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)

survey.’ The Assessee on summarizing the records and on accounting some ‘Non cash Expenses’ such as Depreciation and Interest worked out his income and retracted his statement and thereby submitting his true income. The income as admitted in the statements is on the basis of memory only as mentioned in his order by A.O. himself. The Statements recorded u/s 133A

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

survey u/s 133A of the Act in the case of assessee. The assessment has been completed u/s 148/143(3) of the act vide order dated 19.12.2018. As the assessment 30 ITA 688/JP/2019_ M/s Wholesale Cloth Merchant Association Vs Pr.CIT has been completed, the purpose of transfer u/s 127A has also been completed. Although No notices regarding the transfer

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)

133A(3)(iii) r/w 131(1) and CIT(A) rightly appreciated the legal and factual position on this aspect. 3. In addition, also kindly refer our detailed submission on this legal aspect towards DGOA-2 &7. Thus, under totality of the facts & circumstances detailed above, the CIT(A) deleted the disallowance of Rs. 1,71,72,858/-. Therefore, grounds taken

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

In the result, appeal of the assessee is allowed

survey action vide u/s 133A of the Act was carried out in this case on 19.02.2015 wherein the assessee company offered a sum of Rs.3.00 Crs., for taxation out of the surrendered amount the assessee recorded Rs.2,20,00,000/- as coaching fee advance under the head revenue from operation. 2. Accordingly, the assessee has offered only Rs.20

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

Depreciation of Rs. 77,85,895/-. Totaling Rs 81,58,486/- [PB 200-201]. 1.6. That the assessee Company's DTA Unit (Mahapura) rented the building and machinery situated at Mahapura, Jaipur [PB 387-393] which was earlier owned by PinckcityColourstones Pvt. Ltd. during the F.Y. 2011-12 relevant to AY 2012-13 and started its own domestic Operations being

LATE SH. BHEEM SEN BATRA,JAIPUR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

133A of the IT Act 1961 was carried out on the business premises of the assessee who is a proprietor of M/s. Bhim Sen Ram Swaroop, B-7, New Subji Mandi, Alwar. During the survey, it has been noticed that sale transactions of Rs. 3,14,490/- entered in dasti books were found unrecorded in regular books of accounts which

LATE SH. BHIM SEN BATRA L/H SH. HIMANSHU BATRA,ALWAR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

133A of the IT Act 1961 was carried out on the business premises of the assessee who is a proprietor of M/s. Bhim Sen Ram Swaroop, B-7, New Subji Mandi, Alwar. During the survey, it has been noticed that sale transactions of Rs. 3,14,490/- entered in dasti books were found unrecorded in regular books of accounts which

LATE SH. BHEEM SEN BATRA,JAIPUR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

133A of the IT Act 1961 was carried out on the business premises of the assessee who is a proprietor of M/s. Bhim Sen Ram Swaroop, B-7, New Subji Mandi, Alwar. During the survey, it has been noticed that sale transactions of Rs. 3,14,490/- entered in dasti books were found unrecorded in regular books of accounts which

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. SUDARSHNA SOMANI, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, AJMER vs. ABHISHEK KUMAWAT, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. KUSUM DEVI VIJAYVARGIYA, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. SUDARSHNA SOMANI, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, CENTRAL CIRCLE, AJMENR vs. SMT. SUDARSHNA SOMANI, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, AJMER vs. ABHISHEK KUMAWAT, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

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

133A were also recorded by the survey team including of Shri Prakash Chand Vijayvargiya, husband of the assessee, who was managing the complete affairs of the assessee. The assessee was found to be operating various bank accounts from its residential premises and unaccounted bank transactions were alleged to have taken place for several years. Later on the cases