INTERIO PLANET,KOTA vs. CPC INCOME TAX OR ITO , KOTA

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

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 86/Jp/2021 Assessment Year: 2018-19 Cuke Interio Planet, Cpc, Income Tax Or Ito, 12, Arihant Plaza, Near Post Office, Vs. Kota. Dadabari, Kota-324009 (Raj). Pan No.: Aaffi 8208 K Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Shravan Kr. Gupta (Adv.) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Jcit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 15/11/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 25/11/2021 Vkns'K@ Order

234 A,B,C. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal on or before

SMT. PRIYANKA AGARWAL,JAIPUR vs. ITO, WARD-1(5), JAIPUR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 214/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2009-10 Smt. Priyanka Agarwal, Cuke I.T.O., Vs. D/O- Late Sh. Tulsi Das Agarwal, Ward-1(5), 2000, Khejaro Ka Rasta, Third Jaipur Crossing Shop, Topkhana, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aikpa 7142 B 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 : 06/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 24/05/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A)-I, Jaipur Dated 26/06/2019 For The A.Y. 2009-10. The Grounds Taken By The Assessee Are As Under:

234 A,B,C. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 4. The appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before

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

PARSHAVNATH BUILDERS ,JAIPUR vs. PCIT, UDAIPUR

In the result, the appeal of the assessee is dismissed

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

delay of 462 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme Court in the case of 6 PARSHAVNATH BUILDERS VS PCIT, UDIAPUR Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 3.1 Now we take up the appeal

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

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

234/- accrued due to scheme of Maharashtra\nGovernment was not taxed as revenue receipt (this subsidy was in\naddition to the sales tax incentive received by the assessee of Rs.\n61,00,79,579/- from UP Government). In this factual context, the\ncontention of the assessee (in Para 14) was that in the original\nassessment, the sales tax subsidy accrued

SHARWAN LAL DUDHAWAL,SIKAR vs. ITO WARD NEEMKATHANA BOR AO CPC, NEEMKATHANA

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

Bench: Shri Sandeep Gosain & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.549/Jpr/2024 िनधा"रण वष" / Assessment Year : 2017-18 Sharwan Lal Dudhawal, The Income Tax Dudhwalon Ki Dhani Vpo V Officer, Ajeetgarh, S Ward-Neemkathana Sikar/Neemkathana, Meen- Bor Ao Cpc, Ka-Thana, Rajasthan-332701. Neemkathana. Pan: Ajypd8361Q Appellant / Assessee Respondent / Revenue Assessee By Shri Shrawan Kumar Gupta – Advocate (Ar) Revenue By Shri Rajesh Kumar Meena – Addl.Cit(Dr) Date Of Hearing 02/07/2024 Date Of Pronouncement 04/07/2024 आदेश/ Order Per Dr. Dipak P. Ripote, Am: This Appeal Filed By The Assessee Is Against The Orders Of Ld.Additional Commissioner Of Income Tax/Jcit(Appeals)-5, Shrawan Lal Dudhwal [A]

section 250 of the Act dated 05.03.2024. The assessee has raised the following grounds of appeal : “1. The impugned assessment order u/s 143(1) dated 27.03.2021 as well as the action taken by the Id. AO are bad in law and on facts of the case, for want of jurisdiction, barred by limitation, without proper approval or satisfaction and various

AVVNL AEN CSD-II,,SIKAR vs. DCIT, CPC(TDS), , GHAZIABAD

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

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

condone delay has result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. 4. The Tax was deducted & Deposited in time, the only default is delay in filing of the return, the alleged delay in filing the TDS statement has not resulted in any loss of revenue to the department and, therefore

XEN (O&M=M) AJMER VIDHYUT VITRAN NIGAM LTD.,AJMER vs. DCIT, CPC (TDS), GHAZIABAD

In the result, the appeal of the assesee is dismissed

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

condone delay has result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. 4. The Tax was deducted & Deposited in time, the only default is delay in filing of the return the alleged delay in filing the TDS statement has not resulted in any loss of revenue to the department and, therefore

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

condonation of delay\n121-165\n8\nBank Statement and Manager's note on currency deposited\n166-174\n9\nCovering Letter for further submission\n175\n10\nLedger (duplicate)\n176-213\n11\nBank Statement\n214-247\n12\nITR form\n248-291\n13\nCited Case Laws\n292-314\n14\nBash Book (Separate)\n1-565\n10. The Id. AR of the assessee in addition

RAJASTHAN STATE FOOD AND CIVIL SUPPLIES CORPORATION LIMITED,JAIPUR vs. ACIT-CERCLE 6, JAIPUR

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

Bench: Shri Gagan Goyal & Shri Narinder Kumar

234(A.Y.s 2012-13, 2013-14 &2017-18)/JPR/2024 M/s. Rajasthan State Food and Civil Supplies Corporation Ltd., 501, 5th Floor Kisan Bhawan, Lal Kothi Tonk Road, Jaipur 302 015 PAN No. AAFCR 1250F ...... Appellant Vs. DCIT, Circle-06, Jaipur …... Respondent Appellant by : Mr. Rohan Chatter, Adv., Ld. AR Respondent by : Mrs. Swapnil Parihar, JCIT, Ld. DR Date of hearing

RAJASHTHAN STATE FOOD AND CIVIL SUPPLIES CORPORATION LIMITED,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

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

Bench: Shri Gagan Goyal & Shri Narinder Kumar

234(A.Y.s 2012-13, 2013-14 &2017-18)/JPR/2024 M/s. Rajasthan State Food and Civil Supplies Corporation Ltd., 501, 5th Floor Kisan Bhawan, Lal Kothi Tonk Road, Jaipur 302 015 PAN No. AAFCR 1250F ...... Appellant Vs. DCIT, Circle-06, Jaipur …... Respondent Appellant by : Mr. Rohan Chatter, Adv., Ld. AR Respondent by : Mrs. Swapnil Parihar, JCIT, Ld. DR Date of hearing

RAJASTHAN STATE FOOD AND CIVIL SUPPLIES CORPORATION LIMITED,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

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

Bench: Shri Gagan Goyal & Shri Narinder Kumar

234(A.Y.s 2012-13, 2013-14 &2017-18)/JPR/2024 M/s. Rajasthan State Food and Civil Supplies Corporation Ltd., 501, 5th Floor Kisan Bhawan, Lal Kothi Tonk Road, Jaipur 302 015 PAN No. AAFCR 1250F ...... Appellant Vs. DCIT, Circle-06, Jaipur …... Respondent Appellant by : Mr. Rohan Chatter, Adv., Ld. AR Respondent by : Mrs. Swapnil Parihar, JCIT, Ld. DR Date of hearing

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

234 of 2016 dated 23-10-2017 wherein the Hon’ble High Court held that :- ‘’31. In all these cases, the impugned orders were passed after the respective dates of grant of registration. Thus, we hold that subsequent grant of registration in all these cases operates retrospectively for all the relevant years under consideration." 5.The Central Board of Direct Taxes

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

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

234 (Kerala)/[2016] 240 Taxman 168 (Kerala)/[2016] 385 ITR 624 (Kerala)/[2016] 287 CTR 187 (Kerala) [22-03-2016] "18. On going through Section 132 of the Income Tax Act, what we find is that if the authority specified therein has reason to believe that any person to whom a summons under sub-section (1) of section

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 68 of the Act are not satisfied. However the appellant / Id. AR has submitted ledger account of Kotak Bank loan and made arguments regarding Kotak Bank Loan and contended that bank loan cannot be treated as unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 68 of the Act are not satisfied. However the appellant / Id. AR has submitted ledger account of Kotak Bank loan and made arguments regarding Kotak Bank Loan and contended that bank loan cannot be treated as unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

section 68 of the Act are not satisfied. However the appellant / Id. AR has submitted ledger account of Kotak Bank loan and made arguments regarding Kotak Bank Loan and contended that bank loan cannot be treated as unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

section 68 of the Act are not satisfied. However the appellant / Id. AR has submitted ledger account of Kotak Bank loan and made arguments regarding Kotak Bank Loan and contended that bank loan cannot be treated as unexplained and that the substantial entries are matching in the ledger account in Jai Shree Ram and Ambika Garments. Accordingly the addition