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)

section 153A of the Act is annulled in appeal or any other proceeding. 16. Section 153A bears the heading "Assessment in case of search or requisition". It is "well settled as held by the Supreme Court in a catena of decisions that the heading or the Section Can be regarded as a key to the interpretation of the operative portion

AMIT SINGH,BHIWADI (ALWAR) vs. DCIT, CPC- BENGALURU, CPC- BENGALURU

In the result, the appeal of the assessees is allowed

disallowed a sum of Rs. 86,905!- being employees contribution to PF / ESI as the appellant failed to deposit the same within due dates specified in the respective Acts by invoking provisions of section 36(1)(va) nw.s. 2(24)(x) and provisions of section 43B are not applicable to the employees contribution to PF/ESI. To conclude, all the grounds

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

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

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

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

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

SAURABH AGROTECH (P) LTD ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, the appeal filed by the assessee is partly allowed as per terms indicated above

Bench: SHRI MANISH BORAD (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

disallowance of Rupees 1989115.00 within the meaning of section 801B of the Income Tax Act, 1961 and the ld Commissioner of Income-Tax (Appeals)-IV, Jaipur has erred in confirming the same by not deciding the issue on merit, though the all the material and submissions were before him. 4. That the Id. Assessing officer has erred

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved." (emphasis supplied) On the issue there is similar judgement of Hon'ble Supreme Court

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

132A of the Act, 1961. However, the completed/unabated assessments can be re-opened by the AO in exercise of powers under sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under sections 147/148 of the Act and those powers are saved." (emphasis supplied) On the issue there is similar judgement of Hon'ble Supreme Court

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

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 had abated under the second proviso

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

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 had abated under the second proviso

AJEET SINGH,JAIPUR vs. ITO WD 6(1), JAIPUR

In the result, the appeal of the assessees is allowed

disallowance of Rs. 12,84,590/- 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

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

disallowed invoking the provisions of section 40A(3) of the Act. We therefore find that the impugned assessment order has been passed without any reference to any incriminating material found during the course of search in case of the assessee and thus, no fresh facts are required to be examined nor any findings on facts are required to be recorded

CLASSIC AIRCON,INDIA vs. DCIT CPC, INDIA

In the result, the appeal of the assessees is allowed

Bench: Cit(A)-Iii, Jaipur Was Rejected /Dismissed Vide Order Dated 20.09.2021 & Same Was Served Upon The Appellant On 20.09.2021 Itself Through E-Mail. Classic Aircon Vs. Dcit, Cpc

disallowance of Rs. 2,06,688/- is hereby confirmed. In the result, the appeal is dismissed.” 20. 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 Hon’ble Supreme Court held

LALIT KUMAR ARORA,JAIPUR vs. ACIT, CR-2, , JAIPUR

In the result, the appeal of the assessees is allowed

Bench: Furnishing The Return Of Income Under Section 139(1) Of The Act. When The Matter Was Taken To The Ld. Cit(A) The Said Disallowance Was Sustained.

disallowance of Rs. 56,207/- 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 Corporation Ltd 392 ITR 2 and similar other decisions on this issue. 16. After considering the above findings

DANISH PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD-6(1), JAIPUR

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

Bench: The Hearing.”

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