SHRI GOVIND NARAIN JOHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Although The Second Round Of Assessment Was Completed At The Directions Of Hon’Ble Itat.

disallowance of Rs. 16,02,991/- on account of interest paid for funds used in the WIP construction without any valid ground and hence needs to be deleted. 9. The assessee carves the right to add, delete, amend or abandon any ground of appeal before or during the course of hearing. The ld. A/R of the assessee has submitted that

M/S. KAIZEN ORGANICS PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Hearing.

disallowance of Rs. 8,04,524/-. 3. The appellant craves its rights to add, amend or alter any of the grounds on or before the hearing. The assessee has also raised an additional ground as under :- “ In the facts and circumstances of the case, and in law, the ld. AO has erred in completing assessment u/s 147 without issuing notice

M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

142(1) of the Act calling for the necessary information/documents/explanation from the assessee, the Assessing officer denied the claim of exemption U/s 11 and 12 of the Act. As per the Assessing officer, the registration granted to the assessee society has been withdrawn by the ld CIT-I Jaipur vide order dated 28.03.2013 under section 12AA(3) ITO Vs. Rajasthan

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

142(1) of the Act calling for the necessary information/documents/explanation from the assessee, the Assessing officer denied the claim of exemption U/s 11 and 12 of the Act. As per the Assessing officer, the registration granted to the assessee society has been withdrawn by the ld CIT-I Jaipur vide order dated 28.03.2013 under section 12AA(3) ITO Vs. Rajasthan

INCOME TAX OFFICER (EXEMPTION), WARD-1, JAIPUR vs. M/S RAJASTHAN CRICEKT ASSOCIATION, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

142(1) of the Act calling for the necessary information/documents/explanation from the assessee, the Assessing officer denied the claim of exemption U/s 11 and 12 of the Act. As per the Assessing officer, the registration granted to the assessee society has been withdrawn by the ld CIT-I Jaipur vide order dated 28.03.2013 under section 12AA(3) ITO Vs. Rajasthan

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

142 of the Act was issued on 29.08.2019 and served to the\nassessee through speed post due to change of incumbent as per section\n129 of the Act. Ld. AO noted in his order that the search record regarding\nthe assessee was also observed and examined thoroughly.\n3.4 While proceeding so initiated Id. AO while going through the balance\nsheet

THE JEWELLERS ASSOCIATION,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

disallowed by the Ld. A.O in assessment. 2.1 Apropos Ground No. 1 and 2 of the assessee, brief facts of the case are that the assessee in the status of AOP filed the return of income for the assessment year 2012-13 on 28-09-2012 declaring total income as NIL. The return of the assessee was processed

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

2(24)(x) - unless the conditions spelt by Explanation to Section 36(1)(va) are satisfied i.e., depositing such amount received or deducted from the employee on or before the due date. In other words, there is a marked distinction between the nature and character of the two amounts – the employer’s liability is to be paid

SMT. BIRMA DEVI,JAIPUR vs. INCOME TAX OFFICER, WARD-6-2, JAIPUR

In the result, appeal of the assessee is allowed in terms indicated

Bench: The Hearing Of This Appeal.”

disallowed by the AO is confirmed. Ground of appeal is dismissed.” 5. Now the assessee is in further appeal before us. The ld AR of the assessee submitted that in this case the sale consideration was received at Rs. 7,00,000/- cash in each case on 09.02.2013, 11.02.2013 & 12.02.2013. Thus a sum of Rs. 21,00,000/- was received

MAHENDRA SHARMA,JAIPUR vs. ITO, WARD-3(1), JAIPUR

In the result, the appeal of the assessee is allowed

142(1) of the IT Act, 1961 along with query letter were issued on\n\n5\nITA No. 654/JPR/2023\nMahendra Sharma vs. ITO .\n\n15.09.2017. In response thereto the assessee has filed the replies as required. The\nasessee has filled all the details related to the issue and the assessee has also\ndemand the cross examination and statements

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowed. 18. To summarize, the appellant's share of land sold at Rs.2,75,77,251/- on which capital gain was not disclosed as per Act despite it being a capital asset u/s 2(14) of the Act as the property was situated within the municipal limits. The appellant has mainly relied on technical ground that assessment is against

SAROJ DEVI HALDIYA,JAIPUR vs. ITO WARD-6(1), JAIPUR, JAIPUR

disallowed The assessee also accepted Rs.\n75,00,000 as an advance in relation of transfer of capital asset. The assessee\nfailed to give a satisfactory reply and provide any required details. Hence, the\nA.O. completed the assessment and passed order u/s 147/1448 of the Income-\ntax Act dated 13.12.2019 Assessing total Income at Rs 90,97,047/-.\n5. 2

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

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)

142 of the Income Tax Act, 1961 were issued during the course of assessment proceedings. S. No Date of Notice PB PAGE 23rd Sep 2019 ITBA/AST/S/143(2)/2019- 230-231/Vol -2 20/1018220568(1) 18th Feb 2020 ITBA/AST/F/142(1)/2019- 234-238/Vol-2 20/1025356837(1) 16th Dec 2020 ITBA/AST/F/142(1)/2020- 239-240/Vol-2 21/1029027261(1) Above notices were duly

GANGAUR EXPORTS PRIVATE LIMITED,JAIPUR vs. THE PCIT-2, JAIPUR

In the result grounds raised by the assessee are allowed and order of Ld

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

2) was issued and sent on 23/09/2019. Thereafter, notices under section 142(1) along with questionnaire were issued to the assessee, in response to which the assessee has submitted the requisite details through e-proceedings. The assessment was completed vide order dated 01/02/2021 wherein disallowance

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

disallowing the\nexemption of Long-Term Capital Gains on account of unexplained credits\nu/s 68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground

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

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

disallowing the\nexemption of Long-Term Capital Gains on account of unexplained credits\nu/s 68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground