HIGHRISE PROPCON PVT. LTD.(NOW AS N M FINANCIERS PVT. LTD.),JAIPUR vs. ITO, JAIPUR

In the result, appeal of the revenue is dismissed as not maintainable and

section. 268A(1) of the I T Act, CBDT has recently issued Circular No. 3/2018 dated 11th July, 2018 (F No. 279/Misc. 142/2007-ITJ(Pt) instructing the authorities below that departmental appeal should not be filed before ITAT where the demand/tax effect does not exceed Rs. 20 lacs. The circular is specifically mentioned to be applicable for all pending appeals

ACIT, JHUNJHUNU vs. SHRI KRISHANA CONSTRUCTION CO., JHUNJHUNU

In the result, both the appeal of the Revenue and the C

disallowance of Rs. 3,77,996/- u/s 40(a)(ia) because the assessee was liable to deduct tax on payment of interest to non banking financial companies.” Grounds of assessee’s C.O.: 1. On the facts & circumstances of the case ld. Lower authorities grossly erred in confirming the rejection of books of account by invoking provision of section

ACIT, NCRB BUILDING JAIPUR vs. MAHIMA REAL ESTATE PVT LTD, JAIPUR

In the result, the appeal of the revenue as well as cross objection of the

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

disallowance of Rs. 36,15,030/- of expenses claimed by the assessee company is being made to assess the total income of the assessee company at Rs. 19,95,00,000/-.” Accordingly, the A.O. made an addition of Rs. 36,15,030/- in the declared income of Rs. 19,58,84,970/- and assessed the assessee company

ASSISTANT COMMISSIONER OF INCOME TAX, KOTA vs. SHIV EDIBLES LTD., KOTA

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

disallowing excess depreciation on electric installation. (ii) The appellant craves liberty to raise additional ground and to modify/amend the ground of appeal at the time of hearing.” 2. At the time of hearing, the ld. AR of the assessee has raised an objection of maintainability of the appeals of the Revenue for both the assessment years

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, ALWAR vs. SHRI SUBHASH CHAND GUPTA, JAIPUR

In the result, both the appeal of the Revenue and the C

disallowance of Rs. 67,000/- on account of mining labour expenses without considering the submission of the assessee. 4. The assessee craves your indulgence to add amend or alter all or any grounds of appeal before or at the time of hearing.” ITA 559/JP/2018 & C.O. 23/JP/2018_ 3 ACIT, Alwar Vs Shri Subhash Goyal, Jaipur 2. Firstly we take

ASSISTANT COMMISSIONER OF INCOME TAX, KOTA vs. SHIV EDIBLES LTD., KOTA

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

disallowing excess depreciation on electric installation. (ii) The appellant craves liberty to raise additional ground and to modify/amend the ground of appeal at the time of hearing.” 2. At the time of hearing, the ld. AR of the assessee has raised an objection of maintainability of the appeals of the Revenue for both the assessment years

ACIT, ALWAR vs. DEEPAK JAIN, ALWAR

In the result, both the appeal of the Revenue and the C

disallowance of Rs. 43,588/- u/s 40A(2)(b) of IT Act even when the interest was paid at usual market rates and there was no excessive payment of interest. 2. That the appellant prays to add or alter any ground of appeal at or before the time of hearing.” 2. Firstly we take C.O. of the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR vs. RAJASTHAN AVAS VIKAS & INFRASTRUCTURE LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Hearing.”

disallowance of Rs. 3,06,802/- made for depositing the employee’s contribution to PF & ESI beyond the prescribed time limit provided in respective Acts. 2 DCIT Vs M/s Rajasthan Avas Vikas & Infrastructure Ltd. (iii) Whether on the facts in the circumstances of the case and in law the Id. CIT(A) was justified in holding that employee’s contribution

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S. KANHAIYAL LAL RAMESHWAR DASS, KOTA

In the result, the appeal of the Revenue is dismissed

disallowance of telephone & Mobile expenses.” 2. The ld. D/R has submitted that the tax effect involved in the Revenue’s appeal comes to Rs 13,68,206/- less than Rs 20 lacs which is prescribed threshold limit in terms of the CBDT Circular No. 3/2018 dated 11th July, 2018 issued in supersession of its earlier Circular

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, KOTA vs. M/S. KANHAIYAL LAL RAMESHWAR DASS, KOTA

In the result, the appeal of the Revenue is dismissed

disallowance u/s 36(1)(v).” 2 ACIT, Jaipur vs. Ms Kanhaiya Lal Rameshwar Das, Kota 2. The ld. D/R has submitted that the tax effect involved in the Revenue’s appeal comes to Rs 13,51,060/- less than Rs 20 lacs which is prescribed threshold limit in terms of the CBDT Circular No. 3/2018 dated 11th July, 2018 issued

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR vs. M/S. CHOKHI DHANI RESORTS PRIVATE LIMITED, JAIPUR

In the result, the appeals of the Revenue are dismissed

Bench: Or During The Hearing Of This Appeal.”

disallowance out of Advt. business promotion, travelling, conveyance expenditures amounting to Rs. 9,50,000/-. The appellant crave, leave or reserves the right to amend modify, alter add or forego any ground (s) of appeal at any time before or during the hearing of this appeal.” 2. The disputes in the appeal of the revenue

DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-3, JAIPUR vs. M/S. CHOKHI DHANI RESORTS PRIVATE LIMITED, JAIPUR

In the result, the appeals of the Revenue are dismissed

Bench: Or During The Hearing Of This Appeal.”

disallowance out of Advt. business promotion, travelling, conveyance expenditures amounting to Rs. 9,50,000/-. The appellant crave, leave or reserves the right to amend modify, alter add or forego any ground (s) of appeal at any time before or during the hearing of this appeal.” 2. The disputes in the appeal of the revenue

SUMIT GOEL,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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

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

disallowing the brought forward losses. Aggrieved with the order of the Learned Assessing Officer the assessee has preferred appeal before the Learned CIT(A). The Learned CIT(A) confirmed all the additions made by the Learned Assessing Officer. Aggrieved with the order of the Learned CIT(A) the assessee has preferred appeal before your honour. With this background the individual