WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

section 12A(1)(b) states that: [(1)] The provisions of section 11 and section 12 shall not apply inrelation to the income of any trust or institution unless the followingconditions are fulfilled, namely:- (b)where the total income of the trust or institution as computedunder this Act without giving effect to [the provisions of section 11 andsection 12 exceeds

MAHADEV ENCLAVE PVT. LTD.,JAIPUR vs. PCIT(CENTRAL), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153B(1)(b) for the AY 2019-20, is erroneous in so far in terms of not invoking the provisions of section 14A of the I.T. Act, 1961 r.w.r. 8D of the I.T. Act, 1962 and thereby not disallowing

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA , KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

disallowance Aggrieved by the aforesaid addition the appellant has preferred the present appeal. 5. Ground No. 1 of appeal relates to passing ex-parte assessment order under section 144 read with section 153B

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

disallowance Aggrieved by the aforesaid addition the appellant has preferred the present appeal. 5. Ground No. 1 of appeal relates to passing ex-parte assessment order under section 144 read with section 153B

SHRI BITHAL DASS MUNDRA ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is partly allowed

153B and 153C ITA 433/JP/2018_ 10 Bithal Dass Mundra Vs DCIT after six assessment years - and for the relevant assessment year or years is inserted. We however submit this amendment is effective from 01.04.2017; it does apply where search under section 132 of the Income-tax Act is initiated or requisition under section 132A of the Income

SMT. INDIRA AGRAWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeals of the assessee in ITA No

section 153B of the IT Act on 27.12.2017 at the total income of Rs. 4,52,42,549/- which includes addition of Rs. 43,639/- on account of short declaration of LTCG turnover and addition of Rs. 1,42,490/- on account of disallowance

SMT. JYOTI AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, appeals of the assessee in ITA nos

section 153B of the IT Act on 27.12.2017 at the total income of Rs. 4,30,65,828/- which includes addition of Rs. 42,379/- on account of short declaration of LTCG turnover and addition of Rs. 1,23,519/- on account of disallowance

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

section 153C thereafter is also barred by limitation and thus, being a nullity, deserves to be quashed. 2. The Id. CITA erred in not deciding that the impugned assessment order passed us 144 r.w.s. 153C of the Act dated 30.03.2023 for A.Y. 2014 15 is barred by limitation us 153B r.w.s 153C of the Act. Considering that the date

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

153B of the Income Tax Act, 1961, in computing the period of limitation of assessment u/s 153A the following period shall be excluded: “The period commencing from the date on which the Assessing Officer makes a reference to the Valuation Officer under sub-section (1) of section 142A and ending with the date on which the report of the Valuation

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

disallowance made by the AO is found to be justified and confirmed. This ground of appeal is treated as dismissed.’’ Ground No. 7 of the assessee:- Ld. CIT(A)’s findings in respect of grounds of appeal of the assessee. ‘’10.3 I have considered the facts of the case and written submissions of the appellant as against the observations/findings

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

disallowance made by the AO is found to be justified and confirmed. This ground of appeal is treated as dismissed.’’ Ground No. 7 of the assessee:- Ld. CIT(A)’s findings in respect of grounds of appeal of the assessee. ‘’10.3 I have considered the facts of the case and written submissions of the appellant as against the observations/findings

TEJENDER PAL SINGH SAHNI,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result ITA No. 1147/JP/2024 (A

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

disallowance of deduction u/s. 80C of the Act amounting to Rs. 51,960/-. The assessee being aggrieved with the same preferred an appeal before the Ld. CIT (A)-2, Udaipur, who in turn confirmed the order of the AO vide order dated: 28.06.2019. The assessee being further aggrieved with this order of the Ld. CIT (A)-2, Udaipur preferred

M/S. KALYAN AWAS VIKAS PVT. LTD, D-25, LAL BAHADUR NAGAR, JAWAHAR LAL NEHRU MARG, JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE-1, JAIPUR, CENTRAL CIRCLE-1, JAIPUR

In the result, all these three appeals of the assessee are allowed

Section 143(3) r.w.s. 153B(1)(b) of the I.T. Act (A.Y. 2014-15) . The grounds of appeal raised by the assessee are as under:- ITA No. 327/JP/2019 -Assessment Year 2012-13. (i) In the facts and circumstances of the case the ld. CIT(A) has erred in confirming the action of the AO in the passing the order

M/S. KALYAN AWAS VIKAS PVT. LTD. ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, all these three appeals of the assessee are allowed

Section 143(3) r.w.s. 153B(1)(b) of the I.T. Act (A.Y. 2014-15) . The grounds of appeal raised by the assessee are as under:- ITA No. 327/JP/2019 -Assessment Year 2012-13. (i) In the facts and circumstances of the case the ld. CIT(A) has erred in confirming the action of the AO in the passing the order

M/S. KALYAN AWAS VIKAS PVT. LTD. D-25, LAL BAHADUR NAGAR, JAWAHAR LAL NEHRU MARG, JAIPUR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR, CENTRAL CIRCLE-1, JAIPUR

In the result, all these three appeals of the assessee are allowed

Section 143(3) r.w.s. 153B(1)(b) of the I.T. Act (A.Y. 2014-15) . The grounds of appeal raised by the assessee are as under:- ITA No. 327/JP/2019 -Assessment Year 2012-13. (i) In the facts and circumstances of the case the ld. CIT(A) has erred in confirming the action of the AO in the passing the order

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

153B(1)(b) of the IT Act. 2. Common grounds have been raised by the assessee as well as by the department in these appeals. However, for the sake of convenience and the issue involved in these appeals, the assessment years 2010-11 to 13-14 are taken as a separate group of cross appeals due to the reason that

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

153B(1)(b) of the IT Act. 2. Common grounds have been raised by the assessee as well as by the department in these appeals. However, for the sake of convenience and the issue involved in these appeals, the assessment years 2010-11 to 13-14 are taken as a separate group of cross appeals due to the reason that

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

153B(1)(b) of the IT Act. 2. Common grounds have been raised by the assessee as well as by the department in these appeals. However, for the sake of convenience and the issue involved in these appeals, the assessment years 2010-11 to 13-14 are taken as a separate group of cross appeals due to the reason that