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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Section 147/148 of the Act, relying on the same judgment of Abhisar Buildwell (supra), CBDT Instruction No. 1/2023 (CLC 35-40), and the provisions of Section 150 of the Act. The assessee, while supporting the ultimate relief granted, is aggrieved by the directions given by the ld. CIT(A) in his order suggesting the AO initiate proceedings under Section 147/148

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

251(1)(a) of the Act is applicable in the instant case also. We are enclosing herewith an order passed by a CIT(Appeals), NFACfollowingthe similar provision It is therefore, most humbly requested to kindly set aside the assessment order dated 27.12.2019 and refer the case Back to assessing officer for making a fresh assessment and oblige.’’ 6. Ground

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA , KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

251(1)(a) of the Act is applicable in the instant case also. We are enclosing herewith an order passed by a CIT(Appeals), NFACfollowingthe similar provision It is therefore, most humbly requested to kindly set aside the assessment order dated 27.12.2019 and refer the case Back to assessing officer for making a fresh assessment and oblige.’’ 6. Ground

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

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

section 147/148. The Id. AO is directed to take necessary\naction in this regard. Further, the CBDT (ITJ Section) has issued Instruction No. 1\nof 2023 dated 23-08-2023 vide F.No. 279/Misc./M-54/2023-ITJ on the subject\n\"Implementation of the judgment of the Hon'ble Supreme Court in the case of\nPr.CIT (Central-3) v/s AbhisarBuildwell Pvt. Ltd. (Civil

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

251 of the Income Tax Act,\n1961, whereas The Hon'ble High Courts, while exercising writ jurisdiction under\nArticle 226/227 of the Constitution are empowered to issue directions, writs, and\norders to subordinate authorities, including the Assessing Officer. Such plenary\nconstitutional jurisdiction is not vested in the CIT(A).\n2.14 It is important to refer the decision

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

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

251/-. The return was processed under Section 143(1) by CPC vide intimation dated 22.12.2023, wherein the system treated the assessee company as having opted for taxation under Section 115BAA (which provides a concessional rate of tax but disallows certain deductions). As a result, the CPC disallowed the assessee company's claim under Section 10AA and raised a demand

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. SAPNA KARNANI, TONK PHATAK

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

251 of the Income Tax Act,\n1961, whereas The Hon'ble High Courts, while exercising writ jurisdiction under\nArticle 226/227 of the Constitution are empowered to issue directions, writs, and\norders to subordinate authorities, including the Assessing Officer. Such plenary\nconstitutional jurisdiction is not vested in the CIT(A).\n2.14 It is important to refer the decision

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)

depreciation on said rights. Hon'ble ITAT has referred that facts are similar to the facts for AY 2015-16 and the issue has been decided in favour of assessee in the very same order. It is pertinent to mention here this issue for AY 2015-16 was decided in view of the fact that identical issue has already been

RAATH VIDYAPEETH,ALWAR vs. ITO (EXMP.), WARD-ALWAR, ALWAR

In the result, the appeal of the assesee is partly allowed with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

depreciation has been claimed has been allowed as application of income in the previous year or not. 2.2 In this regard it has been pointed out by ld AR that CIT(A), NFAC has no power to set aside an issue under section 251

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. PARADISE PROPERTIES, SAROJNI MARG, JAIPUR

In the result appeal filed by the revenue is partly allowed

Bench: The Ld. Cit(A).

251 or the imposition of penalty under section 271. In view of the aforesaid provisions of Rule 46A(3), the Learned CIT(A), before taking into account the additional evidences furnished by the assessee allowed an opportunity to the Learned Assessing Officer by calling a remand report. The Learned Assessing Officer submitted remand report under letter dated

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment: 71[Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment: 71[Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment: 71[Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment: 71[Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back

RAMA SHANKER PAREEK,JAIPUR vs. INCOME TAX OFFICER, WARD NO. 7(2), JAIPUR

In the result, appeal of the assessee is allowed

251(1)(a), I am of the considered view that it would be proper\nto set aside the assessment and refer the case back to the Assessing Officer for\nmaking a fresh assessment. Accordingly, I set aside the assessment and refer the\ncase back to the Assessing Officer for making a fresh assessment. The AO is\nfurther directed to provide

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year

M/S JAIPUR TELECOM PVT. LTD.,JAIPUR vs. PR. CIT-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No.274/JPR/2021 fu/kZkj.ko"kZ@Assessment Years :2014-15 M/s Jaipur Telecom Pvt. Ltd. 3, Amrapali Circle, Vaishali Nagar, Jaipur. cuke Vs. Pr.CIT-2, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCJ 0763 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby :Sh. Manish Agarwal(C.A.) jktLo dh vksjls@Revenue by: Sh. Ajey Malik (CIT) lquokbZ dh rkjh[k@Date of Hearing : 15/02/2

depreciation on Vehicle Rs. 1,37,346/- Rs.27,35,361/- Aggrieved of the additions made in the assessment order, assessee preferred appeal before ld. CIT(A), which proceedings were also concluded vide order dated 31.01.2018. Subsequently, ld. PCIT(adm.) initiated the proceedings u/s 263 by issue of ,show cause notice vide letter No. Pr. CIT-II/ITO/(T & J)/JPR/263-

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory