RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

2,65,36,577 as adhoc disallowance of expense under section 37(1) of the Act on the basis that the Appellant was not able to furnish plausible explanation or details or project wise ledger account. It is submitted that the Appellant had furnished ledger accounts of all the expenses (PB 67-68) running into 170 pages incurred

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

2,65,36,577 as adhoc disallowance of expense under section 37(1) of the Act on the basis that the Appellant was not able to furnish plausible explanation or details or project wise ledger account. It is submitted that the Appellant had furnished ledger accounts of all the expenses (PB 67-68) running into 170 pages incurred

SM WORKFORCE PRIVATE LIMITED,BHIWADI vs. ITO, WARD, BHIWADI

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)

254/- as the same has been paid in compliance with the provisions of The Income Tax Act, 1961 and ESI Act, 1948. 2. The ADIT, CPC has grossly erred in law in disallowing the amount of Rs 6,98,230/- under section

SANJIV PRAKASHAN,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is dismissed

2(24)(x) and the\nlearned CIT(A) has erred in confirming the said disallowance.\n3. That the assessee craves his right to add, alter, amend or delete\nany grounds of appeal at the time of hearing or earlier.\nFurther, the assessee has taken following additional sub-\ngrounds in this appeal;\n“1. The learned AO/CPC has erred in making

LALITA KUMARI,ANTA DISTRICT BARAN vs. COMMISSIONER OF INCOME TAX (APPEALS), NFAC, DELHI

In the result, appeal of the assessee is allowed

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

2 of the assessment order in the second last line below the table at para number 1.) d. The AO also mentioned a fact, which though not made basis of addition, as understood by the assessee, but highlighted in the assessment order, which was that the assessee had made FDR’s of Rs. 1,45,59,170/- (more than

DCIT, CIRCLE-6 JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, TILAK NAGAR JPR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2(A)(xxv) (PB 185) for mandatory provision of at least Rs.3 crores per annum or Rs. 5 per tonne of coal consumed (whichever is higher) towards the same purposes. It is also observed that the Ministry of Environment, Forest and Climate Change vide its Office Memorandum dated: 01.05.2018 (PB 189-192) at para 3 observed that section

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2(A)(xxv) (PB 185) for mandatory provision of at least Rs.3 crores per annum or Rs. 5 per tonne of coal consumed (whichever is higher) towards the same purposes. It is also observed that the Ministry of Environment, Forest and Climate Change vide its Office Memorandum dated: 01.05.2018 (PB 189-192) at para 3 observed that section

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2(A)(xxv) (PB 185) for mandatory provision of at least Rs.3 crores per annum or Rs. 5 per tonne of coal consumed (whichever is higher) towards the same purposes. It is also observed that the Ministry of Environment, Forest and Climate Change vide its Office Memorandum dated: 01.05.2018 (PB 189-192) at para 3 observed that section

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2(A)(xxv) (PB 185) for mandatory provision of at least Rs.3 crores per annum or Rs. 5 per tonne of coal consumed (whichever is higher) towards the same purposes. It is also observed that the Ministry of Environment, Forest and Climate Change vide its Office Memorandum dated: 01.05.2018 (PB 189-192) at para 3 observed that section

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2(A)(xxv) (PB 185) for mandatory provision of at least Rs.3 crores per annum or Rs. 5 per tonne of coal consumed (whichever is higher) towards the same purposes. It is also observed that the Ministry of Environment, Forest and Climate Change vide its Office Memorandum dated: 01.05.2018 (PB 189-192) at para 3 observed that section

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2(A)(xxv) (PB 185) for mandatory provision of at least Rs.3 crores per annum or Rs. 5 per tonne of coal consumed (whichever is higher) towards the same purposes. It is also observed that the Ministry of Environment, Forest and Climate Change vide its Office Memorandum dated: 01.05.2018 (PB 189-192) at para 3 observed that section

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

2(A)(xxv) (PB 185) for mandatory provision of at least Rs.3 crores per annum or Rs. 5 per tonne of coal consumed (whichever is higher) towards the same purposes. It is also observed that the Ministry of Environment, Forest and Climate Change vide its Office Memorandum dated: 01.05.2018 (PB 189-192) at para 3 observed that section

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

2(A)(xxv) (PB 185) for mandatory provision of at least Rs.3 crores per\nannum or Rs. 5 per tonne of coal consumed (whichever is higher) towards the\nsame purposes. It is also observed that the Ministry of Environment, Forest and\nClimate Change vide its Office Memorandum dated: 01.05.2018 (PB 189-192) at\npara 3 observed that section

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

2) of Section 90 which provides that DTAA shall always override the ITA provisions:- • Skaps Industries India (P.) Ltd. [2018] 171 ITD 723 (Ahmedabad- ITAT) • Ranjit Kumar Vuppu [2021] 127 taxmann.com 105 (Hyd – ITAT) In both the decision reliance was placed on the decision of Hon’ble Punjab and Haryana High Court in the case of Serco

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

254/- that was made by the Assessing Officer on account of disallowance of amount of loans and advances to subsidiary/group companies. Disallowance of contribution to DAV Trust Management Society Department has also challenged deletion of addition of Rs. 82,10,270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD., KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

254/- that was made by the Assessing Officer on account of disallowance of amount of loans and advances to subsidiary/group companies. Disallowance of contribution to DAV Trust Management Society Department has also challenged deletion of addition of Rs. 82,10,270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA, KOTA vs. CHAMBAL FERTILIZERS AND CHEMICALS LTD, KOTA

Bench: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

254/- that was made by the Assessing Officer on account of disallowance of amount of loans and advances to subsidiary/group companies. Disallowance of contribution to DAV Trust Management Society Department has also challenged deletion of addition of Rs. 82,10,270/- made by the Assessing Officer by disallowing contribution to DAV Trust Management Society. ITAT No. 1099/JPR/2024

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 147 into the Act – ABCAUS case law citation – 939 2016 (06) ITAT (June 2016) Inductotherm ndia Pvt Ltd vs. CIT (Special Civil application No. 858 of 2006) (GUJ HC), it has been held that The assessing officerin the guise of power to reopen an assessment cannot seek to undertake a fishing or roving enquiry and seek to verify claims

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

disallowance under Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year