JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

69B, 69C and 69D, the provisions of Section 115BBE are not attracted in this case. 10. In view of the above, the action of the lower authorities in invoking provisions of Section 115BBE on the surrender income of Rs. 15 lacs is set aside and the AO is directed to compute the said surrendered income under normal provisions as applicable

SILVER WINGS LIFE SPACES,KOTA vs. DCIT CIRCLE-1 KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

69B, 69C and 69D, the provisions of Section 115BBE are not attracted in this case. 10. In view of the above, the action of the lower authorities in invoking provisions of Section 115BBE on the surrender income of Rs. 15 lacs is set aside and the AO is directed to compute the said surrendered income under normal provisions as applicable

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

Bench: Him.

section 69B of the Act. This section reads as under:- "Amount of investments, etc., not fully disclosed in books of account. Amrapali Jewels Pvt. Ltd. vs. ACIT 69B. Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery or other valuable article, and the Assessing Officer finds that

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

section 80IA(8) of the Act.\n30.10. Considering that TPO has disputed the Grid rate not to be\nthe market value in terms of provisions of Section 80A(6) of the\nAct, we would like to state here that that unlike Section 80IA(8),\nthe word \"OR\" is missing in provisions of Section 80A(6) of the\nAct

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

Depreciation of Rs. 77,85,895/-.\nTotaling Rs 81,58,486/- [PB 200-201].\n1.6. That the assessee Company's DTA Unit (Mahapura) rented the building and\nmachinery situated at Mahapura, Jaipur [PB 387-393] which was earlier\nowned by PinckcityColourstones Pvt. Ltd. during the F.Y. 2011-12 relevant to\nAY 2012-13 and started its own domestic Operations being

YUWAM EDUCATION PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

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

69B, 69C or 69D. These sections can be invoked when assessee fails to explain the nature and source of credit in the books of accounts or there is any investment/money/expenditure which is not recorded in the books of accounts. In the present case what is found in survey is some unrecorded receipt of fees which is recorded in the books

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

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

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

Section 80IA (8) of the Act. In CIT vs. Thiagarajar Mills Ltd. in Tax Case(Appeal) Nos.68 to 70 of 2010 dated 07-06-2010, it was held that captive consumption of power generated by the assessee from its own power plant would enable the assessee to derive profit and gains by working out the cost of such consumption

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

69B to the tune of Rs. 15,88,040/- by considering it as bogus purchases.\n7. That on the facts and in the circumstances of the case, the Ld. CIT (Appeals), was not justified and erred in law in not considering incentives amounting to Rs. 3,39,74,28,174/- granted to the appellant as capital receipt which

M/S BHIVARAM PANNALAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

section 145(3) of the Act and estimated income of assessee firm by applying NP rate of 9.5% subject depreciation and interest & remuneration to partners. Assessment proceeding of AY 2014-15 has been completed by making disallowance of Rs.62,586/- u/s 40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus

DCIT, CC-3, JAIPUR vs. M/S BHIVARAM PANNALAL KUMAWAT, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

section 145(3) of the Act and estimated income of assessee firm by applying NP rate of 9.5% subject depreciation and interest & remuneration to partners. Assessment proceeding of AY 2014-15 has been completed by making disallowance of Rs.62,586/- u/s 40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

69B of the Act as under:- AY Particulars of investment Amount (Rs.) 2012-13 Investment in purchase of agricultural land 5,59,890/- 2014-15 Investment in purchase of agricultural land 2,88,820/- 2015-16 Investment in purchase of agricultural land 3,71,330/- 2016-17 Investment in purchase of motor cycle 1,25,000/- 2017-18 Investment

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

69B of the Act as under:- AY Particulars of investment Amount (Rs.) 2012-13 Investment in purchase of agricultural land 5,59,890/- 2014-15 Investment in purchase of agricultural land 2,88,820/- 2015-16 Investment in purchase of agricultural land 3,71,330/- 2016-17 Investment in purchase of motor cycle 1,25,000/- 2017-18 Investment

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

69B of the Act as under:- AY Particulars of investment Amount (Rs.) 2012-13 Investment in purchase of agricultural land 5,59,890/- 2014-15 Investment in purchase of agricultural land 2,88,820/- 2015-16 Investment in purchase of agricultural land 3,71,330/- 2016-17 Investment in purchase of motor cycle 1,25,000/- 2017-18 Investment

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

69B of the Act as under:- AY Particulars of investment Amount (Rs.) 2012-13 Investment in purchase of agricultural land 5,59,890/- 2014-15 Investment in purchase of agricultural land 2,88,820/- 2015-16 Investment in purchase of agricultural land 3,71,330/- 2016-17 Investment in purchase of motor cycle 1,25,000/- 2017-18 Investment

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

69B of the Act as under:- AY Particulars of investment Amount (Rs.) 2012-13 Investment in purchase of agricultural land 5,59,890/- 2014-15 Investment in purchase of agricultural land 2,88,820/- 2015-16 Investment in purchase of agricultural land 3,71,330/- 2016-17 Investment in purchase of motor cycle 1,25,000/- 2017-18 Investment

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

69B of the Act as under:- AY Particulars of investment Amount (Rs.) 2012-13 Investment in purchase of agricultural land 5,59,890/- 2014-15 Investment in purchase of agricultural land 2,88,820/- 2015-16 Investment in purchase of agricultural land 3,71,330/- 2016-17 Investment in purchase of motor cycle 1,25,000/- 2017-18 Investment

MOHAN LAL ASHOK KUMAR SARAF,JAIPUR vs. DCIT CEN CIR 1, JAIPUR

In the result, the appeal of the assessee is allowed as indicated hereinabove

depreciation was set-off to arrive at the net income of Rs. 95,370/-. It is noticed from the records that the Investigation Wing, of the Income Tax Department issued a summon dated 17-3-2017 to the assessee firm calling for various details of the transactions undertaken by the assessee firm from 1st October, 2016 to 31 MOHAN