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

MAGENDRA SINGH RATHORE,ALWAR vs. DCIT CENTRAL CIRCLE-2, JAIPUR

In the result the appeal of the assessee is partly allowed

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

condonation as the assessee is not going to achieve any benefit for the delay in fact the assessee is at risk. 4. The brief facts of the case in ITA No. 460/JPR/2024, as culled out from the records are that a search and seizure action u/s 132 of the Act and/or survey action u/s 133A of the Act was carried

JAIPUR RUGS COMPANY PVT LTD.,MANSAROVAR vs. DCIT CIRCLE-1, JAIPUR

The appeal of the assessee is allowed for

Bench: The Due Date Of Filing Of Return Of Income For The Assessment Year.

56 days between filling of tax audit report and filling of ITR Form No.6 (04.10.2017 to 29.11.2017) ignoring the applicable provision u/s 43B. 4. That the Appellant assessee craves for a leave to add, alter and amend any Grounds of appeal at the time of appellate hearing.” 3. Succinctly, the fact as culled out from the records is that

MAGENDRA SINGH RATHORE,ALWAR vs. ACIT CENTRAL CIRCLE-2, JAIPUR

viii)\nof sub-section (2) of section 56, a deduction of a sum equal to fifty per\ncent of such income and no deduction shall be allowed under any other\nclause of this section: Provided that no deduction shall be allowed from the dividend\nincome, or income in respect of units of a Mutual Fund specified under\nclause

ARUN BHARDWAJ,DELHI vs. ACIT CIRCLE 1 , JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

condone the delay of 21 days in filing the appeal before us. 4 Arun Bhardwaj, Delhi. 4. The brief facts of the case are that the assessee is an Individual and was residing in Delhi. During the year under consideration the assessee had income from professional receipt from the company named Synergy Property Development Services Pvt. Ltd., Delhi. The assessee

SHREE SIDDHI VINAYAK INDUCTIONS PVT. LTD.,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

M/S SHRI SIDDHI VINAYAK INDUCTION P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

SHREE SIDDHI VINAYAK INDUCTION PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

In the result ITA NO. 01/JPR/2021 for A

delay made in the case of the assessee is condoned and appeal is decided on merits. 7. The fact as culled out from the records is that the return was filed declaring a total loss of Rs. -4,93,41,587/- on 30.09.2015. During the year, the assessee has derived income from business of manufacturing of iron billets and interest

KULDEEP SINGH SHEKHAWAT,KOTA vs. ITO W-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Gagan Goyalkuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 Pan No. Araps0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent

56,070/- (i.e. Rs. 32,76,000/ cost of new house and Rs. 1,63,830/- being registry charges). The disallowance so made and confirmed by the Id. CIT (A), being contrary to the provisions of law and the established facts, kindly be deleted in full. 4. Registry charges not included

INCOME TAX OFFICER, WARD-1, BEAWAR vs. SHRI MANOJ AMAR CHAND TAILOR, MASUDA BIJAINAGAR

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 4. Both these appeals are cross appeals filed by the assessee and revenue for the same assessment year. The Grounds of appeal raised by each party are as under:- ITA No. 910/JP/2019 (Grounds of appeal taken by the assessee

SHRI MANOJ AMAR CHAND TAILOR,MASUDA BIJAINAGAR vs. INCOME TAX OFFICER, WARD-1, BEAWAR

In the result, the appeal filed by the Revenue is dismissed

condone the delay in filing this appeal and decided to take the appeal on its merits. 4. Both these appeals are cross appeals filed by the assessee and revenue for the same assessment year. The Grounds of appeal raised by each party are as under:- ITA No. 910/JP/2019 (Grounds of appeal taken by the assessee

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)

viii) The notings in the Excel sheets lacked corroboration of the notings although it appears that the department is attempting in this direction. (ix) The said computer pendrives were never shown to the assessee or its directors. Only it is said that the same are taken from pendrives found from residence of Shri Devendra Singh Shekhawat. (x) No data confirming

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)

viii) The notings in the Excel sheets lacked corroboration of the notings although it appears that the department is attempting in this direction. (ix) The said computer pendrives were never shown to the assessee or its directors. Only it is said that the same are taken from pendrives found from residence of Shri Devendra Singh Shekhawat. (x) No data confirming

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)

viii) The notings in the Excel sheets lacked corroboration of the notings although it appears that the department is attempting in this direction. (ix) The said computer pendrives were never shown to the assessee or its directors. Only it is said that the same are taken from pendrives found from residence of Shri Devendra Singh Shekhawat. (x) No data confirming

DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

delay\nof 2 days in filling this cross objection is condoned.\n\n4\nITA No. 360/JPR/2025 & CO No. 19/JPR/2025\nBharat Spun Pipe and Construction Co., Jaipur.\n\n5. The brief fact as culled out from the records is that the assessee, M/s\nBharat Spun Pipe and Construction Company, is a firm assessed as such,\nand filed its return of income

INCOME TAX OFFICER, WARD-1-1, KOTA vs. SHRI CHANDI RAM, KOTA

In the result, appeal of the revenue is dismissed

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

condoned, but the review petitions are dismissed on merits.” 3.4. Before the Judgment of review petition filed by the department issued by Hon’ble High Court Jodhpur the department have deposited the draft of Rs.1,69,37,559/- for Anas Syphon work and a draft of Rs.32,16,095/- deposited against the work of Anandpuri Canal work

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result ground no 2 raised by the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

condone the delay as observed by the registry. 5. Now coming to the merits of the appeal. The brief facts of the case are that a survey u/s 133A of the IT. Act, 1961 at the business premises of the assessee company was carried out on 02.08.2017 which was subsequently converted into search and seizure action operation as per provision

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)

viii) Copy of bills issued by B. Lodha Securities Ltd Page No.27 (ix) Copy of Contract Note issued by Tushar (India) Pvt Ltd Page No.28 (x) Copy of bills issued by B. Lodha Securities Ltd Page No.29 to 33 (Xi) Copy of Contract Note issued by Natraj Capital and Credit Pvt. Ltd. Page No.34 (xii) Copy of bills issued

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)

viii) Copy of bills issued by B. Lodha Securities Ltd Page No.27 (ix) Copy of Contract Note issued by Tushar (India) Pvt Ltd Page No.28 (x) Copy of bills issued by B. Lodha Securities Ltd Page No.29 to 33 (Xi) Copy of Contract Note issued by Natraj Capital and Credit Pvt. Ltd. Page No.34 (xii) Copy of bills issued