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)

2. THE INTIMATION ISSUED UNDER SECTION 143(1) DATED 16.10.2019 IS AGAINST FIRST PROVISO TO SECTION 143(1)(A), AND THEREFORE, THE ENTIRE 143(1) PROCEEDINGS IS INVALID IN LAW. a) Brief facts of the case is that the assessee is a Private Limited Company. For the Asst.Year 2018-19, the assessee filed its return of income

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

disallowing the rae of profit declared by\nthe assessee. In view of the above discussion, it is held that the AO was justified in\nmaking addition u/s 2(22)(e) even when addition was already made in the original\nassessment proceedings on account of less profit rate declared by the assessee.\n4.7.5 The copy of reasons of reopening were provided

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

In the result, the appeal of the assessee is dismissed

143(1)", "Section 36(1)(va)", "Section 2(24)(x)", "Section 43B"], "issues": "Whether the disallowance of employees' contribution to PF & ESI for delayed

THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the results appeal of the assessee in ITA No

143(2)\nwas issued on 24.08.2011. Ld. AO noted that the details in response to\nquery letter/order sheet notings have been filed which was placed on\nrecord by him. Books of account were produced during the course of\nproceedings which have been examined on test check basis with reference\nto the details filed as noted

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 made u/s 36(1)(va) of the Act in Section 143(1)(a). To this effect, the detailed written submission of the ld. AR of the assessee is reproduced as under:- GROUND NO. 1A: ADDITION MADE WITHOUT AFFORDING ANYOPPORTUNITY AS MANDATED IN PROVISO TO SECTION 143(1)(a). 1. SUBMISSION 1.1. The adjustment made while processing the return

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)

disallowance of Rs. 2,65,591/- on account of delayed payment of employees contribution towards PF and ESI. The Bench has observed that recently the Hon’ble Supreme Court in case of Court in the case of Checkmate Services (P) Ltd. vs CIT, 143 taxmann.com 178 (SC) held that the provision of Section

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)

disallowance of Rs. 2,65,591/- on account of delayed payment of employees contribution towards PF and ESI. The Bench has observed that recently the Hon’ble Supreme Court in case of Court in the case of Checkmate Services (P) Ltd. vs CIT, 143 taxmann.com 178 (SC) held that the provision of Section

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)

disallowance of Rs. 2,65,591/- on account of delayed payment of employees contribution towards PF and ESI. The Bench has observed that recently the Hon’ble Supreme Court in case of Court in the case of Checkmate Services (P) Ltd. vs CIT, 143 taxmann.com 178 (SC) held that the provision of 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)

143(3B) of the Income Tax Act, 1961.” The ld. A/R now raised the main issue in this case is whether the ld. Pr. CIT was justified in invoking jurisdiction under section 263 of the I.T. Act, 1961 and thereby proposing to make disallowance of Rs. 2

DCIT, JAIPUR vs. RAJASTHAN FINANCIAL CORPORATION, JAIPUR

In the result, the appeal of the revenue is dismissed

Bench: The Hearing.”

disallowance made by the Assessing Officer on account of bad debts but appellant challenged the action of Assessing Officer for application of provision of section 115JB in appeal. In appeal no. 5 Rajasthan Financial Corporation 610/14-15 dated 30.09.2016, CIT(A) has decided this issue in favour of assessee. Against this, department prefer appeal before Hon'ble ITAT, Jaipur

NARAIN LAL AGRAWAL,JAIPUR vs. DCIT CIRCLE 1 JAIPUR, JAIPUR

In the result the appeal of the assessee is allowed

disallowing the allotment letter as a valid agreement for sale. The CIT(A) confirmed the AO's order.", "held": "The Tribunal held that the allotment letter, when accompanied by part payment through banking channels before registration, qualifies as an 'agreement fixing the amount of consideration' as per the proviso to Section 56(2)(x). The stamp duty value

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

143(2) impregnated proceeding with a jurisdictional defect, hence,\nrendered it as invalid in eyes of law Held, yes Whether, therefore,\nassessment framed by Assessing Officer in absence of a notice under section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

143(2) impregnated proceeding with a jurisdictional defect, hence,\nrendered it as invalid in eyes of law - Held, yes - Whether, therefore,\nassessment framed by Assessing Officer in absence of a notice under section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

143(2) impregnated proceeding with a jurisdictional defect, hence,\nrendered it as invalid in eyes of law Held, yes Whether, therefore,\nassessment framed by Assessing Officer in absence of a notice under section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

143(2) impregnated proceeding with a jurisdictional defect, hence,\nrendered it as invalid in eyes of law Held, yes Whether, therefore,\nassessment framed by Assessing Officer in absence of a notice under section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

143(2) impregnated proceeding with a jurisdictional defect, hence,\nrendered it as invalid in eyes of law Held, yes\nWhether, therefore,\nassessment framed by Assessing Officer in absence of a notice under section\n143(2) could not be sustained and was liable to be quashed – Held, yes [Paras\n19 and 21] [In favour of assessee]\n3. Assessment reopened solely

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) read with section 2(24)(x) vis a vis section 143(1)(a) of the Act stand

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) read with section 2(24)(x) vis a vis section 143(1)(a) of the Act stand