RAJIV GANDHI VIDHYA PITH SHIKSHA,JAIPUR vs. ITO, EXEMPTION W(1), JAIPUR

In the result, appeal of the assessee is allowed for statistical

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

section in the same or any other previous year.” 8 Rajiv Gandhi Vidhya Pith Shiksha vs. ITO The case of the AO was that the appellant having already claimed the capital expenditure in the preceding years/current year as application of income, the depreciation w.r.t. cost of such asset, if permitted, will amount to double deduction which was not permissible

SANTOSH KANWAR,JAIPUR vs. ITO 6(4 ) JAIPUR, JAIPUR

Bench: BEFORE: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

234D & 244A(3) if applicable as per rules. ITNS-150 issued, which is forming part of this order. Issue demand notice & challan accordingly. Penalty notice u/s 274 r.w.s. 271(1)(c) is issued separately for furnishing inaccurate particulars.” 4 Santosh Kanwar, Jaipur. 4. Assessee-appellant, an individual, used to draw salary as director of Singla Buildcom Pvt. Ltd. She also

SHRI SUNDER LAL ADVANI,KOTA vs. INCOME TAX OFFICER, KOTA

In the result, the appeal of the assessee is partly allowed

depreciation thereon. 6. That the ld. Assessing Officer also erred in charging interest u/s 234A, 234B, 234C and 234D and the learned CIT (Appeals), Kota also erred in confirming the same. The appellant craves leave to add, alter, modify or amend any ground on or before the date of hearing. 2. The brief facts of the case are that

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

section 250 of the I.T. Act,\n1961, for the assessment year 2010-11.\n2.\nThe assessee has raised the following grounds of appeal :-\n\"1. On the facts and in the circumstances of the case and in law the Ld. A.O. has erred in\nlaw as well as on facts in Issuing notice u/s 148 to an entity which

M/S HANUMAN TUBE WELL CO.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, the appeal of the assessee is dismissed

Section 145(3) is without any evidence/ material on record. 2 HANUMAN TUBEWELL COMPANY VS ACIT, CIRCLE-3, JAIPUR 2. That the ld. Authorities below have grossly erred both in law and facts in applying NP Rate 8% subject to depreciation, remuneration and interest to partners as against NP rate of 7.5% shown by the assessee. Comparative Chart A.Y. Sales

AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 143(3) of the Income Tax Act, [ for short “Act”] by ACIT, Circle-01, Kota [ for short AO]. 2. In this appeal, the assessee has raised the following grounds: - “1. The impugned order u/s 143(3) of the Act dated 21.12.2018 is bad in law and on facts of the case, for want of jurisdiction and various other reasons

HARBANS LAL SETHI,JAIPUR vs. ADDL. CIT, KOTA

In the result, the appeals of the assessee are partly allowed and that of the Revenue are dismissed

234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full." 3.1 During the course of hearing, the ld. AR of the assessee

SHRI RAJENDRA KUMAR SHARMA,BARAN vs. INCOME TAX OFFICER, BARAN

In the result, the appeal of the assessee is partly allowed

Depreciation on Tanker 1,28,031/- 3.2 Tanker Insurance 62,821/- 3.3 Interest on TATA Finance 32,988/- Total 2,23,840/- The disallowance so made is contrary to the provisions of law and facts of the case. Hence, the same kindly be deleted in full. 4. The Id. CIT(A) further erred in law as well

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 2.1 The Ground No. 1 of the assessee is general in nature which

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the appeal of the assessee is partly allowed

234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 During the course of hearing, the ld. AR of the assessee

S.R. PROTIENS PVT. LTD,JAIPUR vs. DCIT, JAIPUR

In the result, the disallowance of Rs 71,795 is hereby deleted

depreciation of Rs. 45,729/- on these items. The disallowance so made and sustained by the CIT(A) is being absolutely, contrary to the provisions of law and facts of the case and not in conformity with the law, hence the same may kindly be deleted in full. 4. Rs. 71,795/-: The ld. CIT(A) has grossly erred

SHRI GOVIND RAM MODI,KOTA vs. JOINT COMMISSIONER OF INCOME TAX, KOTA

In the result, the appeal of the assessee is partly allowed

234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.” 15. Ground no. 1 was not pressed during the course of hearing

ALLEN CAREER INSTITUTE,KOTA vs. JCIT, JAIPUR

In the result, the Grounds No

234D of the Act and as also in withdrawing interest u/s 244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 3 ALLEN CAREER INSTITUTE VS JCIT, RANGE-2, KOTA 2.1 The Ground No.1