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

disallowance made by the\nAO u/s.43B of the Act is directed to be deleted. The findings of the CIT(A) in respect of\nthis issue are reversed and ground no. 2 to 4 of appeal are allowed.”\n1.4.5 ACIT v. India Carbon Ltd. [1993] 200 ITR 759 (Gauhati) held that,\n\"Section

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

section 36(1)(iii) of the Act as under:- S. MF Investment Redemption Dividend Interest No Days Income Disallowed In INR Date In INR Date 1 Birla Sunlife 50,000,000 23-Jun-11 50,000,000 28-Jun-11 44,587.39 5 61,643.84 15-Apr-11 2 Reliance

ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

disallowance under section 40(a)(ia) read with section 194C of the Act. IN this regard, he placed reliance on the judgement of ITAT Kolkata in the case of Soma Rani Ghosh Vs DCIT Kolkata, ITA No. 1420/KOL/2015. Once the conditions of Section 194C(6) is satisfied, the liability to deduct the TDS would cease and accordingly, application of section

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT AND INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated hereinabove

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

200 DTR 65/ 434 ITR 1 (Case laws compilation index PB 1-6) after considering all the decisions available on this dispute till the date of this order held that even if the assessment order clearly records satisfaction for imposing penalty on one or the other or both grounds mentioned in section 271(1)(c), defect in the notice

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

200 ITD 0014 (Rajkot-Trib) Asst. Year 2019-20. Held as under: 7 ITA NO.772/JP/2023 THIKARIYA GRAM SEWA SAHAKARI SAMITI LTD “7. We have heard the rival contentions and perused the material on record. In the instant facts, admittedly the assessee did not file return of income within the time permissible under section 139(1) of the Act. However

M/S RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed as indicated\nhereinabove

200 DTR_65/434 ITR 1 (Case laws\ncompilation index PB 1-6) after considering all the decisions available on this dispute till\nthe date of this order held that even if the assessment order clearly records satisfaction for\nimposing penalty on one or the other or both grounds mentioned in section 271(1)(c), defect\nin the notice not striking

SUBHASH PARETA,KOTA vs. ACIT, KOTA

In the result, the appeal of the assessee and the revenue are disposed off with above directions

disallowance under section 40A(3) has been rightly deleted by the ld CIT(A). The ground no. 2 of revenue’s appeal is accordingly dismissed. 29. Regarding ground No. 3 of the Revenue’s appeal relating to deletion of addition on account of unexplained expenditure of Rs 1,18,34,723 under Section 69C, briefly the facts of the case

THE EARTH HOUSE RESORTS LLP, JAIPUR,JAIPUR vs. ITO, WD-2(3), JAIPUR

In the result, all these appeals of the assessees are allowed

200/- after making adjustment u/s. 143(1)(a)(ii) for Rs.5,61,32,750/- 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.5,61,32,750/- was not in accordance with the provision of Section

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

200/- after making adjustment u/s. 143(1)(a)(ii) for Rs.5,61,32,750/- 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.5,61,32,750/- was not in accordance with the provision of Section

PRAHLAD NARAYAN BAIRWA,JAIPUR vs. ADIT,CPC,BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

200/- after making adjustment u/s. 143(1)(a)(ii) for Rs.5,61,32,750/- 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.5,61,32,750/- was not in accordance with the provision of Section

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

200/- after making adjustment u/s. 143(1)(a)(ii) for Rs.5,61,32,750/- 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.5,61,32,750/- was not in accordance with the provision of Section

PRATAP TECHNOCRATS PRIVATE LIMITED,JAIPUR RAJASTHAN vs. ADIT, CPC, BENGALURU/ DCIT, CR.1 JAIPUR, BENGALURU, KARNATAKA

In the result, all these appeals of the assessees are allowed

200/- after making adjustment u/s. 143(1)(a)(ii) for Rs.5,61,32,750/- 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.5,61,32,750/- was not in accordance with the provision of Section

JAIRAJ,JAIPUR vs. ADIT, CPC, BENGALURU, BENGALURU

In the result, all these appeals of the assessees are allowed

200/- after making adjustment u/s. 143(1)(a)(ii) for Rs.5,61,32,750/- 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.5,61,32,750/- was not in accordance with the provision of Section

DUSHYANT KUMAR TYAGI,G1-1103 R.I.A. vs. DCIT CPC BENGALURU, BHIWADI

In the result, the appeal of the assessee is partly allowed

section 36(1)(va) of the Act is called for when the amounts are deposited before filing the return of income. Similar view has also been taken by the Hon’ble Punjab & Haryana High Court in the case of CIT vs. Hemla Embroidery Mills (P) Ltd (supra) and Indian Geotechnical Services (supra). As far as the applicability of amendment made

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Him.

200 ITR 488 (SC). From view of the above finding, it is explicitly clear that the Ld. A.O. only gave a general finding and proceed to make the disallowance on the basis of such general finding which is sheer presumption and assumption and the same is 11 Agrasen Engineering Industries Pvt. Ltd. not in accordance with the provisions

FAREED ANWAR,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

200 in the instant case), he would still go scot free, without suffering the consequences of such monetary default in spite of specific provisions laying down these consequences.” 3 Shri Fareed Anwar Vs ITO,Ward 6(3),Jaipur 4. Now coming to another contention raised by the AR that the amendment brought-in in section