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

In the result, appeal of the revenue is dismissed

131 ITR 451)(SC) 52 ITA NO. 201(6)/JP/2017 M/s. Chambal Fertilizers & Chemicals Ltd. which has no application to the facts of this case as the decision is in the context of an assessee making a claim for partition and requesting the AO to pass an order under section 25A of the 1922 Act. The assessment order was passed

NIRMAL KUMAR BARDIYA,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

section 139 (1), then the same cannot be disallowed in view of the binding precedent of Hon'ble jurisdictional High Court including the decision in case of CIT vs. SBBJ, 99 DTR 131

RMC GEMS INDIA LTD,JAIPUR vs. ADIT, CPC, BANGLORE

In the result, the appeal of the assessee is allowed

section 139 (1), then the same cannot be disallowed in view of the binding precedent of Hon'ble jurisdictional High Court including the decision in case of CIT vs. SBBJ, 99 DTR 131

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2, NEAR MODEL TOWN, MALVIYA NAGAR, JAIPUR vs. PCIT – 2, JAIPUR, NEW CENTRAL REVENUE BUILDING

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance under section 14A of the Act is misconceived and contrary to the evidences on record. 11 Girnar Software Pvt. Ltd., Jaipur. It is submitted that, where the AO has considered explanations and material submitted by the Appellant, it cannot be said that the AO has not applied his mind, so as to clothe the PCIT with necessary jurisdiction

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3 , JAIPUR vs. M/S MOJIKA REAL ESTATE & DEVELOPERS PVT. LTD., JAIPUR

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

131, the admission of Rs. 5 Crore made therein was an adhoc figure on absolutely estimate basis as looking to volume of documents having total 49 volumes with so many papers in each volume and in absence of books of account which were got deleted due to computer error, it was not possible for the directors of the appellant company

M/S MOJIKA REAL ESTATE & DEVELOPERS PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3 , JAIPUR

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

131, the admission of Rs. 5 Crore made therein was an adhoc figure on absolutely estimate basis as looking to volume of documents having total 49 volumes with so many papers in each volume and in absence of books of account which were got deleted due to computer error, it was not possible for the directors of the appellant company

DCIT, CIRCLE -6, JAIPUR, NCRB, JAIPUR vs. ASCENT BUILDHOME DEVELOPERS LIMITED, ADARSH NAGAR, JAIPUR

In the result, the appeal of the revenue is dismissed

Section 131 summons. The submission of partial\ndocuments by post without personal attendance does not fulfill the requirements of\nSection 131, which mandates personal presence for cross-examination and full\nverification. The deliberate avoidance by both the assessee and contractors\nprevented the AO from conducting an effective inquiry into the genuineness of\nexpenses, thereby necessitating the disallowance

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)

131 of the 1961 Act, or a notice under sub-section (4) of section 22 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub-section (1) of section 142 of 1961 Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause

SHIIV VEG PRO PRIVATE LIMITED,KOTA vs. CENTRAL PROCESSING CENTER, BANGALORE

In the result, the appeal of the assessee is allowed

section 36(1)(va). No substantial question of law arises out of the impugned orders of the ITAT. Commissioner of Income Tax vs. M-s State Bank of Bikaner & Jaipur (D.B. Income Tax Appeal No.177-2011); Commissioner of Income Tax vs. Jaipur Vidyut Vitaran Nigam Ltd. (D.B. Income Tax Appeal No.189-2011), followed." 2.6 The Hon'ble ITAT, Jaipur Bench has also

M/S. MAHALAXMI SAWS PVT. LTD., H-39, ROAD NO.2B, RIICO INDUSTRIAL AREA, SIRSI ROAD, BINDAYAKA, JAIPUR,JAIPUR vs. INCOME TAX OFFICER WARD-4(2) JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

section 131 by the suppliers cannot be the concern of the assessee. It is not the case of the revenue that assessee was asked to produce the supplier. …………… ............ The assessing officer made the whole addition by pointing out certain lacunas in the bank account of the suppliers of the assessee, which cannot be permitted. Merely because 133(6) notices issued

NICE TELECOMMUNICATIONS PRIVATE LIMITED ,1-A,KESHEV NAGAR, CIVIL LINES,JAIPUR,RAJASTHAN,INDIA,302019 vs. COMMISSIONER OF INCOME TAX (APPEALS), NATIONAL FACELESS APPEAL CENTRE, DELHI, DELHI

In the result, the appeal of the assessee is allowed

disallowed u/s. 43B. The assessee contended that avoiding the binding nature of judgments, the CPC, Bangalore was not justified in making addition of Rs.9,21,596/- which was paid before due date of filing of Return of Income and in rejecting application. 4.4 The matter was carried to ld. CIT(A)/NFAC by the assessee and the grounds appeal

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

disallowance u/s 40(A)(3) without making any reference to any incriminating material found during the course of search. There is no finding of the Assessing officer or any other material brought on 8 M/s Vijayeta Buildcon Pvt. Ltd. Vs. ACIT record that the six registered sale deeds were found and seized during the course of search or the transactions

TRANSINDIA NONWOVENS PVT. LTD.,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessees is allowed

disallowed u/s 438 or u/s 36(1)(va) of the IT Act • CIT vs. State Bank of Bikaner & Jaipur 99 DTR 131 • CIT vs. Jaipur Vidyut Vitran Nigam Ltd. 363 ITR 307 • CIT vs. Udaipur Dugdh Utpadak Sahakari Sangh Ltd. 366 ITR 163 • Principal Commissioner of Income-Tax v/s Rajasthan state Seed Corporation Ltd. [2016] 386 ITR 267 (Raj) • Income

DYNAMIC CABLES LIMITED,JAIPUR vs. COMMISSIONER OF INCOME TAX APPEALS NATIONAL FACELESS APPEAL , DELHI

In the result, the appeal of the assessee is allowed

Bench: Filing Income Tax Return Even After Supreme Court Judgement & High Court Judgement (Including Rajasthan High Court & Itat Jaipur Bench) On This Issue In Favour Of The Assessee.

section 5 is adequately elastic to enable the courts to apply the law in a meaningful manner which subserves the ends of justice--that being the life-purpose of the existence of the institution of courts. A justifiably liberal approach has to be adopted on principle. "Every day's delay must be explained" does not imply a pedantic approach

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

disallowance U/s 36(1)(va) can be made and that this issue is settled in favour of the assesseee by the judgments of Hon’ble Supreme Court, High Courts and ITAT, which are produced as under:- “1. Jaipur Vidhyut Vitran Nigam Limited 265 CTR 62 (Raj.). 2. VIT vs. State Bank of Bikaner and Jaipur (2014) 99 DTR 131

RAJESH MOTORS (AUTO) PRIVATE LIMITED,JAIPUR vs. ITO WARD 5(1) , JAIPUR

In the result, the appeal of the assessees is allowed

disallowance U/s 36(1)(va) can be made and that this issue is settled in favour of the assesseee by the judgments of Hon’ble Supreme Court, High Courts and ITAT, which are produced as under:- “1. Jaipur Vidhyut Vitran Nigam Limited 265 CTR 62 (Raj.). 2. VIT vs. State Bank of Bikaner and Jaipur (2014) 99 DTR 131

TAJ GRANITES PVT. LTD.,JAIPUR vs. DCIT CPC, BENGALURU

In the result, the appeal of the assessees is allowed

disallowance U/s 36(1)(va) can be made and that this issue is settled in favour of the assesseee by the judgments of Hon’ble Supreme Court, High Courts and ITAT, which are produced as under:- “1. Jaipur Vidhyut Vitran Nigam Limited 265 CTR 62 (Raj.). 2. VIT vs. State Bank of Bikaner and Jaipur (2014) 99 DTR 131

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

131\ndated 10.12.2015, Shri Ashok Kumar Jain clearly stated that the books of\naccounts of the assessee firm updated till 09.12.2015. While replying that\nhe did not mention any pending bills to be entered into the books of\naccounts.\n(ii) Valuation of the stock was admitted while replying to question\nno.11 of the statement recorded