DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

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

block assessment roped in only the undisclosed income and the regular assessment 36 Shri Vimal Chand Surana HUF proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess the total income of the six assessment years in question in separate assessment orders. This means that there

M/S. MAHARAJA SHREE UMAID MILLS LTD. JAIPUR,JAIPUR vs. DCIT CIRCLE-6, JAIPUR, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

Block) as per Annexure-C to Form 3CD of Tax Audit Report pertaining to the assessment year 2011-12 were Rs. 19,09,30,64/-, and therefore, on these additions the 6 M/s Maharaja Shree Umaid Mills Ltd., Jaipur Vs. DCIT, Jaipur humble assessee had claimed 10% additional depreciation

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under Section 153A, however, the Assessing Officer has been given the power to assess or reassess the total income of the six assessment years in question in separate assessment orders. This means that there can be only one assessment order

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. KARNANI SOLVEX PRIVATE LIMITED, JAIPUR

In the result, the appeals of the revenue in ITA No

block assessment under\nsection 153A without any relevance or nexus with the seized material.\nThe Court also held that an assessment in such circumstances has to\nbe made under the provision only on the basis of seized material.\nFurthermore, it was held that in the absence of any incriminating\nmaterial, the completed assessment can be reiterated and abetted\nassessment

SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

In the result, the appeals filed by the assessee in ITA No

Block. 3 Shri Vikram Singh Shekhawat vs DCIT Circle –Sikar The assessee has filed his return of income declaring the total income of Rs.1,70,88,620/- on dated. 30.03.2015 and the assessment was completed u/s 143(3) on dated 29.02.2016 at the total income of Rs.2,32,35,180/- against which the assessee has also filed the appeal before

M/S JINDAL ROADWAYS PVT. LTD.,NASIRABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, AJMER

In the result, the appeal in ITA No

assessment U/s 143(3) of the Act. During the year under consideration, the assessee had sold the building. The sale proceeds were duly reduced from the block of assets and deprecation was claimed on the reduced block which is eligible for 10% rate of depreciation

SHRI SANJAY JINDAL,NASIRABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, AJMER

In the result, the appeal in ITA No

assessment U/s 143(3) of the Act. During the year under consideration, the assessee had sold the building. The sale proceeds were duly reduced from the block of assets and deprecation was claimed on the reduced block which is eligible for 10% rate of depreciation

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)

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the 'total income' taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income

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)

block assessment under section 153A; (ii) all pending assessments/reassessments shall stand abated; (iii) in case any incriminating material is found/unearthed, even, in case of unabated/completed assessments, the AO would assume the jurisdiction to assess or reassess the 'total income' taking into consideration the incriminating material unearthed during the search and the other material available with the AO including the income

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, JAIPUR

In the result, the appeals of the revenue in ITA No

block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

block assessment under section 153A;\n(ii)\nall pending assessments/reassessments shall stand abated;\n(iii)\nin case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the jurisdiction to\nassess or reassess the 'total income' taking into consideration the\nincriminating material unearthed during the search and the other material\navailable with the AO including

ACIT, KOTA vs. MANGALAM CEMENT LTD., KOTA

assessment u/s 43(3) of the IT Act was passed on 31.12.2010 at Rs. 84,65,41,700/- as against returned income of Rs.76,09,97,363/-Later on it is revealed that the assessee claimed and was allowed deduction of depreciation Rs. 70.53 crore, which include Rs. 18,16,98,068/- being the amount of additional depreciation

RAJASTHAN EXPLOSIVES & CHEMICALS LTD.,NEW DELHI vs. DCIT, BHARATPUR

In the result, the revenue’s appeal is dismissed and the appeal of

block of assets and depreciation was allowed. Since no details are filed, hence, we find no merit in the ground. Therefore, we confirm the order of the ld. CIT(A) on this issue and dismiss this ground of appeal of the assessee. ITA 842 & 799/JP/2013_ 14 Rajasthan Explosives & Chemicals Ltd. Vs JCIT The 4th ground of the appeal is against

COMPUCOM SOFTWARE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, JAIPUR

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

block of assets “windmill” and has claimed depreciation thereon. It was submitted that the windmill was put to use as on 31.03.2010 and was on trial run till 22.04.2010 which was the commercial operation date and date of commencement of distribution of electricity from the windmill plant. It was submitted that during the course of original assessment

M/S. KAIZEN ORGANICS PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Hearing.

depreciation on Plant and Machinery of Rs. 8,04,524/-. The action of the ld. CIT (A) is illegal, unjustified 2 M/s. Kaizen Organics Pvt. Ltd., Jaipur. and against the facts of the case. Relief may please be granted by quashing the said disallowance of Rs. 8,04,524/-. 3. The appellant craves its rights to add, amend or alter

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

block assessment under\nsection 153A;\n\nii.) all pending assessments/reassessments shall stand abated;\n\niii.) in case any incriminating material is found/unearthed, even, in case of\nunabated/completed assessments, the AO would assume the\njurisdiction to assess or reassess the ‘total income’taking into\nconsideration the incriminating material unearthed during the search\nand the other material available with the AO including

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

block assessment roped in only the undisclosed income and the regular assessment proceedings were preserved, resulting in multiple assessments. Under s. 153A, however, the AO has been given the power to assess or reassess the "total income" of the six assessment years in question in separate assessment orders. The AO is empowered to reopen those proceedings and reassess the total