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.”

1)(va) r.w.s. 2(24)(x) of PF & ESI dues of employees amounting to Rs. 24,47,717/-. 2. Whether on the facts and in the circumstances of the case, the CIT (A) was right in deleting the addition of Rs. 64,000/- on account of allotment of shares at lower rate by Rs/ 8/- per share. 3. Whether

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

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S SHREE AGENCIES PVT. LTD., KOTA

The appeal of the Department is dismissed as not pressed/withdrawn

268A(1) of the I T Act, CBDT has 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. 5. Subject

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

1)(v). 2 ACIT, Jaipur vs. Ms Kanhaiya Lal Rameshwar Das, Kota (3) Whether on the facts and in the circumstances of the case and in law, the CIT(A) is justified in deleting the addition of Rs. 2,11,905/- made by AO on account of disallowance of telephone & Mobile expenses.” 2. The ld. D/R has submitted that

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

1,19,763/- on account of packing labour expenses and packing material expenses. 2. That under the facts and circumstances of the case the learned CIT(A) has erred confirming the disallowance of excess depreciation claimed for more than 180 days for Rs. 3,75,000/- 3. That under the facts and circumstances of the case the learned

ACIT, ALWAR vs. DEEPAK JAIN, ALWAR

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

1. That ld. CIT (Appeals), Alwar erred in sustaining the 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

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

ITO, JAIPUR vs. HIGH RISE PROPCON PVT. LTD., 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

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

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, 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, 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

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