DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

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

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

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

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

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

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

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

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

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

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

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

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding, it has been deemed proper

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

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

132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n\n9.\nAfter an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\n\nBefore giving our observation and finding, it has been deemed

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

132(1) of the Act was carried out on 5-02-\n2015 in the case of Bundi Silica Group, Kota to which the assessee\nbelongs. It is noted that the AO issued a notice u/s 153 of the Act to the\nassessee on 13-05-2015. In response to the notice, the assessee filed its\nreturn of 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)

132 or requisition of books of account, documents or assets is made under Section 132A after 31.5.2003, the Assessing Officer is obliged to issue notices calling upon the searched person to furnish returns for the six assessment years immediately preceding the assessment year relevant to the previous year in which the search was conducted or requisition was made. The other

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

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)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

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)

132 or requisition of books of account, documents or assets is made under Section 132A after 31.5.2003, the Assessing Officer is obliged to issue notices calling upon the searched person to furnish returns for the six assessment years immediately preceding the assessment year relevant to the previous year in which the search was conducted or requisition was made. The other

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

132. 28 RSD Containers Pvt Ltd. vs ITO Hence, Abhisar Buildwell has no applicability in reassessment under Section 147/148. 8. Set-Off of Unabsorbed Depreciation & MAT Credit - Not Admissible under Section 115BBE From AY 2017-18 onward, as per amended Section 115BBE(2), no deduction or set-off of any loss (including unabsorbed depreciation or MAT credit) is permissible against

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer

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 (Judicial Member)

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer