DHABRIYA POLYWOOD LIMITED,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

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

section 154…..” 6. Ld. A.O. while passing order u/s 154 disallowed the expenditure in relation to increase in authorized share

INCOME TAX OFFICER, JAIPUR vs. VINOD KUMAR JHARCHUR HUF, JAIPUR

In the result, the ground raised by the assessee in the application filed under rule 27

section 154 without any mistake apparent from record and without providing opportunity of being heard 154 Disallowance of For that

M/S BALAJI CONSTRUCTION,AJMER vs. ACIT, CIRCLE-2, AJMER

In the result the appeal of the assessee is allowed

154 of Act was not justified. As the income was assessed under section 143(3), no such disallowance under section

ADITYA CEMENT,BEHROR vs. ITO, BEHROR

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

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

section 154 on two counts, the first being disallowance of set off of brought forward business loss allowed in original

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

154 w.r.t Intimation u/s 143(1) dt.\n04.10.2024.\n14-16\n5.\nCopy of at a glance chart showing working of disallowable Amount\nu/s 43B for AY 2019-20\n17\n6.\nCopy of Ledger Account of current liabilities in the books of the\nassessee for AY 2019-20.\n18\n7.\nCopy of Ledger Account of GST in the books of assessee

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

154 w.r.t Intimation u/s 143(1) dt.\n04.10.2024.\n14-16\n5.\nCopy of at a glance chart showing working of disallowable Amount\nu/s 43B for AY 2019-20\n17\n6.\nCopy of Ledger Account of current liabilities in the books of\nassessee for AY 2019-20.\n18\n7.\nCopy of Ledger Account of GST in the books of assessee

AHLUWALIA ERECTORS & FABRICATORS PRIVATE LIMITED, KOTA,KOTA vs. DCIT/ACIT CIR-2, KOTA

In the result the appeal of\nthe assessee in ITA no 199/JP/2025 is allowed for statistical purposes

154 w.r.t Intimation u/s 143(1) dt.\n04.10.2024.\n14-16\n5.\nCopy of at a glance chart showing working of disallowable Amount\nu/s 43B for AY 2019-20\n17\n6.\nCopy of Ledger Account of current liabilities in the books of the\nassessee for AY 2019-20.\n18\n7.\nCopy of Ledger Account of GST in the books of assessee

DYNAMIC POWERTECH PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 4, JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowed the 6 Dynamic Powertech Pvt. Ltd. vs. DCIT assessee company's claim under Section 10AA and raised a demand of Rs.66,11,560/-. The appellant immediately filed a rectification request under Section 154

ASHOK SHARMA,KOTA vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-2 - KOTA, KOTA

disallowance in\ncontravention to section 40A(3) of the Act. Here no estimation\ntheory was applied by the AO.”\nThus, on the same set of inputs (no fresh facts), first the estimation theory was\napplied and later in the reassessment proceedings no estimation theory was\napplied rather section 40A(3) was resorted. It is, therefore, quite evident that there\nwas

ASHA PANCHARYA,JAIPUR vs. ITO WARD 5(2), JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

disallowed if paid late as per period under respective laws of PF and ESI but paid on or before due date of filing Return of income u/s.139(1). 3. Ld. CIT was not justified in sustaining legality of rejection of application under section 154

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)

disallowable under section 37 (total of 7a to 7j)". 37 (total of 7a to 7j)". 9 VAIBHAV GLOBAL LTD VS DCIT, CIRCLE-4, JAIPUR 6. Therefore, the intimation issued u/s 143(1) dated 06.03.2019 and order u/s 154

SHAKTI MALT PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Ld. Assessing Officer, During The Assessment Proceeding & Such Purchase Of Land Has No Relevance To Borrowed Funds.

section 154 of the IT Act for the assessment year 2012-13. The assessee has raised the following grounds :- “ 1. That in the facts and circumstances of the case, the order passed by learned Assessing Officer (Income-tax Officer, Ward- 4, Jaipur), u/s 154 of Income Tax Act, 1961 making disallowance

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 10(38) on sale of “UTI TRANSPORTATION AND LOGISTICS FUND” which was purchased out of owned funds as assessee was having availability of ample of owned funds. So, no borrowing cost has been incurred towards purchase of this UTI TRANSPORTATION AND LOGISTICS 19 Career Point Limited, Kota. FUND. The ld PCIT proposed disallowance

K.P. AIRTECH,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

154 cannot be taken in debatable issues as held by a large number of judicial rulings. Since the matter of allowance of employees contribution to welfare funds is highly debatable issue and hence such disallowance could not have been made u/s 143(1)(a) while processing the return u/s 143(1)(a). There are various High Courts including the jurisdictional

K.P. AIRTECH,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

154 cannot be taken in debatable issues as held by a large number of judicial rulings. Since the matter of allowance of employees contribution to welfare funds is highly debatable issue and hence such disallowance could not have been made u/s 143(1)(a) while processing the return u/s 143(1)(a). There are various High Courts including the jurisdictional

M/S. MAHALAXMI SAWS PVT. LTD., H-39, ROAD NO.2B, RIICO INDUSTRIAL AREA, SIRSI ROAD, BINDAYAKA, JAIPUR,JAIPUR vs. INCOME TAX OFFICER WARD-4(2) JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

disallowed the interest expenses. For ready reference, we reproduce Section 14A of the Act is as under: “[Expenditure incurred in relation to income not includible in total income. 14A. (1) For the purposes of computing the total income under this Chapter, no deduction shall be allowed in respect of expenditure incurred by the assessee in relation to income which does

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

In the result, both the appeals of the assessee are allowed

154 is bad in law and on the facts of the case, for want of jurisdiction and various other statutory reasons, and hence, the same may kindly be quashed and in any case, the impugned additions made there in are bad in law and on the facts Lalit Kumar Chabra, Kotavs. ITO, Kota for want of jurisdiction and various other

LALIT KUMAR CHABRA,KOTA vs. ITO WARD 2(2), KOTA

In the result, both the appeals of the assessee are allowed

154 is bad in law and on the facts of the case, for want of jurisdiction and various other statutory reasons, and hence, the same may kindly be quashed and in any case, the impugned additions made there in are bad in law and on the facts Lalit Kumar Chabra, Kotavs. ITO, Kota for want of jurisdiction and various other