J C ANTIQUES AND CRAFTS,JAIPUR vs. DCIT CIRCLE-7, JAIPUR

In the result, appeal of the assessee is allowed

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

income with respect to the job charges claimed. It is settled position that assessment proceedings and penalty proceedings are separate and distinct and as held by Hon’ble Supreme Court in the case of Anantharaman Veerasian Co. Vs. CIT, 123 ITR 457, the findings in the assessment proceedings cannot be regarded as conclusive for the purposes of the penalty proceedings

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

additions made to the total income of the\nassessee from para no. (3) to (10) of the order above on account of claim of\nexpenditure for State Renewal Fund, prior period expenditure, contribution to\nCDOS, incorrect claim of deduction u/s 80-IA and disallowance

BITTHAL DAS PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3 , JAIPUR

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

Bench: Him. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

Addition u/s 68 on account of disallowance of Rs. exemption claimed u/s 10(38) of the IT Act, 5,95,91,797 1961/bogus LTCG Disallowance of brought forward long term Rs. 3,18,558/- capital loss against the long term capital gain In the income

M/S. RAMBHOJO'S,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

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

income was accepted except for an addition of Rs. 28 M/s Rambhajo’s vs. ACIT 1,60,479/- which was made on a/c of disallowance

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Him.

disallowed by the appellant in its ITR. 1.4 confirming the addition of Rs.8,55,037/-, out of total addition of Rs. 23,20,009/- made by Ld. A.O. u/s 14A of the Act, which is to the extent exempt dividend income

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

additions to the total income declared by the assessee on account of undisclosed interest income, on account of disallowance of expenses

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

additions to the total income declared by the assessee on account of undisclosed interest income, on account of disallowance of expenses

DCIT, CENTRAL CIRCLE-2, JAIPUR, CENTRAL CIRCLE-2 JAIPUR vs. SHRI PRAKASH CHAND SHARMA, C-42, GOKUL PATH VAISHALI NAGAR, JAIPUR, JAIPUR

In the result, appeals of the revenue are dismissed

Bench: Ao On The Charge Of Concealment Of Income.

additions to the total income declared by the assessee on account of undisclosed interest income, on account of disallowance of expenses

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

disallowed and added to the income of the assessee. The AO has also made an addition of Rs. 3,51,415/- being

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

disallowed and added to the income of the assessee. The AO has also made an addition of Rs. 3,51,415/- being

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

disallowed and added to the income of the assessee. The AO has also made an addition of Rs. 3,51,415/- being

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

disallowed and added to the income of the assessee. The AO has also made an addition of Rs. 3,51,415/- being

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

disallowed and added to the income of the assessee. The AO has also made an addition of Rs. 3,51,415/- being

DR. ARCHANA SHUKLA,26, DAYAL NAGAR, GOPALPURA BYPASS, TONK ROAD, JAIPUR vs. ACIT, CENTRAL CIRCLE-4, JAIPUR

In the result, the above mentioned appeals of the assessee are allowed

disallowed and added to the income of the assessee. The AO has also made an addition of Rs. 3,51,415/- being

SHRI JAISINGH YADAV,JAIPUR vs. ACIT, CENTRAL CIRCLE-3 JAIPUR

In the result, both these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1290 & 1291/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 & 2015-16 Cuke Jaisingh Yadav, A.C.I.T., Vs. 1, Mehta Ki Dhani, Chandra Nagar- Central Circle-3, A, Govindpura, Kalwar Road, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acwpy 5493 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Avinash Khandelwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 21/10/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur Dated 18/09/2019 For The A.Y. 2014-15 & 2015-16 Respectively. Grounds Taken By The Assessee In Both These Appeals Are Reproduced As Under: Grounds Of Ita No. 1290/Jp/2019 (A.Y. 2014-15) “1. The Learned Ao Has Seriously Erred In Law & Facts In Making Addition Of Rs. 1274700 In The Income Of Assessee As Undisclosed Income. Hon'Ble Cit (Appeals) Has Seriously Erred In Rejecting The Appeal Of Assessee & Confirming The Additions Without Considering The Appeal Submission & On Wrong Premise. The Learned Cit (Appeals) Erred In Referring The Copy Of Itr Of Female Family Members Of Assessee As Certain Loose Documents Which Contained Incriminating Transaction & Also Erred In Stating That The Appellant

Income tax Officer [2015] 59 taxmann.com 69 (Andhra Pradesh and Telangana) Chitra Devi v/s ACIT (2002) 28 Tax- world 454 (ITAT JP) (vi) Shri Pawan Lashkary ITA No 808/JP/2011 dated 06.01.2012 3. In case no incriminating material is found, no addition or disallowance

SHRI JAISINGH YADAV,JAIPUR vs. ACIT, CENTRAL CIRCLE-3 JAIPUR

In the result, both these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1290 & 1291/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2014-15 & 2015-16 Cuke Jaisingh Yadav, A.C.I.T., Vs. 1, Mehta Ki Dhani, Chandra Nagar- Central Circle-3, A, Govindpura, Kalwar Road, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Acwpy 5493 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Avinash Khandelwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Ms. Chanchal Meena (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 07/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 21/10/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. Both These Appeals Have Been Filed By The Assessee Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur Dated 18/09/2019 For The A.Y. 2014-15 & 2015-16 Respectively. Grounds Taken By The Assessee In Both These Appeals Are Reproduced As Under: Grounds Of Ita No. 1290/Jp/2019 (A.Y. 2014-15) “1. The Learned Ao Has Seriously Erred In Law & Facts In Making Addition Of Rs. 1274700 In The Income Of Assessee As Undisclosed Income. Hon'Ble Cit (Appeals) Has Seriously Erred In Rejecting The Appeal Of Assessee & Confirming The Additions Without Considering The Appeal Submission & On Wrong Premise. The Learned Cit (Appeals) Erred In Referring The Copy Of Itr Of Female Family Members Of Assessee As Certain Loose Documents Which Contained Incriminating Transaction & Also Erred In Stating That The Appellant

Income tax Officer [2015] 59 taxmann.com 69 (Andhra Pradesh and Telangana) Chitra Devi v/s ACIT (2002) 28 Tax- world 454 (ITAT JP) (vi) Shri Pawan Lashkary ITA No 808/JP/2011 dated 06.01.2012 3. In case no incriminating material is found, no addition or disallowance

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

income was assessed at Rs.1,61,76,089/- by\nmaking additions on account of disallowance of unabsorbed depreciation.\nThe assessee

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

income was assessed at Rs.1,61,76,089/- by\nmaking additions on account of disallowance of unabsorbed depreciation.\nThe assessee