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

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

251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

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

251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

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

251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

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

251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

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

251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

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

251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

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

251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

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

251 reads as follows :\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

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

251 reads as follows :\n70\nPowers of the [Joint Commissioner (Appeals) or the] Commissioner\n(Appeals).\n251. (1) In disposing of an appeal, the Commissioner (Appeals) shall have the\nfollowing powers—\n(a)\nin an appeal against an order of assessment, he may confirm, reduce,\nenhance or annul the assessment:\n[Provided that where such appeal is against an order

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

OM INFRA LIMITED,JAIPUR, RAJASTHAN vs. ADIT (CPC) BANGALORE, BENGALURU, KARNATAKA

In the result, both appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

251(2) of IT Act was issued on 09.03.2023 to enhance the addition on account of PF/ESI to Rs. 81,16,761/- from the original addition of Rs. 41,89,576/-. The difference has been reconciled being the contribution of the employer. Therefore, no adverse inference is drawn. 6. As the assessee did not find any favor from the order

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. ADIT (CPC) BANGALORE, BENGALURU KARNATAKA

In the result, both appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

251(2) of IT Act was issued on 09.03.2023 to enhance the addition on account of PF/ESI to Rs. 81,16,761/- from the original addition of Rs. 41,89,576/-. The difference has been reconciled being the contribution of the employer. Therefore, no adverse inference is drawn. 6. As the assessee did not find any favor from the order

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

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

251 ITR 9 (SC) (DC 6-7).\n7.1 The reason behind such unintended mistake was that at the relevant point of\ntime (between the period from 2011-2016), the assessee was posted at Ladakh,\nand as the said period was quite hectic for him because of considerable\nmovement at the border. Being at a very remote place, without proper internet

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

251 ITR 9 (SC) (DC 6-7).\n7.1 The reason behind such unintended mistake was that at the relevant point of\ntime (between the period from 2011-2016), the assessee was posted at Ladakh,\nand as the said period was quite hectic for him because of considerable\nmovement at the border. Being at a very remote place, without proper internet

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

251 ITR 9 (SC) (DC 6-7).\n7.1 The reason behind such unintended mistake was that at the relevant point of\ntime (between the period from 2011-2016), the assessee was posted at Ladakh,\nand as the said period was quite hectic for him because of considerable\nmovement at the border. Being at a very remote place, without proper internet

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

251 ITR 9 (SC) (DC 6-7).\n7.1 The reason behind such unintended mistake was that at the relevant point of\ntime (between the period from 2011-2016), the assessee was posted at Ladakh,\nand as the said period was quite hectic for him because of considerable\nmovement at the border. Being at a very remote place, without proper internet

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

251 ITR 9 (SC) (DC 6-7).\n7.1 The reason behind such unintended mistake was that at the relevant point of\ntime (between the period from 2011-2016), the assessee was posted at Ladakh,\nand as the said period was quite hectic for him because of considerable\nmovement at the border. Being at a very remote place, without proper internet