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

RAMAKANT SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

143(2) of the Act as the return of income filed on 23.01.2015 is nothing but a non est return in eyes of law and no cognizance can be given it. 5. On the facts & circumstances of the case and in law also ld. A.O. grossly erred in finalizing the reassessment without establishing that whether the alleged property is Capital

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR , JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under Sub-Section (1) of Section 139 can be made. 7. Section 143

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

In the result, the appeal of the assessee is allowed

143(2) on very same day has to\nbe treated as invalid and assessment is vitiated due to non-application of mind by\nAO-Therefore, on all counts reassessment proceedings initiated by AO and\nuphheld by CIT(A) is not in accordance with law-Assessee's appeal allowed.\n\nFurther on the perusal of the order sheet it is clearly

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

disallowance, provisions of section 143(1)(iv) cannot be invoked. 6. Attention is drawn towards the fact in Section 143

BECKHAUL DIGITAL TECHNOLOGIES PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

disallowance of loss claimed, if return of the previous year for which set off of loss is claimed was furnished beyond the due date specified under Sub-Section (1) of Section 139 can be made. 1.8 Section 143

OCEAN EXIM INDIA PRIVATE LTD,JAIPUR vs. ITO WARD 1(2), JAIPUR

In the result, the appeal of the assessee is dismissed

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

143(1)(a)(iv) provides that where a return has been made under section 139, or in response to a notice under sub-section (1) of section 142, then such return shall be processed and the total income or loss shall be computed after making the adjustments for disallowance

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

disallow the appellant's deduction claim under section 80P while processing the return under section 143(1) of the Act. Consequently

PARIS ELYSEES INDIA PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7, JAIPUR

In the result, the appeal of the assessee is partly allowed

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

disallowance of expenditure indicated in the Audit Report u/s 143(1)(a)(iv). The same is decided against the assessee company by the NFAC. 2. SUBMISSION 2.1. The adjustment made while processing the return of income is illegal because the case of the assessee company does not fall under 143(1)(a)(iv). 2.2. Section

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)

Section 143(3A) and 143(3B) of the Income Tax Act, 1961.” Thus, the AO has considered the information filed by the assessee and arrived at conclusion that no disallowance

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR , JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

section 143(1)(a), disallowance under section 143(1)(a) was valid in view of Supreme Court's decision in case

TELECRATS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 1(1), JAIPUR, JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

section 143(1)(a), disallowance under section 143(1)(a) was valid in view of Supreme Court's decision in case

RAJESH MOTORS (CARS) PRIVATE LIMITED,JAIPUR vs. ITO WD 5(1), JAIPUR, JAIPUR

disallow the said payment if it has been made beyond the due date. Thus, in view of the judgment of Apex Court, such claim cannot be allowed as it is an incorrect claim and therefore, it falls within scope of prima facie adjustment under section 143

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. ADIT (CPC) BANGALORE, BENGALURU KARNATAKA

In the result, both appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

143(1)(a) and whether the addition made by the AO on account of employees contribution to ESI and PP by invoking the provisions of section 36(1)(va) read with section 2(24)(x) of the act was correct or not. (iii) The claim of the appellant as per the written submissions that the disallowance

OM INFRA LIMITED,JAIPUR, RAJASTHAN vs. ADIT (CPC) BANGALORE, BENGALURU, KARNATAKA

In the result, both appeals of the assessee are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 534 & 536/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2019-20 & 2018-19 Om Infra Limited Om Tower, M. I. Road Church Road, Rajasthan cuke Vs. ADIT (CPC), Bangalore, Bengaluru, Karnataka LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACO 8245 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri B. V. Maheshwari (F.C.A.) jktLo dh vksj ls@ Revenue by : Sh. A. S. Nehra

143(1)(a) and whether the addition made by the AO on account of employees contribution to ESI and PP by invoking the provisions of section 36(1)(va) read with section 2(24)(x) of the act was correct or not. (iii) The claim of the appellant as per the written submissions that the disallowance

DOLCAS BOTANOSYS PVT. LTD. BIKANER,BIKANER vs. ADIT, CPC, BANGLORE/ACIT, C-1 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance on account of delayed payment of ESI and PF Contributions : 1. The ld. CIT(A) has erred in sustaining the addition of Rs. 2,61,464/- made by the ld. AO in the order under section 143

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S SHIV VEGPRO PVT. LTD., KOTA

In the result, appeal of the revenue is dismissed

disallowance of commission payment and freight payment total amounting to Rs. 12,83,51,717/-. The assessee challenged the action of the AO before the ld. CIT (A) both on merits of the addition as well as validity of reopening of the assessment. The ld. CIT (A) deleted the addition made by the AO. However, the ground raised

SWASTIC OIL INDUSTIRES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

143(1) of the Act disallowing the employee's contribution of PF/ESI deposited beyond the date in the relevant law Under Section