3.1 Brief facts in this case are that an information received by NSCBI Airport, Kolkata on 30.10.2013 as the assessee- Shri Kamal Mohan Gupta was carrying with him large quantity of gold ornaments. He was asked to produce the supporting documents in respect of the source, ownership, possession and application of the said Gold ornaments

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

OMPRAKASH,DHOLPUR vs. ITO WARD 4 BHARATPUR, BHARATPUR

In the result, the both the appeals of the assessee are allowed for statistical\npurposes as indicated hereinabove\nOrder pronounced in the open court on\n17/01/2025

227\nIlliterate Population 613 240 373\nConnectivity of Badraitha\nType Status\nPublic Bus Service Available within 10+ km distance\nPrivate Bus Service Available within 10+ km distance\nRailway Station Available within 10+ km distance\nThus, the Rural Agricultural Land has been specifically excluded from the definition of Capital\nAsset as defined in Section 2(14). As Rural Agricultural Land

MUNICIPAL CORPORATION JAIPUR,JAIPUR vs. JOINT CIT(OSD)(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

section 194C of the Act, TDS is deductible @ 1% or 2% depending upon status of payee. In absence of specific details of status of payees and documentary evidences in support of the same, there was no option left with the Assessing Officer other than to consider TDS to be deductible @ 2% u/s 194C of the Act in respect

MUNICIPAL CORPORATION JAIPUR,JAIPUR vs. JOINT CIT(OSD) (TDS), JAIPUR

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

section 194C of the Act, TDS is deductible @ 1% or 2% depending upon status of payee. In absence of specific details of status of payees and documentary evidences in support of the same, there was no option left with the Assessing Officer other than to consider TDS to be deductible @ 2% u/s 194C of the Act in respect

MUNICIPAL CORPORATION JAIPUR,JAIPUR vs. JOINT CIT(OSD)(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

section 194C of the Act, TDS is deductible @ 1% or 2% depending upon status of payee. In absence of specific details of status of payees and documentary evidences in support of the same, there was no option left with the Assessing Officer other than to consider TDS to be deductible @ 2% u/s 194C of the Act in respect

MUNICIPAL CORPORATION JAIPUR,JAIPUR vs. JOINT CIT(OSD)(TDS), JAIPUR, JAIPUR

In the result, the appeals of the assessee is allowed for statistical purposes in all the cases

section 194C of the Act, TDS is deductible @ 1% or 2% depending upon status of payee. In absence of specific details of status of payees and documentary evidences in support of the same, there was no option left with the Assessing Officer other than to consider TDS to be deductible @ 2% u/s 194C of the Act in respect