SHRI MADHOPUR KRAYA VIKRAYA SAHKARI SAMITI LIMITED,SHRIMADHOPUR vs. INCOME TAX OFFICER, NEEM KA THANA, NEEM KA THANA

In the result, all the three appeals of the assessee in ITA No

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

disallowing deduction of Rs. 4,71,247/- under section 80P(2)(a)(iv) of the Income Tax Act. 3. On the facts and circumstances of the case and in law also ld. Lower authorities grossly erred in making and confirming addition of Rs. 22,398/- under section 36(i)(va) of the Income Tax Act. 4. That the appellant craves

RAM RATAN JANGIR,AMER vs. INCOME TAX OFFICER, WARD -7(2), JAIPUR

In the result ground no. 1 raised by the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 148 of the Income Tax Act was issued on 30.08.2017 which got served upon the assessee through registered post on 31.08.2017. In compliance with the notice the assessee filed the return of income on 04.09.2017 declaring the same income as it was filed and assessed as such. The reasons recorded were as requested provided to the assessee, the assessee

GCK STOCK PRIVATE LIMITED,JAIPUR vs. ITO WD 1(4), JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed\nOrder pronounced in the open court on 06/05/2025

234 and initiating penalty under section 271[1][c]\n4) In the facts and the circumstances of law, the Ld. Commissioner of Income Tax (A) erred\nin dismissing appeal By totally overlooking judgment in the case of Rajeev Bansal by SC and\nnot deciding the issue of time barred case of the Appellant .\"\n3.\nSuccinctly, the fact as culled

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

section 269SS & 269T of the IT Act. Levied tax and charged interest\nu/s 234 B & 234 C as per separate tax calculation sheet forming part of this order.\nIssue ITNS-150 forming part of this order, Notice of Demand, Challan.\nAs is evident, on the one hand Id. AO did not believe that rough cash book\nis proper books

M/S JYOTI VIDYAPEETH TRUST,143, GOMEZ DEFENCE COLONY, VAISHALI NAGAR, JAIPUR vs. CIRCLE (EXEMPTION), , JAIPUR

Appeals are hereby dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 13 of the Act. At the same time, assessee was also asked to furnish details of all persons to whom the assesseehad paid salary exceeding Rs. 5,00,000/-; to furnish information regarding qualification of such persons and the duties assigned to them. Copy of their appointment letter was also sought for. 23. Assessee submitted reply dated

M/S JYOTI VIDYAPEETH TRUST,JAIPUR vs. CIRCLE (EXEMPTION) JAIPUR, JAIPUR

Appeals are hereby dismissed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 13 of the Act. At the same time, assessee was also asked to furnish details of all persons to whom the assesseehad paid salary exceeding Rs. 5,00,000/-; to furnish information regarding qualification of such persons and the duties assigned to them. Copy of their appointment letter was also sought for. 23. Assessee submitted reply dated

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

disallowance of Rs.1,38,95,995/- u/s\n40(a)(ia) of the Act (and the total reassessed income of Rs.\n5,97,80,77,790/-). However, this was followed by a notice u/s 263 with\nreference to the reassessment order passed u/s 143(3) r.w. 147 of the\nAct dated 26.03.2015 on the ground that a further amount of sales

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR ,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

disallowed by the Id. AO is\nbeing totally contrary to the provisions of law and facts on the record and hence\nthe same may kindly allowed and the addition may kindly be deleted in full.\n3. The Id. AO has grossly erred in law as well as on the facts of the case in\ncharging interest u/s 234

INSTITUTE MANAGEMENT COMMITTEE ITI JHALAWAR,JHALAWAR vs. ITO WARD JHALAWAR, JHALAWAR

The appeals of the assessee are hereby allowed

disallowed by the Id. AO is\nbeing totally contrary to the provisions of law and facts on the record and hence\nthe same may kindly allowed and the addition may kindly be deleted in full.\n3. The Id. AO has grossly erred in law as well as on the facts of the case in\ncharging interest u/s 234

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

disallowing the P.F. Expenses 10,135.00 8. That the Ld. A.O. grossly erred in making the addition on A/c of Building Fund Rs. 35,50,000.00 which has been transferred from, Income and Expenditure A/c being the amount invested in Building construction That the Ld. CIT(A) also erred in not considering the ground & Submission of Appellant. 9. That

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

disallowance of Rs. 90,55,18,397/- on account of deduction u/s 80IA on account of Solid Waste Management System. 78. The brief facts of the case are that the assessee is engaged in manufacturing of Pozzolana Portland Cement (PPC) and Ordinary Portland Cement (OPC). Apart from using gypsum and clinker as raw materials in the cement production, respondent also

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

234 (Kerala) as under: "Section 1534. read with section 132 and 132A of the Income-tax Act, 1961- Search and seizure-Assessment in case of (Scope of) - Assessment years 2002- 03 to 2006-07 Whether where there was a disclosure made by giving a statement during course of search. Assessing Officer, by virtue of power conferred on him under section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue is dismissed

234 (Kerala) a under: "Section 153A, read with section 132 and 132A of the Income-tax Act, 1961 Search and seizure - Assessment in case of (Scope of) - Assessment years 2002 03 to 2006-07 - Whether where there was a disclosure made by giving a statement during course of search, Assessing Officer, by virtue of power conferred on him under section

ACIT, CC-2, JAIPUR, JAIPUR vs. MAHENDRA SINGH RATNAWAT, JAIPUR

In the result, the appeals of the Revenue are dismissed and

234 (Kerala) as under: "Section 153A, read with section 132 and 132A of the Income-tax Act, 1961 Search and seizure - Assessment in case of (Scope of) - Assessment years 200203 to 2006-07 - Whether where there was a disclosure made by giving a statement during course of search, Assessing Officer, by virtue of power conferred on him under section 153A