CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

747/- should be allowed. 2. That the Ld. Commissioner of Income Tax, Circle-2, Kota erred in disallowing interest of Rs. 35,92,45,372/- in respect of borrowed funds alleged to be taken for investment made in the subsidiaries and the Ld. Commissioner of Income Tax (Appeals), Kota further erred in partially confirming the disallowance of interest

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

CHANDRA MOHAN BADAYA,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

747/- was added as undisclosed commission income.\n19 (f) On the similar Pen drive image of a per sheet found,\nwherein the details of money received and paid recorded in the\nname of Mr. Kailash Ji and Mr. Pawan. On these page transaction\nof Rs. 4,55,84,774/- was found to be recorded and the same was\nadded

ANUSHA FINVEST PVT LTD ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed

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

Section 147. From the aforesaid notings of the AO in the reasons recorded it is clear that the AO was not sure as to whether income escaped the assessment. Since the word probably has been used, and there was no application of his own mind by the AO who depended only on the information received from the Investigation Wing

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

747/-\nwas declared in the return filed, which was invalid return of income.\n6.3 The appellant has claimed that his wife was misguided by some unscrupulous\nelements who prepared the returns and made his wife invoke incorrect\ndeductions to claim the refunds. His wife was ignorant that these deductions were\nnot applicable to him and this process continued since appellant

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

747/-\nwas declared in the return filed, which was invalid return of income.\n6.3 The appellant has claimed that his wife was misguided by some unscrupulous\nelements who prepared the returns and made his wife invoke incorrect\ndeductions to claim the refunds. His wife was ignorant that these deductions were\nnot applicable to him and this process continued since appellant

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

747/-\nwas declared in the return filed, which was invalid return of income.\n6.3 The appellant has claimed that his wife was misguided by some unscrupulous\nelements who prepared the returns and made his wife invoke incorrect\ndeductions to claim the refunds. His wife was ignorant that these deductions were\nnot applicable to him and this process continued since appellant

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

747/-\nwas declared in the return filed, which was invalid return of income.\n6.3 The appellant has claimed that his wife was misguided by some unscrupulous\nelements who prepared the returns and made his wife invoke incorrect\ndeductions to claim the refunds. His wife was ignorant that these deductions were\nnot applicable to him and this process continued since appellant

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

747/-\nwas declared in the return filed, which was invalid return of income.\n6.3 The appellant has claimed that his wife was misguided by some unscrupulous\nelements who prepared the returns and made his wife invoke incorrect\ndeductions to claim the refunds. His wife was ignorant that these deductions were\nnot applicable to him and this process continued since appellant

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

747 1,89,860 Desing & 9 15,99,288 8,01,126 7,98,162 Graphics 12 Flex Printing 14,33,311 7,55,569 6,77,742 News Papers 14 1,08,339 51,874 56,465 &periodicals 15 Office Exp 8,39,122 4,76,717 3,62,405 Printing

ACIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. CHANDRA MOHAN BADAYA, JAIPUR

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

747/- was added as undisclosed commission income. 19 (f) On the similar Pen drive image of a per sheet found, wherein the details of money received and paid recorded in the name of Mr. Kailash Ji and Mr. Pawan. On these page transaction of Rs. 4,55,84,774/- was found to be recorded and the same was added

ACIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. CHANDRA MOHAN BADAYA, JAIPUR

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

747/- was added as undisclosed commission income. 19 (f) On the similar Pen drive image of a per sheet found, wherein the details of money received and paid recorded in the name of Mr. Kailash Ji and Mr. Pawan. On these page transaction of Rs. 4,55,84,774/- was found to be recorded and the same was added

CHANDRA MOHAN BADAYA,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

747/- was added as undisclosed commission income. 19 (f) On the similar Pen drive image of a per sheet found, wherein the details of money received and paid recorded in the name of Mr. Kailash Ji and Mr. Pawan. On these page transaction of Rs. 4,55,84,774/- was found to be recorded and the same was added

ACIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. CHANDRA MOHAN BADAYA, JAIPUR

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

747/- was added as undisclosed commission income. 19 (f) On the similar Pen drive image of a per sheet found, wherein the details of money received and paid recorded in the name of Mr. Kailash Ji and Mr. Pawan. On these page transaction of Rs. 4,55,84,774/- was found to be recorded and the same was added

ACIT, CC-2, JAIPUR, INCOME TAX DEPARTMENT vs. CHANDRA MOHAN BADAYA, JAIPUR

In the result the four appeals filed by the assessee stands

Bench: Him In The Case Of The Assessee For All These Four Assessment Year.

747/- was added as undisclosed commission income. 19 (f) On the similar Pen drive image of a per sheet found, wherein the details of money received and paid recorded in the name of Mr. Kailash Ji and Mr. Pawan. On these page transaction of Rs. 4,55,84,774/- was found to be recorded and the same was added

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

depreciation. The return was processed u/s 143 (1) and no notice u/s 143 (2) was issued. Thereafter Ld. A.O. initiated reassessment proceedings by issue of notice u/s 148 on 28-03-2019 after recording following reasons: “Your letter dated 11.04.2019 wherein you have requested to provide grounds of reasons for opening the case. In this regard, I am submitting

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

747 & 65/JP/12) vide order dated 26-12-2017.\nIn the case of Shri Rajkumar Agarwal, the Hon'ble ITAT Jaipur Bench, Jaipur has\ndecided vide ITA No. 504/JP/2013 as follows:\n“Accordingly, the addition made by the authorities below on account of\nunverifiable purchases is restricted to gross profit rate addition to be computed\nby the A.O. on the basis