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)

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

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

COMPUCOM SOFTWARE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, JAIPUR

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

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

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

In the result, appeals for the A

section 142(1) dated 17.08.2010 is reproduced as under :- Ministry of Finance OFFICE OF THE INCOME-TAX OFFICER WARD-2(2), JAIPUR [dated: - 17.08.2010 PAN-AAACZ 2642 3 M/s Zari Silk (India) P. Ltd., 10-11, Narain Singh Circle, Jaipur. Sir, Sub: - Assessment proceeding for the A.Y. 2008-09-reg. As you are aware that your case is under

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

In the result, appeals for the A

section 142(1) dated 17.08.2010 is reproduced as under :- Ministry of Finance OFFICE OF THE INCOME-TAX OFFICER WARD-2(2), JAIPUR [dated: - 17.08.2010 PAN-AAACZ 2642 3 M/s Zari Silk (India) P. Ltd., 10-11, Narain Singh Circle, Jaipur. Sir, Sub: - Assessment proceeding for the A.Y. 2008-09-reg. As you are aware that your case is under

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

In the result, appeals for the A

section 142(1) dated 17.08.2010 is reproduced as under :- Ministry of Finance OFFICE OF THE INCOME-TAX OFFICER WARD-2(2), JAIPUR [dated: - 17.08.2010 PAN-AAACZ 2642 3 M/s Zari Silk (India) P. Ltd., 10-11, Narain Singh Circle, Jaipur. Sir, Sub: - Assessment proceeding for the A.Y. 2008-09-reg. As you are aware that your case is under

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

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

section 24(a) Rs.1,48,031 3. Depreciation under section 32 Rs.1,89,824 The condition precedent to the exercise

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

3) of the Act and another u/s. 154 of the Act on 20.12.2017 and 27.12.2017 respectively. The review of the order under the grab of section 154 of the Act is not possible and that too the ld. AO noted that the issue that he has raised in the order u/s. 154 needs verification and that order cannot

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

3 relates to exclusion of profit on sale of investment and profit on sale of fixed assets while computing book profit under section 115JB. 12. Before us, the ld. A/R of the assessee submitted that the appellant while computing book profit under section 115JB excluded profit on sale of investment of Rs. 83,31,72,239/- and profit

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- JHUNJHUNU, JHUNJHUNU, JHUNJHUNU

In the result, both the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 145(3) of the Act and rejecting books of Accounts without pointing out any specific discrepancy in the books of accounts:- The A.O. has during the Course of hearing has rejected the Books of Accounts by recording the following reasons :- Rajesh Kumar Poonia vs. ACIT ‘the books so produced during the examination were prepared after survey proceedings, hence

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

In the result, both the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 145(3) of the Act and rejecting books of Accounts without pointing out any specific discrepancy in the books of accounts:- The A.O. has during the Course of hearing has rejected the Books of Accounts by recording the following reasons :- Rajesh Kumar Poonia vs. ACIT ‘the books so produced during the examination were prepared after survey proceedings, hence

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.

Section 143(3) of the Act. In this view of the matter, the contention sought to be raised by the Revenue about non-disclosure on the basis of the failure on the part of the assessee in mentioned bifurcated amount of additional depreciation

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.

Section 143(3) of the Act. In this view of the matter, the contention sought to be raised by the Revenue about non-disclosure on the basis of the failure on the part of the assessee in mentioned bifurcated amount of additional depreciation

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

3) of the\nIncome Tax Act, 1961, ITNS-150 showing calculation of tax and\ninterest chargeable, if any, is attached herewith forming a part of this\norder.\"\n2.2 The ld. PCIT on examination of the details/ record available before him\nobserved that the assessment order passed on 21-04-2021 by the AO appears to be\nerroneous as well

M/S BALAJI CONSTRUCTION,AJMER vs. ACIT, CIRCLE-2, AJMER

In the result the appeal of the assessee is allowed

depreciation @ 50% was to be allowed. (vi) That the power under section 154 can be invoked only to correct an error & not to disturb a concluding finding given in scrutiny assessment made under 7 M/s Balaji Construction/ Dinesh Choudhary vs. ACIT section 143 (3) of IT Act-(2015) 378 ITR 311(Karala

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 143(3) of the 2 M/s Kanak Varindavan Resorts Ltd. vs. ITO Income Tax Act, 1961 [ for short Act ] by Income Tax Officer, Ward 6(2), Jaipur [ for short AO]. 2. In this appeal, the assessee has raised following grounds: - On the facts and in the circumstances of the case

M/S. GURU KRIPA CAREER INSTITUTE PVT. LTD.,SIKAR vs. PR.CIT-3, JAIPUR

In the result, appeal of the assessee is allowed

section 40A(3). iv) Alleged non-verification of claim of depreciation on computer and furniture and vehicle running expenses