DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

35 taxmann.com 616 (Raj) [Rajasthan High Court] and Nipso Polyfabriks (supra) would reveal that in all these cases, the High Courts principally relied upon omission of second proviso to s. 43B(b). No doubt, many of these decisions also dealt with s. 36(va) with its Explanation. However, the primary consideration in all the judgments, cited by the assessee

SHRI KALYAN BUILDMART PVT. LTD,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JAIPUR, JAIPUR

Bench: The Date Of Hearing.”

iv. CIT v Parameshwar Bohra (2004) 267 ITR 698 (Raj) v. Paul Mathews & Sons v CIT (2003) 263 ITR 101 (Ker) vi. CIT v Arvind Jewellers (2003) 259 ITR 502 (Guj) vii. CIT v Hastings Properties (2002) 253 ITR 124 (Cal) viii. CIT v Goal (JP) (HUF) (2001) 247 ITR 555 (Cal) ix. CIT v Amalgamations

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO cannot\nassess or reassess taking into consideration the other material in respect of completed\nassessments/unabated assessments. Meaning thereby, in respect of\ncompleted/unabated assessments, no addition can be made by the AO in absence of any\nincriminating material found during the course of search under section

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)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfilment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable

SHRI MADHOPUR KRAYA VIKRAYA SAHKARI SAMITI LIMITED,SHRIMADHOPUR vs. INCOME TAX OFFICER, NEEM KA THANA, NEEM KA THANA

In the result, all the three appeals of the assessee in ITA No

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

iv) of the Act and disallowed Rs.4,71,247/-. 8.1 It is the contention of the appellant that Agricultural medicines were sold to members only and not to general public. It was submitted that the appellant society can make sales only to the members. 8.2. This contention of the appellant requires verification and a factual finding as to whether sales

RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

iv) of sub-section (1) as they apply in relation to deductions allowable in respect of depreciation. (5) Where, in a scheme of amalgamation, the amalgamating company sells or otherwise transfers to the amalgamated company (being an Indian company) any asset representing expenditure of a capital nature on scientific research, — (i) the amalgamating company shall not be allowed the deduction

TAB INDIA GRANITES PRIVATE LIMITED ,JAIPUR vs. DCIT CIRCLE 1, JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

depreciation). Each of these deductions, has its contours, depending upon the expressions used, and the conditions that are to be met. It is therefore necessary to bear in mind that specific enumeration of deductions, dependent upon fulfillment of particular conditions, would qualify as allowable deductions: failure by the assessee to comply with those conditions, would render the claim vulnerable