DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

131 (Raj.)(HC) CIT Vs. Jaipur VidyutVitran Nigam Ltd. [2014] 98 DTR 105 (Raj.) (HC) CIT Vs. Udaipur DugdhUtpadakSahakariSangh Ltd. (2013) 98 DTR 109 (Raj.)(HC) 4. Amendment brought by FA, 2021 by way of Explanation 2 to section 36(1)(va) and Explanation 5 to section 43B which provides that the definition of due dates as per section

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

131 (Raj.)(HC) CIT Vs. Jaipur VidyutVitran Nigam Ltd. [2014] 98 DTR 105 (Raj.) (HC) CIT Vs. Udaipur DugdhUtpadakSahakariSangh Ltd. (2013) 98 DTR 109 (Raj.)(HC) 4. Amendment brought by FA, 2021 by way of Explanation 2 to section 36(1)(va) and Explanation 5 to section 43B which provides that the definition of due dates as per section

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

131 (Raj.)(HC) CIT Vs. Jaipur VidyutVitran Nigam Ltd. [2014] 98 DTR 105 (Raj.) (HC) CIT Vs. Udaipur DugdhUtpadakSahakariSangh Ltd. (2013) 98 DTR 109 (Raj.)(HC) 4. Amendment brought by FA, 2021 by way of Explanation 2 to section 36(1)(va) and Explanation 5 to section 43B which provides that the definition of due dates as per section

BHANU PARKASH BANSAL,JAIPUR vs. ITO, WARD2(3), JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

131 and CIT vs. Jaipur DugdhUtpadak Sahakari Sangh Ltd. 98 DTR 109 and Honble ITAT Jaipur in case of Nigam Jewels Pvt Ltd. vs. ADIT/DCIT ITA. No. 356/JP/2022 2. That ld. CIT(A) has wrongly interpreted that by late deposit of employee contribution, the employers get unjustly enriched by keeping the money belonging to the employees. He has ignored that

CHANDRA SHEKHAR TIWARI,FLAT NO. B-9, D-224, TANWAR RESIDENCY, TULSI MARG, BANI PARK, JAIPUR vs. INCOME TAX OFFICER, WARD-1(2), JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

131(Raj) 5. CIT vs Alom Extrusions Ltd. 319 ITR 306 (SC) 4 Chandra Shekhar Tiwari vs ITO, Ward 1(2), Jaipur 6. CIT vs JVNNL 98 DTR 105 (Raj) 7. CIT Vs. Udaipur DugdhUtpadak Sahakari Sangh Ltd., Udaipur, 98 DTR 109 (Raj) 8. CIT Vs Vinay Cement Ltd. (2007) 213 CTR 268 (SC) 9. Mahadev Cold Storage vs Jurisdictional

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

131 (Raj.) (HC) CIT Vs. Jaipur Vidyut Vitran Nigam Ltd. [2014] 98 DTR 105 (Raj.) (HC) CIT Vs. Udaipur DugdhUtpadak Sahakari Sangh Ltd. (2013) 98 DTR 109 (Raj.) (HC) 3 M/S. READY ROTI INDIA PVT LTD. VS ACIT, CIRCLE-6, JAIPUR 1. Amendment brought by FA, 2021 by way of Explanation 2 to section 36(1)(va) and Explanation

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income

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)

131 of the Act. The Assessing Officer analyzed the statement and the seized material for his satisfaction as recorded in paras 4 and 5 of the assessment order as under:- “4. In his statements, recorded during the course of search/post search proceedings, Shri Madan Mohan Gupta submitted that the following pagers of various exhibits are related to land transactions

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

depreciation\nis also not admissible and hence not allowed to be carried forward and accordingly\ncompleted the assessment at 'nil' income ignoring the loss returned by the assessee.\nWe further find that the Assessing Officer without initiating any penalty proceedings\nduring the course of assessment proceedings-initiated penalty proceedings u/s 271(1)\n(c) of the Act. At this stage

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

depreciation\nis also not admissible and hence not allowed to be carried forward and accordingly\ncompleted the assessment at 'nil' income ignoring the loss returned by the assessee.\nWe further find that the Assessing Officer without initiating any penalty proceedings\nduring the course of assessment proceedings-initiated penalty proceedings u/s 271(1)\n(c) of the Act. At this stage

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

depreciation\nis also not admissible and hence not allowed to be carried forward and accordingly\ncompleted the assessment at 'nil' income ignoring the loss returned by the assessee.\nWe further find that the Assessing Officer without initiating any penalty proceedings\nduring the course of assessment proceedings-initiated penalty proceedings u/s 271(1)\n(c) of the Act. At this stage

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

depreciation\nis also not admissible and hence not allowed to be carried forward and accordingly\ncompleted the assessment at 'nil' income ignoring the loss returned by the assessee.\nWe further find that the Assessing Officer without initiating any penalty proceedings\nduring the course of assessment proceedings-initiated penalty proceedings u/s 271(1)\n(c) of the Act. At this stage

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

depreciation\nis also not admissible and hence not allowed to be carried forward and accordingly\ncompleted the assessment at 'nil' income ignoring the loss returned by the assessee.\nWe further find that the Assessing Officer without initiating any penalty proceedings\nduring the course of assessment proceedings-initiated penalty proceedings u/s 271(1)\n(c) of the Act. At this stage

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

131 ITR 451)(SC) 52 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. which has no application to the facts of this case as the decision is in the context of an assessee making a claim for partition and requesting the AO to pass an order under section 25A of the 1922 Act. The assessment order was passed

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

131 ITR 451)(SC) 52 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. which has no application to the facts of this case as the decision is in the context of an assessee making a claim for partition and requesting the AO to pass an order under section 25A of the 1922 Act. The assessment order was passed

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

131 ITR 451)(SC) 52 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. which has no application to the facts of this case as the decision is in the context of an assessee making a claim for partition and requesting the AO to pass an order under section 25A of the 1922 Act. The assessment order was passed

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

131 or section 133 of the Act) is sought to be initiated; or (v) When the functionality to issue communication is not available in the system, 26 Lovely promoters Pvt. Ltd. vs. ACIT the communication may be issued manually but only after recording reasons in writing in the tile and with prior written approval of the Chief Commissioner / Director General

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

131 of the Act. The Assessing Officer analyzed the statement and the seized material for his satisfaction as recorded in paras 4 and 5 of the assessment order as under:- Shri Madho Lal Saini and Others. “4. In his statements, recorded during the course of search/post search proceedings, Shri Madan Mohan Gupta submitted that the following pagers of various exhibits

KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 4(2), JAIPUR, JAIPUR

Bench: The Learned Ao, The Reassessment Proceeding Is Illegal, Bad In Law, Without Jurisdiction & Is Based On Wrong Facts & On Change Of Opinion & In Gross Violation Of Proviso To S. 147 Of The It Act, Which Says No Action Can Be Taken M/S. Krishna Build Home Pvt. Ltd., Jaipur.

depreciation on CPP was allowed by the AO while framing the assessment under M/s. Krishna Build Home Pvt. Ltd., Jaipur. Section 143(3) after conscious consideration of the material on record. It is not even the case of the Revenue that the formation of the belief regarding the escapement of the assessment by the AO is based