DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

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

penalty on the disallowance of Amortization of surface rights of Rs. 8,18,38,172/- and disallowance of Depreciation on intangible

SHRI JAI HIND AGARWAL,JAIPUR vs. ITO, WD-5(4), JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.” 2. The Hearing Of The Appeal Was Concluded Through Video Conference In View Of The Prevailing Situation Of Covid-19 Pandemic.

disallowed such claim & initiated penalty proceedings u/s 271. Tribunal deleted the penalty. The HC held that Dharmendra's case cannot

SHRI RAMCHAND LAXMANDAS BABANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ ITA No. 192/JPR/2025 निर्धारणवर्ष / AssessmentYear : 2011-12 Shri Ramchand Laxmandas Babani P.No.2, Shiv Shankar Colony Janta Colony, Jaipur – 302 004 (Raj) बनाम Vs. The ITO Ward -6(4) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ANYPB 6571 A अपीलार्थी / Appellant निर्धारिती की ओरसे/Assesseeby : Shri Mohit Balani, Advocate (Thru" V.C.) राजस्व की ओरसे /Revenue by: Shri Gautam Sin

disallowing the exemption, penalty cannot be imposed. The penalty levied stands set aside." The situation in the present case is still

URMILA RAJENDRA MUNDRA,AJMER vs. INCOME TAX OFFICER, WARD-2(2), AJMER, AJMER

In the result grounds raised by the assessee is allowed

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

disallowance initiated penalty proceeding as per the provision of section 270A of the Act and thereby ordered to levy the penalty

RAM KISHORE MEENA, ASSTT. COMMISSIONER OF INCOME TAX, CIRCLE-2,, KOTA vs. MANGALAM CEMENT LTD, MORAK, KOTA

In the result, the appeal of revenue is dismissed

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

disallowance made out of certain expenses, penalty proceedings u/s 271(1)(c) was initiated for furnishing inaccurate particulars of income

SHRI KHATU SHYAM BUILDERS,JAIPUR vs. ACIT CENTRAL CIRCLE 2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

penalty on the premise that when any disallowances sustained irrespective of the facts of the case penalty has to be levied

RAJASTHAN RAJYA SAHAKARI BHOOMI VIKAS BANK LTD,JAIPUR vs. ACIT/DCIT CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowing the exemption, penalty cannot be imposed. The penalty levied stands set aside.” 6 Rajasthan Rajya Sahakari Bhoomi Vikas Bank

DWARKA GEMS LIMITED ,JAIPUR vs. ASST. COMMISSIONER OF INCOME TAX , JAIPUR

In the result, the appeal of the assessee is allowed

disallowance does not\nautomatically result in levy of penalty. Appellant prays penalty\nlevied mechanically by solely relying upon conclusion drawn

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

penalty u/s 271(1)(c) of the IT Act, 1961 whereas it is a\ncase where additions to income are as a result of disallowance

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

penalty imposed by ld. AO @ 200% in respect of disallowance of interest on TDS. Appellant prays that the issue of allowability

JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

penalty imposed by ld. AO @ 200% in respect of disallowance of interest on TDS. Appellant prays that the issue of allowability

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

disallowance of Rs. 8,020/- on account of TDS demand and Rs. 10,295/- on account of TDS penalty, without

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

disallowance of Rs. 8,020/- on account of TDS demand and Rs. 10,295/- on account of TDS penalty, without

SH. ANOOP KUMAR GUPTA,AJMER vs. ITO, WARD-2(1), AJMER, AJMER

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

disallowance out of expenditure incurred on interest as the assessee had not proved the nexus between the interest-bearing funds and its investment of funds which leads to addition. Consequent to that addition penalty

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

disallowed. The appellant has contended in the submission is that only the "shasti" or the penalty could be disallowed and not the other

JAMBO CREDIT AND THRIFT CO-OPERATIVE SOCIETY LIMITED,JAIPUR vs. ITO-6(1),, JAIPUR

Bench: This Appellate Tribunal Feeling Aggrieved By Order Dated 12.06.2024, Passed By Learned Cit(A), Nfac, Delhi, Relating To The Assessment Year 2018-19, As Thereby The Appeal Filed By The Appellant Has Been Dismissed.

disallowed and added to total income of the assessee. Penalty proceedings u/s 270A for underreporting of income initiated separately. (Addition

CHITRA JAIN,JAIPUR vs. INCOME TAX OFFICER WARD 1(4), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical purpose

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

disallowance of deduction u/s 54 and the penalty levied or leviable thereon. In the meantime penalty was imposed by ld. AO for both

DEVIKA BUILDESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowance when primary evidence has been provided. 6. The Ld. CIT(A) failed to appreciate that penalty proceedings under section