ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

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

143(1) providing for disallowance of deduction under section 80P due to late filing of return having been introduced by Finance Act, 2021 effective from 1-4-2021, disallowance of deduction claimed under section 80P during relevant years 2018-19 and 2019-20 on grounds of late filing of return was unjustified 7.4 We note that the instant case, there

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

1) of the Act. Further the claim of the\nassessee that the same has been allowed by Hon'ble Rajasthan High Court in\nassessee's own case for A.Y. 2012-13 to 2014-15 is irrelevant as Explanation 2 to\nsection 37 effective from 01.04.2015 specifically disallows such expenses. Against\nthe decision of Hon'ble Rajasthan High Court revenue

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

In the result, the appeal of the assessee is dismissed

143(1) of the Income tax Act are as\nunder:\n143. (1) Where a return has been made under section 139, or in response to\na notice under sub-section (1) of section 142, such return shall be processed\nin the following manner, namely:—\n(a) the total income or loss shall be computed after making\nthe following adjustments, namely

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

disallowance of Section 80P deductions for belatedly filed returns, was effective from April 1, 2021, and thus not applicable to the assessment years in question (2018-19 and 2019-20). The Tribunal also referred to a CBDT circular directing the condonation of delay for claims under Section 80P.", "result": "Allowed", "sections": ["143(1)", "139(1)", "80P", "80AC(ii

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

In the result, appeals of the above mentioned assessee's are dismissed

143(1) Where a return has been made under section 139, or in response to\na notice under sub-section (1) of Section143, such return shall be processed in the\nfollowing manner, namely;-\n(a) The total income or loss shall be computed after making the following\nadjustments, namely;-\n(i) Any arithmetical error in the return;\n(ii

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)

disallowance u/s.36(1)(va) on the basis of Tax Audit Report in Form 3CD is a permissible adjustment under Section 143(1)(a)(iv) as well as under section 143(1)(a)(ii

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)

disallowance u/s.36(1)(va) on the basis of Tax Audit Report in Form 3CD is a permissible adjustment under Section 143(1)(a)(iv) as well as under section 143(1)(a)(ii

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)

143(1)(a)(v) i. It is submitted that only disallowance of deduction claimed under [section 10AA or under any of the provisions of Chapter VI-A under the heading "C.—Deductions in respect of certain incomes", if] the return is furnished beyond the due date specified under sub-section (1) of section 139 can be made. ii

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)

Section 143(1)(a)(ii) 1.7.i It is submitted that u/s 143(1)(a)(ii), only disallowance of loss

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)

disallowance or addition made by the CPC in the 143(1) proceedings. For better understanding of the intimation proceedings, section 143(1) of the IT Act is reproduced as follows: 5 Ocean Exim India Pvt. Ltd. vs. ITO "143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (1

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)

II. The return of the assessee company was processed u/s 143(1) vide Intimation dated 12.11.2019 wherein ld. AO (CPC) made disallowance of Superannuation fund and ESI of Rs. 4,62,183, resulting into demand of Rs 1,47,439. III. The assessee company preferred appeal against such Intimation u/s 143(1) dated 12.11.2019 before National Faceless Appeal Center (“NFAC

RAWAT BAL VIDHA NIKETAN SAMITTEE,JAIPUR vs. PCIT(CENTRAL), JAIPUR

143 (3) of the Act on 31.12.2019.\n6.In that assessment, the ACIT (Exemption) held in unambiguous terms that based\non various irregularities found during survey proceedings u./s 133A at the\npremises of the assessee, coupled with the facts gathered is carried out during the\nassessment proceedings, the assessee had violated provisions of section 13\n(1)(c)(ii

SWASTIC OIL INDUSTRIES,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

ii) An incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) 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; (iv) Disallowance of expenditure [or increase in income]indicated

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

ii) An incorrect claim, if such incorrect claim is apparent from any information in the return; (iii) 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; (iv) Disallowance of expenditure [or increase in income]indicated

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

In the result, the appeal of the assessees is allowed

143(1)(a)(ii) for Rs. 86,905/- by disallowing PF and other contribution paid after due date prescribed by respective labour laws, out of sum collected from employees contribution to PF/ESIC etc. The assessee has stated that disallowance of Rs. 86,905/- was not in accordance with the provision of Amit Singh vs. DCIT, CPC Section

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) Where a return has been made under section 139, or in response to a notice under sub-section (1) of Section143, such return shall be processed in the following manner, namely;- (a) The total income or loss shall be computed after making the following adjustments, namely;- (i) Any arithmetical error in the return; (ii) An incorrect claim

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) Where a return has been made under section 139, or in response to a notice under sub-section (1) of Section143, such return shall be processed in the following manner, namely;- (a) The total income or loss shall be computed after making the following adjustments, namely;- (i) Any arithmetical error in the return; (ii) An incorrect claim

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. KANDARP TRADELINKS AND SERVICES PRIVATE LIMITED, VKI, JAIPUR

In the result, the appeal of the revenue is allowed,

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

143(1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of Section143, such return shall be processed in the following manner, namely;- (a) The total income or loss shall be computed after making the following adjustments, namely;- (i) Any arithmetical error in the return; (ii) An incorrect claim

DCIT CIRCLE-6, JAIPUR, NCRB JAIPUR vs. KANDARP TRADELINKS AND SERVICES PRIVATE LIMITED, V K I JAIPUR

In the result, the appeal of the revenue is allowed,

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

143(1) Where a return has been made under section 139, or in response to a notice under sub-section (1) of Section143, such return shall be processed in the following manner, namely;- (a) The total income or loss shall be computed after making the following adjustments, namely;- (i) Any arithmetical error in the return; (ii) An incorrect claim