SHRI RITESH AGARWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

section 153B(1)(b) of the Act on 28.03.2016 at a total income of Rs. 12,96,93,610/- by making an addition of Rs. 35,42,067/- on account of 3 Shri Ritesh Agarwal, Jaipur. disallowance

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

disallowance of deduction claimed by the\nassessee under section 35AD of the IT Act, 1961. The AO also initiated\npenalty proceedings under section 271(1)(c) of the IT Act, 1961\nseparately for furnishing inaccurate particulars of income/concealed\nincome. Accordingly, notice under section 274 r.w.s.271(1)(c) of the Act\nwas issued and served upon the assessee

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

1. 1. The main source of receipts/income of the assessee is annual fees from its members, rent, interest and Misc. receipts. In the present case the ld. AO has issued the notice u/s 148 on dt. 28.02.2018(PB38)on the reasons (PB 39) that “During the assessment year 2014-15, the assessee has not filed any return of income.As

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

disallowance and deleting the said addition of Rs.63,95,407. 4. In the facts and circumstances of the case and in law the ld. CIT(A) has erred in confirming the action of Id. AO of making addition of Rs. 4,24,14,300 u/s 69. The action of the ld. CIT (A) is illegal, unjustified and arbitrary and against

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

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

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

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

SHRI ASHOK KUMAR MAHESHWARI,JAIPUR vs. PR. COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

153B(1)(b) of the IT Act, 1961 almost accepted the income disclosed by the assessee. However the Ld. Assessing Officer initiated penalty proceedings u/s 271AAB of the Income Tax Act, 1961 as per para 5 of the assessment order scanned below: - ITA 419/JP/2018_ 8 Shri Ashok Kr. Maheshwari Vs Pr.CIT The perusal of the aforesaid paras of the assessment

SHRI RAM DAS MAHESHWARI,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeal of the assessee is allowed

153B(1)(b) of the IT Act, 1961 almost accepted the income disclosed by the assessee. However the Learned Assessing Officer initiated penalty proceedings u/s 271AAB of the Income Tax Act, 1961 as per para 5 of the assessment order scanned below: - The perusal of the aforesaid paras of the assessment order disclosed that the Learned Assessing Officer has initiated

SHRI KAMAL SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal filed by the assessee is partly allowed

153B(1)(b) of the Act on 29.11.2016 accepting the return of income without making any additions or disallowance. The penalty proceedings U/s 271AAB of the Act were initiated vide show cause notice dated 29.11.2016. The assessee filed his reply to show cause notice vide letter dated 30.12.2016. The AO was not impressed with the reply filed by the assessee

SHRI VIVEK SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal filed by the assessee is partly allowed

153B(1)(b) of the Act on 29.11.2016 accepting the return of income without making any additions or disallowance. The penalty proceedings U/s 271AAB of the Act were initiated vide show cause notice dated 29.11.2016. The assessee filed his reply to show cause notice vide letter dated 30.12.2016. The AO was not impressed with the reply filed by the assessee

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

disallowance can be made in relation to that assessment year in exercise of powers under section 153A of the Act and the earlier assessment shall have to be reiterated. In this regard, this court is in complete agreement with the view adopted by the Rajasthan High Court in the case of Jai Steel (India) v. Asst. CIT (supra). Besides

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except