ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S SHIV VEGPRO PVT. LTD., KOTA

In the result, appeal of the revenue is dismissed

depreciation allowance or any other allowance, as the case may be, for the assessment year concerned (hereinafter in this section and in sections 148 to 153 referred to as the relevant assessment year) : Provided that where an assessment under sub-section (3) of section 143

M/S RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

section 143(3) was completed on 14.06.2007 by making various additions to the tune of Rs. 121,85,97,423/- though the total income was assessed at NIL after setting off of brought forward unabsorbed depreciation

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

3) of section 143 a presumption can be raised that such an order has been passed on application of mind. It is well known that a presumption can also be raised to the effect that in terms of clause (e) of section 114 of the Indian Evidence Act judicial and official acts have been regularly performed. If it be held

SYLVAN GREENS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeal of the assessee is allowed

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

143(3) of the Act, nor during any enquiry by the assessee. Hence the assessment proceedings initiated under section 147/148 of the Act are not according to the law and facts of the case is liable to be quashed. 2.8 We further noted that the grievance of the assessee was that ld. CIT(A) was not justified in confirming

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)

3) of section 143 a presumption can be raised that such an order has been passed on application of mind. It is well known that a presumption can also be raised to the effect that in terms of clause (e) of section 114 of the Indian Evidence Act judicial and official acts have been regularly performed. If it be held

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

143(3). In this connection, you are requested to furnish following details/information:- 1. Please furnish comparative chart of turnover, G.P. rate for the last three years. Justify with reasons, for decline, if any, in G.P. rate. 2. Furnish copies of accounts in respect of addition made in fixed assets during the year under consideration. 3. Depreciation has been claimed

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

143(3). In this connection, you are requested to furnish following details/information:- 1. Please furnish comparative chart of turnover, G.P. rate for the last three years. Justify with reasons, for decline, if any, in G.P. rate. 2. Furnish copies of accounts in respect of addition made in fixed assets during the year under consideration. 3. Depreciation has been claimed

M/S. VAIBHAV GLOBAL (GEMS) LTD.,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, appeals for the A

143(3). In this connection, you are requested to furnish following details/information:- 1. Please furnish comparative chart of turnover, G.P. rate for the last three years. Justify with reasons, for decline, if any, in G.P. rate. 2. Furnish copies of accounts in respect of addition made in fixed assets during the year under consideration. 3. Depreciation has been claimed

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)

3) of section 143 a presumption can be raised that such an order has been passed on application of mind. It is well known that a presumption can also be raised to the effect that in terms of clause (e) of section 114 of the Indian Evidence Act judicial and official acts have been regularly performed. If it be held

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 and also in respect of claim for grant of deduction under Section 80 IA. A separate audit report in the prescribed form 10CCB in support of the claim for deduction under Section 80IA/80IB was also duly submitted. The assessee had also submitted reply pursuant to all queries made by AO during the assessment proceedings under Section 143(3

KRISHNA BUILD HOME PRIVATE LIMITED,JAIPUR vs. ASST. COMMISSIONER OF INCOME TAX (HOLDING CHARGE OF ITO WARD 4(2)), 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 and also in respect of claim for grant of deduction under Section 80 IA. A separate audit report in the prescribed form 10CCB in support of the claim for deduction under Section 80IA/80IB was also duly submitted. The assessee had also submitted reply pursuant to all queries made by AO during the assessment proceedings under Section 143(3

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)

143(1)(a)(iv) of the Income Tax Act on the fallacy of presumption that the auditor has disallowed the employee contribution to EPF /ESI. Moreover, there are contradictory judgements of the State High Courts and therefore the issue is highly debatable and as such the CPC is not authorised to disallow all claims of late payment. The question

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

depreciation under section 32 of the IT Act, 1961 is not admissible in respect of the assets on which exemption has been allowed u/s 11 of the IT Act, 1961 while applying the income for charitable purpose. Further ld. CIT(A) has erred in upholding the same.” 3. The brief facts of the case are that the assessee

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

3 In the ITAT 'A' Bench Chennai The Ceylon Penecostal Mission vs. 7-13 The Assistant Commissioner of Income Tax (CPC) (ITA No. 320/Chny/2021) 4 In the ITAT Delhi Bench 'G' Garg Heart Centre & Nursing Home Pvt. 14-27 Limited v. ACIT, Circle-10(1) NFAC (ITA No. 1700/Del/2022) 5 In the ITAT Jaipur Benches 'A' Paris Elysees India Private

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

depreciation allowance or any other allowance, as the case may be, for the\n assessment year concerned (hereafter in this section and in sections 148 to 153 referred to\nas the relevant assessment year) :\nProvided that where an assessment under sub-section (3) of section 143

ACIT, KOTA vs. MANGALAM CEMENT LTD., KOTA

depreciation under section 32(1)(iia) of the Act during the course of original assessment proceedings under section 143(3

M/S CENTURY INFRA POWER P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

depreciation claimed by the assessee amounting to Rs. 8,42,792/- and therefore, as against the returned income of Rs. 3,89,66,220/-, the assessed income was determined at Rs 3,89,66,220/- by passing an order 3 M/s Century Infra Power P. Ltd., Jaipur Vs. DCIT, Jaipur u/s 143(3) read with section

SHRI JITENDRA KUMAR GUPTA,BHARATPUR vs. INCOME TAX OFFICER, WARD-2, BHARATPUR

In the result, the appeals for the assessment year 2011-12 is dismissed and for the assessment year 2012-13 is allowed

Bench: Or During The Course Of Hearing.”

depreciation and IA. A separate audit report in the prescribed form 10CCB in support of the claim for deduction under Section 80IA/80IB was also duly submitted. The assessee had also submitted reply pursuant to all queries made by AO during the assessment proceedings under Section 143(3