DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

132 on basis of which notice was issued under section 1534(1)(a)- Held yes [Paras 7 and 8] [In favour of revenue]" (iii) In the case of CIT Vs MGF Automobiles Ltd. [2016] 72 taxmann.com 240 (SC), the SLP filed by the department has been admitted. The head note is as under DCIT vs. M/s Royal Jewellers Section

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

132 or requisition under section 132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue is dismissed

132 on basis of which notice was issued under section 153A(1)(a)- Held, yes [Paras 7 and 8] [In favour of revenue]" (iii) In the case of CIT Vs MGF Automobiles Ltd. [2016] 72 taxmann.com 240 (SC), the SLP filed by the department has been admitted. The head note is as under. Section 153A, of the Income

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

132 on basis of which notice was issued under section 153A(1)(a) - Held, yes [Paras 7 and 8] [In favour of revenue] " (iii) In the case of CIT Vs MGF Automobiles Ltd. [2016] 72 taxmann.com 240 (SC), the SLP filed by the department has been admitted. The head note is as under: Section 153A of the Income

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

132 on basis of which notice was issued under section 153A(1)(a) - Held, yes [Paras 7 and 8] [In favour of revenue] " (iii) In the case of CIT Vs MGF Automobiles Ltd. [2016] 72 taxmann.com 240 (SC), the SLP filed by the department has been admitted. The head note is as under: Section 153A of the Income

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

132 on basis of which notice was issued under section 153A(1)(a) - Held, yes [Paras 7 and 8] [In favour of revenue] " (iii) In the case of CIT Vs MGF Automobiles Ltd. [2016] 72 taxmann.com 240 (SC), the SLP filed by the department has been admitted. The head note is as under: Section 153A of the Income

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

132 on basis of which notice was issued under section 153A(1)(a) - Held, yes [Paras 7 and 8] [In favour of revenue] " (iii) In the case of CIT Vs MGF Automobiles Ltd. [2016] 72 taxmann.com 240 (SC), the SLP filed by the department has been admitted. The head note is as under: Section 153A of the Income

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

132 or requisition under section 132A, as the case may be, shall abate. Sub-section (2) of section 153A of the Act provides that if any proceeding or any order of assessment or reassessment made under sub-section (1) is annulled in appeal or any other legal provision, then the assessment or reassessment relating to any assessment year which

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)

132(4) during the course of search. Appellant prays that statements were obtained on dotted lines and under duress and therefore cannot be solely relied upon for making disallowance unless the same is supported with corroborative documentary evidences. 3.2. That, ld. CIT(A) has further erred in confirming the disallowance of Rs.2,14,20,553/- made by ld.AO

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024

disallowance can be made in relation to that year in\nexercise of power under section 153A of the Act. The reference to the\nincriminating material in the above decisions of Hon'ble High Court is about\n25\nITA NO. 469 & 470/JP/2024\nDCIT, CENTRAL CIRCLE-1, JAIPUR VS SHRI MAHAVEER KUMAR JAIN\nincriminating material found as a result of search

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

132(4), such a statement can be\nused as a strong evidence against the assessee in assessing the income, the\nburden lies on the assessee to establish that the admission made in the\nstatements are incorrect/wrong and that burden has to be discharged by an\nassessee at the earliest point of time.... such a so-called retraction in our view

SHRI ASHOK DHARENDRA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

Section 132(4) of the Act and later confirmed in statement recorded under Section 131 of the Act, cannot be discarded simply by observing that the assessee has retracted the same because such retraction ought to have been generally made within reasonable time or by filing complaint to superior authorities or otherwise brought to notice of the higher officials

NAVAL KISHORE ,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

132 incriminating material justifying the re-\nopening of the assessments for six previous years is found that the\ninvocation of section 153A qua each of the AYs would be justified.”\n5.4.3. In the case of Jai Steel (India) v. ACIT [2013] 36 Taxman 523\n(Raj), it was held that,\n“Section 153A bears the heading \"Assessment in case

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

disallowance u/s 14A r.w. Rule 8D(2) of\nthe Act should have been added in the income of the assessee.\nSince the AO has not considered this issue while completing\nthe assessment in this case, the assessment order passed under\nsection 143(3) dated 17.03.2021 is held to be erroneous and\nprejudicial to the interest of the revenue

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

disallowed. The Ld. AO is further directed to not to apply section 115BBE of the Act.” 9. In respect of grounds raised by the revenue in this appeal, the ld. AR of the assessee has submitted following written submission:- “May it please your honours, Brief facts are that a search action was carried out u/s 132

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

disallowed. The Ld. AO is further directed to not to apply section 115BBE of the Act.” 9. In respect of grounds raised by the revenue in this appeal, the ld. AR of the assessee has submitted following written submission:- “May it please your honours, Brief facts are that a search action was carried out u/s 132

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

disallowed. The Ld. AO is further directed to not to apply section 115BBE of the Act.” 9. In respect of grounds raised by the revenue in this appeal, the ld. AR of the assessee has submitted following written submission:- “May it please your honours, Brief facts are that a search action was carried out u/s 132

ACIT, C.C. -4, JAIPUR vs. MAVERICK COMMODITY BROKERS PVT. LTD., JAIPUR

In the result appeals of the revenue are dismissed

disallowed. The Ld. AO is further directed to not to apply section 115BBE of the Act.” 9. In respect of grounds raised by the revenue in this appeal, the ld. AR of the assessee has submitted following written submission:- “May it please your honours, Brief facts are that a search action was carried out u/s 132