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)

1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise permissible and hitherto claimed on mercantile basis, were expressly

THE RAJASTHAN STATE CO-OP. BANK LTD.,JAIPUR vs. DCIT, JAIPUR

In the result, appeal filed by the assessee is dismissed

depreciation has been allowed. On these facts of the case it cannot be concluded that assessee claimed provisions of expenses in P& L A/c and the same were allowed in assessment. In view of this, the provisions of Section 41(1

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

41,03,200/-. The AO in his order assessed the income of the assessee at Rs.5,61,08,400/- after making disallowance u/s 36(1)(va) of the Act amounting to Rs. 16,46,879 (i.e. Rs.15,51,701/- towards PF and Rs. 95,178/- towards ESI) due to the fact that contribution of EPF/ESI of employees contribution was deposited

RAMESH CHAND BANSAL,BEAWAR vs. DCIT, AJMER

In the result, the appeals of the assessee are allowed

depreciation and the Assessing Officer did not honour the agreement. 3.1.2. After the coming of Sec. 271AAA applicability of Sec. 271(1)(c) has been completely ruled out by Sec. 271AAA(3). Moreover, the provisions of Sec. 271AAA starts with a non-obstante clause and overrides all other provisions of the Income Tax Act which essentially includes Sec. 271(1

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

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

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

1) of section 34 of the Act of 1922.\nThe language of clause (a) of section 147 read with sections 148 and 149 of the\nAct of 1961 as also the corresponding provisions of the Act of 1922 makes it plain\nthat two conditions have to be satisfied before the Income-tax Officer acquires\njurisdiction to issue notice under section

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

depreciation.\nThe assessee filed the appeal before the Id. CIT(A)-4, Jaipur which\nwas disposed off vide order 04-04-2018 by the Id. CIT(A). After giving the\neffect of the above order, the assessed income was reduced to\nRs.1,05,94,050/- which was as declared in the revised return of income\nfiled on 19.10.2015. Since, there

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

depreciation or otherwise in respect of any asset, acquisition of which has been claimed as an application of income under this section in the same or any other previous year. (7) Where a trust or an institution has been granted registration under clause (b) of sub-section (1) of section 12AA or has obtained registration at any time under section

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6 , JAIPUR

In the result, appeals of the assessee are dismissed

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

1)(va) on the one hand and proviso to Section 43(b) on the other. If one goes by the legislative history of these provisions, what is discernible is that Parliament’s endeavour in introducing Section 43B [which opens with its non-obstante clause] was to primarily ensure that deductions otherwise permissible and hitherto claimed on mercantile basis, were expressly