SHAILENDRA GARG,SIRGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ADDITIONAL/JOINT/DEPUTY/ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER, DELHI

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. INCOME TAX OFFICER WARD -6(2), JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, NCR BUILDING, STATUE CIRCLE, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,JAIPUR vs. ACIT/DCIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical purposes as indicated hereinabove

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

80C Rs.1.00 lac 1554/JP/24 2014-15 NFAC Delhi, dated 31-08- Dismissed the appeal 426 days 2023 condonation of holding that delay in delay of 727 days not filing of appeal is not allowed and dismissed condoned, appeal the appeal dismissed 1560/JP/2024 2015-16 NFAC Delhi, dated 30-05- Dismissed the appeal 152 days 2024 condonation of holding that delay

SHAILENDRA GARG,SRIGANGANAGAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical\npurposes as indicated hereinabove

80C\n| Rs.1.00 lac\n| 1554/JP/24\n| 2014-15\n| NFAC Delhi, dated 31-08-\n| 2023 condonation of\n| delay of 727 days not\n| allowed and dismissed\n| the appeal\n| 426 days\n| Dismissed the appeal\n| holding that delay in\n| filing of appeal is not\n| condoned, appeal\n| dismissed\n| 1560/JP/2024

SHAILENDRA GARG,SRIGANGANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeals of the assesseeare allowed for statistical\npurposes as indicated hereinabove

condone the delay in filing the appeals. The quantum appeals were restored to the AO for fresh adjudication, and the penalty appeals were consequently also restored.", "result": "Allowed", "sections": [ "271(1)(c)", "271F", "271(1)(b)", "271B", "68", "80C

SITA RAM SAINI,CHOMU, JAIPUR vs. ITO WARD 7(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

section 144/143(3) of the Income Tax Act,1961 [ for short “Act” ] by the ITO, Ward-7(3), Jaipur [ for short AO]. 2 Sh. Sita Ram Saini vs. ITO 2.1 At the outset of hearing, the Bench observed that there is delay of 29 days in filing of the appeal by the assessee for which

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

80C", "292B" ], "issues": "Whether the reassessment proceedings initiated under section 147/148 are valid when there is a failure to obtain proper sanction and the reasons recorded are incorrect or without material evidence? Whether the delay in filing the appeal can be condoned

SH. JAGTAR SINGH,ALWAR vs. ACIT, CIRCLE-1, ALWAR, ALWAR

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

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

condone the delay in filing the appeal before the ld. CIT(A). Based on these observations ground no. 1 raised by the assessee is allowed. Now, the issue before us on the merits of the case is that the assessee submitted that the deduction claimed by the assessee was not allowed because of noncompliance at the end of the assessee

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

KALYAN SAHAI GURJAR,JAIPUR vs. CIT(A), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 195/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2011-12 Kalyan Sahai Gurjar S/o Surja Ram Gurjar Bhojera, Virat Nagar, Jaipur cuke Vs. CIT(A) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ALMPG 1989 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahendra Prajapat (C.A.) jktLo dh vksj ls@ Revenue by : Smt Monisha Choudhary (Addl. CIT) a lquokbZ dh rkjh[k@

delay of 2 days in bringing this appeal is condoned and the appeal is hereby admitted for adjudication on merits. 5 Kalyan Sahai Gurjar vs. CIT 3. Before moving towards the facts of the case we would like to mention that the assessee has marched this appeal on the following grounds:- “1. Source of cash deposit was the proceeds

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

condonation as the assessee is not going to\nachieve any benefit for the delay in fact the assessee is at risk.\n4. The brief facts of the case in ITA No. 460/JPR/2024, as\nculled out from the records are that a search and seizure action u/s\n132 of the Act and/or survey action u/s 133A of the Act was carried