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, 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

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

In the result, the appeal of the assessees is allowed

disallowance in apparent from the details filed. These details have been filed by the appellant itself and that processing has been done without any human interface. In view of the provisions of Section has been done without any human interface. In view of the provisions of Section 36(1)(va), the details entered by the appellant are automatically detected

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance u/s 36(1)(va) is hereby confirmed. In the result, grounds of appeal raised by the appellant are hereby dismissed.” 18. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein

THE EARTH HOUSE RESORTS LLP, JAIPUR,JAIPUR vs. ITO, WD-2(3), JAIPUR

In the result, all these appeals of the assessees are allowed

disallowance u/s 36(1)(va) is hereby confirmed. In the result, grounds of appeal raised by the appellant are hereby dismissed.” 18. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance u/s 36(1)(va) is hereby confirmed. In the result, grounds of appeal raised by the appellant are hereby dismissed.” 18. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. ADIT,CPC,BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance u/s 36(1)(va) is hereby confirmed. In the result, grounds of appeal raised by the appellant are hereby dismissed.” 18. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

disallowance u/s 36(1)(va) is hereby confirmed. In the result, grounds of appeal raised by the appellant are hereby dismissed.” 18. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR RAJASTHAN vs. ADIT, CPC, BENGALURU/ DCIT, CR.1 JAIPUR, BENGALURU, KARNATAKA

In the result, all these appeals of the assessees are allowed

disallowance u/s 36(1)(va) is hereby confirmed. In the result, grounds of appeal raised by the appellant are hereby dismissed.” 18. After considering the above findings of CIT(A), now we have gone through ratio laid down by the Hon’ble Supreme Court in the case of CIT vs. Vatika Township Pvt. Ltd. (2014) 367 ITR 466, wherein

AMBA TECH ENGINEERING,JAIPUR vs. ITO, BHIWADI

In the result, the appeal of the assessees is allowed

disallowance of Rs. 7,76,547/- was not in accordance with the provision of Section 43B of the Act as the said amount were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan

GROUP ZERO,JAIPUR vs. INCOME TAX OFFICER WARD 6(2), JAIPUR , JAIPUR

In the result, all these appeals of the assessees are allowed

disallowances sustained by the Ld. CIT(A) are deleted.” 12. A similar issue has been decided by the Hon’ble Delhi High Court in the case of CIT vs. AIMIL Ltd., (2010) 321 ITR 508 wherein it has been held as under:- “The deletion with effect from April 1, 2004 by the Finance Act, 2003 of the second proviso

KARNI KEHAR SECURITY CO-OPERATIVE SOCIETY LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 1, JAIPUR

In the result, all these appeals of the assessees are allowed

disallowances sustained by the Ld. CIT(A) are deleted.” 12. A similar issue has been decided by the Hon’ble Delhi High Court in the case of CIT vs. AIMIL Ltd., (2010) 321 ITR 508 wherein it has been held as under:- “The deletion with effect from April 1, 2004 by the Finance Act, 2003 of the second proviso

DEVI SHANKER,JAIPUR, RAJASTHAN vs. DCIT, CPC, BANGALORE, BANGALORE, KARNATAKA

In the result, all these appeals of the assessees are allowed

disallowances sustained by the Ld. CIT(A) are deleted.” 12. A similar issue has been decided by the Hon’ble Delhi High Court in the case of CIT vs. AIMIL Ltd., (2010) 321 ITR 508 wherein it has been held as under:- “The deletion with effect from April 1, 2004 by the Finance Act, 2003 of the second proviso

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened by the AO\nin exercise of powers under sections 147/148 of the Act, subject to fulfilment\nof the conditions as envisaged/mentioned under sections 147/148 of the Act\nand those powers are saved.\nThe question involved in the present set of appeals

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened by the AO\nin exercise of powers under sections 147/148 of the Act, subject to fulfilment\nof the conditions as envisaged/mentioned under sections 147/148 of the Act\nand those powers are saved.\nThe question involved in the present set of appeals

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened by the AO\nin exercise of powers under sections 147/148 of the Act, subject to fulfilment\nof the conditions as envisaged/mentioned under sections 147/148 of the Act\nand those powers are saved.\nThe question involved in the present set of appeals

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened by the AO\nin exercise of powers under sections 147/148 of the Act, subject to fulfilment\nof the conditions as envisaged/mentioned under sections 147/148 of the Act\nand those powers are saved.\nThe question involved in the present set of appeals

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

132 or requisition under section 132A of the Act, 1961.\nHowever, the completed/unabated assessments can be re-opened by the AO\nin exercise of powers under sections 147/148 of the Act, subject to fulfilment\nof the conditions as envisaged/mentioned under sections 147/148 of the Act\nand those powers are saved.\nThe question involved in the present set of appeals