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

3 is merged with Ground no. 2 thereby leaving\nGround no 2 & 4 which are related to the one issue of disallowance u/s.\n43B of the Act.\nRecord reveals that the Id. AO CPC has disallowed the GST at Rs.\n1,30,43,384/- and Rs.64,83,823/- being the amount of service tax.\nSo far as regards the amount

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

disallowance under Chapter-VI-A by taking view that no\nsuch deduction claimed in original return of income and no evidence to\nsubstantiate such deductions were filed—CIT(A) observed that pattern\nof withdrawal support contention of assessee is that deposit in bank\nwere pertaining to business of its scrap—Accordingly, accepted\ntransaction—CIT(A) on basis of pattern

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, CIRCLE I, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

disallowances are arbitrary and cannot be upheld. R. Reliance can be placed on the case of M/S. Samwon Precision Mould Mfg India Pvt Ltd vs Ito, 2016(4) TMI 1094 –ITAT Delhi, It was held that the Assessing Officer rejected the books of account of the assesse Under Section 145 of the Act on the ground that the appellant

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

disallowances are arbitrary and cannot be upheld. R. Reliance can be placed on the case of M/S. Samwon Precision Mould Mfg India Pvt Ltd vs Ito, 2016(4) TMI 1094 –ITAT Delhi, It was held that the Assessing Officer rejected the books of account of the assesse Under Section 145 of the Act on the ground that the appellant

TANUJ JAIN,JAIPUR vs. ITO WD-7(2),JPR, JAIPUR

In the result, the appeal of the assessee is dismissed with no order as to cost

3) r.w.s 147 dt.\n05.02.2016. The impugned assessment order thus, having been passed\nabsolutely without jurisdiction is void-ab-initio being a nullity in absence\nof specific sanction of law. The ld. AO having acted contrary to the\nprovisions of law, the impugned order deserves to be quashed and set\naside.\n2. The ld. CIT(A) erred

AHLUWALIA ERECTORS AND FEBRICATIONS PVT. LTD.,KOTA vs. ACIT CIR-1 KOTA , KOTA

In the result the appeal of the assessee is partly allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 143(3) of the Income Tax Act, [ for short “Act”] by ACIT, Circle-01, Kota [ for short AO]. 2. In this appeal, the assessee has raised the following grounds: - “1. The impugned order u/s 143(3) of the Act dated 21.12.2018 is bad in law and on facts of the case, for want of jurisdiction and various other reasons

S R AGRO TECH,BEHROR vs. ITO, WARD, BEHROR

In the result, the appeal of the assessee is allowed

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

234B and 234C 2.1 Brief facts of the case are that in this case the return declaring total income of Rs.(-)18,68,187/- for the assessment year 2017-18 had been filed by the assessee on 31-10-2017. The case of the assessee was selected under complete Scrutiny through CASS with remarks’’(i) cash deposit during the demonetization

DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

section 143(3) on 24.02.2016 at an income of Rs 18,21,680/-. It has been noticed that the assessee had sold residential plot on 27.07.2012 at a sale consideration of Rs 1,00,00,000/-. Long Term Capital Gain on sold plot was arised of Rs 94,39,201/- (Sale consideration amount Rs 1,00,00,000/- Indexed cost

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

disallow the\nappellant's deduction claim under section 80P while processing\nthe return under section 143(1) of the Act. Consequently, all the\nraised appeal grounds are rejected.\n7. As a result, the appeal is hereby dismissed.\"\n4.2 It is not imperative to repeat the facts of the case for the assessment year\n2019-20 as the issue raised

BALAJI JEWELLERS ,JAIPUR vs. ACIT CC -4, JAIPUR

In the result, the appeal of the assessee is allowed

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

Section 145(3) then only Fair Income may be estimated which should be based on past results if available, in this matter assesse has a long past history which are undisputable therefore in view of past history estimated profit should be calculated by applying a suitable Net Profit Ratio. Many landmark judgements are supporting this contention as follows

SURBHI AGARWAL,JAIPUR vs. ITO WARD 6(4), JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI SUDHIR PAREEK (Judicial Member)

disallowance of expenses claimed under section 40A(3). 6. Under the fact and circumstances of the case to the Ld. AO was not justified in charging interest u/s 234B

GURUVENDRA SINGH ,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KOTA, KOTA

In the result, appeal of the assessee is allowed

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

3 Guruvendra Singh vs. ACIT, Circle-01, Kota i) on the one hand the assessee stated that the agricultural land sold by him and on the other submitted that the said land converted as stock in trade. ii) As the assessee converted stock in trade on 11.10.2012 has not invested the amount claimed u/s. 54B within 2 years from

SHIV KRIPA HOTELS PRIVATE LIMITED,JAIPUR vs. THE DCIT, CIRCLE-3

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

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

234B and 234C in the year of its disallowance. The ratio of the additional tax burden on the assesses to the alleged loss of tax, or its delay is preposterous. There are remedial provisions contained under chapter XVII of the Income Tax Act for recovering of TDS amount interest and penalty thereon and therefore having provisions

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

3 is consequential and Ground no. 4 which is\r\ngeneral do not require our finding.\r\nResultantly, the appeal filed by the assessee is allowed.\r\nOrder pronounced in the open court on 27/10/2025.\r\nSd/-\r\n(नरेन्द्र कुमार)\r\n(NARINDER KUMAR)\r\nन्यायिक सदस्य / Judicial Member\r\nजयपुर / Jaipur\r\nदिनांक/Dated:- 27/10/2025\r\n*Santosh

SWASTIC OIL INDUSTIRES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

234B, 234C and 234F of the Act. The appellant totally denies its liability of charging and without any such interest. The interest so charged/withdraw being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 As regards Ground No. 1 and 2 of the assessee for A. Y. 2018-19 in ITA No. 34/JPR/2023 the brief

SWASTIC OIL INDUSTRIES,JAIPUR vs. ACIT CIRCLE -7, JAIPUR, JAIPUR

In the result the appeal of the assessee in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 34 & 35/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2018-19 & 2019-20 M/s. Swastic Oil Industries F-5-F8, Industrial Area Newai, Tonk 304 021 cuke Vs. The ACIT Circle-7 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAJFS 8180 J vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Devang Gargieya, Adv. jktLo dh vksj ls@Revenue by: Shri A.S. Nehra, Addl. CIT lquokbZ

234B, 234C and 234F of the Act. The appellant totally denies its liability of charging and without any such interest. The interest so charged/withdraw being contrary to the provisions of law and facts, kindly be deleted in full.’’ 2.1 As regards Ground No. 1 and 2 of the assessee for A. Y. 2018-19 in ITA No. 34/JPR/2023 the brief

ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

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

disallowance so made by the AO and confirmed by the Id. CIT(A) is being totally contrary to the provisions of law and facts on the record and hence same may kindly be deleted in full. 3. The Id. AO has grossly erred in law as well as on the facts of the case in charging interest u/s 234A,234B

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025 \nfu/k Zkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal \n395, Narnoli Mansion, Outside \nSanganeri Gate, Jaipur \ncuke \nVs. \nACIT, \nCentral Circle-2, \nJaipur \nLFkk;h y s[kk la-@thvk Zvkj la-@PAN/GIR No.: ABRPA9601M \nvihykFkhZ@Appellant \ni zR;Fkh Z@Respondent\n\n\nvk;dj vihy la-@ITSS No. 03/JP/2025 \nfu/kZkj.k o"kZ@Assessment Year

section 153A & 143(3) of the Income Tax Act, 1961 [ for \nshort Act ] by ACIT, Central Circle-2, Jaipur [ for short AO ]. \n2. All these five appeals were argued together and with the consent of \nthe parties were heard together and thereby we dispose of these appeals \nwith common order. \n3. First, we take up the appeal of the assessee