BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

depreciation is admissible under section 32,\nShall not be deemed to be expenditure incurred by the assessee for any of the purposes\nspecified in sub-section (2).\n(4) The deduction to be allowed under sub-section (1) for any relevant previous year shall be—\n(a) an amount equal to one-tenth of the expenditure specified in sub-section

BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED,BAJRANG WIRE PRODUCTS (INDIA) PRIVATE LIMITED vs. DCIT CIRCLE -4-JAIPUR, RJN-C-(104)(1), JAIPUR

In the result, the appeal of the assessee is allowed

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

139(1) of the Act; (b) the accounts of the undertaking have to be audited by an Accountant as defined in the Act, and (c) the claim has to be made in the return of income for the relevant assessment year. There is no mention in the Act that the claim of deduction has to be made in the original

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

139(4A) in order passed u/s\n143(1)(a) – without giving prior intimation\nto the assessee - Held: impugned\nadjustment was to be deleted\n12. Therefore, the action of the Id. AO(CPC) is illegal, unjustified,\narbitrary and against the facts of the case. Relief may please be\ngranted by quashing the entire such order, being illegal and void ab\ninitio

OCEAN EXIM INDIA PRIVATE LTD,JAIPUR vs. ITO WARD 1(2), JAIPUR

In the result, the appeal of the assessee is dismissed

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

139(1), cannot be disallowed u/s 43B or u/s 36(1)(va) of the IT Act. iii. Other Raj HC decision: All in favour of the assessee 1. CIT vs. State Bank of Bikaner & Jaipur 99 DTR 131 2. CIT vs. Jaipur Vidyut Vitran Nigam Ltd. 363 ITR 307 16 Ocean Exim India

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

139(1) on 28-09-2012 declaring\nan income of Rs.92,85,050/- which was processed u/s 143(1). A search u/s 132\nwas carried out at various business and residential premises of firm and its\npartners on 05-02-2015.\nAction of Ld. A.O.\nThe Ld. A.O. thereafter issued notice u/s 153A

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

1)(b) read with\nSection 11(5)—Amount said to have received as donation was added back to\nincome of assessee under Section 69A—CIT(A) affirmed view taken by\nAssessing Officer except for granting partial relief such as with regard to claim for\ncarry forward of depreciation etc—Tribunal after taking note of factual position,\nmore particularly, that addition

SM WORKFORCE PRIVATE LIMITED,BHIWADI vs. ITO, WARD, BHIWADI

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)

139(1), on the basis of column 20(b) of the Audit Report under section 44AB in Form No. 3CB. The Id. ADIT has made the addition disallowing the amounts treating them as late payments made by the assesse beyond the due date of deposit in fund set up under provisions of the ESI Act, 1948 account. It is submitted

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

In the result, appeals of the above mentioned assessee's are dismissed

139(1) of Income Tax Act; is not in dispute.\n(b) Whether the aforesaid amendments to Income Tax Act by way of\nFinance Act, 2021 are retrospective or prospective, is debatable and\ncontroversial.\n(c) Adjustments made by Revenue u/s 143(1) of Income Tax Act,\nwhereby aforesaid additions were made to the income of the\nrespective assessee, were

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

1)(b) read with\nSection 11(5)—Amount said to have received as donation was added back to\nincome of assessee under Section 69A—CIT(A) affirmed view taken by\nAssessing Officer except for granting partial relief such as with regard to claim for\ncarry forward of depreciation etc—Tribunal after taking note of factual position,\nmore particularly, that addition

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section