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

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

D) New Loans accepted during the year (Rs.6.35 Crores).\nThe AO is directed to complete the assessment afresh on the above\nmentioned issues/points, keeping in view the observations marked\nherein above.\n9.2 Further, it is also made clear that as the assessment order dated\n15.04.2021 is PARTLY SET-ASIDE, as categorically mentioned above,\nthe Assessing Officer, while framing the Order

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

272/- and disallowance of interest paid on TDS amounting to Rs. 66,466/-. The assessee has contended that with a view to avoid litigation and to buy peace of mind, assessee paid the due tax thereon and no appeal was filed. Thus, the issue was finalized and therefore, ld. AO initiated penalty proceedings u/s 270A for “misreporting and under reporting

JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

272/- and disallowance of interest paid on TDS amounting to Rs. 66,466/-. The assessee has contended that with a view to avoid litigation and to buy peace of mind, assessee paid the due tax thereon and no appeal was filed. Thus, the issue was finalized and therefore, ld. AO initiated penalty proceedings u/s 270A for “misreporting and under reporting

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance u.s. 14A of Income Tax Act,1961 should be made. This fact can be easily verifiable from the Balance Sheet available before ld FAO. Ld PCIT has not specifically pointed out any credible defects in that. The ld. AO satisfied himself about the genuineness of the 27 Career Point Limited, Kota. explanation of assessee. When the legislature has empowered

M/S KANAK VRINDAVAN RESORTS LIMITED,JAIPUR vs. INCOME TAX OFFICER, WARD 6(2), JAIPUR

In the result, the appeal of the assessee is allowed

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

272 (APB 01-03). Case of assessee was selected for scrutiny and the details and information as sought for during the course of assessment proceedings were furnished and assessment was completed vide order dated 09.12.2018 passed u/s 143(3), by making lump sum disallowance of Rs. 7,00,000/- (out of salary expenses and vehicle running expenses) and further lump

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

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

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

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

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle

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

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

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle

ACIT, JAIPUR vs. RATAN KANWAR RATNAWAT, JAIPUR

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

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 30 & 31/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2015-16 & 2016-17 cuke The Asstt. Commissioner of Sh. Mahendra Singh Ratnawat Income-tax, Vs. 53, Golimar Garden, Sahkar Central Circle

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRE CIRCLE -1, JAIPUR

Disallowance dk Estimation fuEukuqlkjekuktk, %&\n2012-13\n2,07,272\n1,45,61,268\n1,47,68,540\n2013-14\n2,03,974\n1,69,89,904\n1,71,93,878\nTotal\n4,11,246\n3,15,51,172\n3,19,62,418\nGross Total

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

272 Taxman 7 (SC)/[2020] 426 ITR 340 (SC)[19-02-\n2020] wherein it was held as under:\nSection 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration\nprocedure (Grant of registration) - Assessee trust was formed as a society and it applied\nfor registration within a period of about two months, however, no activities had been\nundertaken

ICON FOUNDATION,JAIPUR vs. CIT EXEMPTION, JAIPUR

In the result, both the appeals of the assessee are allowed for\nstatistical purposes

272 Taxman 7 (SC)/[2020] 426 ITR 340 (SC)[19-02-\n2020] wherein it was held as under:\nSection 12AA of the Income-tax Act, 1961 - Charitable or religious trust - Registration\nprocedure (Grant of registration) - Assessee trust was formed as a society and it applied\nfor registration within a period of about two months, however, no activities had been\nundertaken

INDIRA GIRI,JAIPUR vs. ASSESSING OFFICER, INCOME TAX DEPARMENT JAIPUR

The appeal of the assessee is allowed

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

disallowed the balance claim of Rs. 80,22,354/- (Difference of total consideration of Rs. 1,08,22,354/- minus en-cashed amount of Rs. 28,00,000/-). The appellant's main argument is that she had issued cheques on the date of agreement itself i.e. 01/03/2016; the builder mentions that he was given post-dated cheques. The cheques were

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

272/- without pointing out specific defects or conducting proper verification. The disallowance is arbitrary and not based on any material evidence establishing that the expenses were not genuine or inflated. 2. On the facts and in the circumstances of the case and in law, the learned AO and CIT (A) have erred in treating sundry creditors

RASHLEELA ENTERPRISES PRIVATE LIMITED,JAIPUR vs. THE PCIT (CENTRAL), JAIPUR

In the result, the appeal of the assessee is allowed

disallowed u/s 14A /\nRule 8 D\nThus in view of above, it is evidently clear that the investment made in\nthe share capital of various companies was with a sole motive of\nobtaining controlling interest in them, earing of any dividend or capital\ngain as a motive was never in sight, and therefore such strategic\ninvestment were outside the scope

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

D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Sanjay Dhariwal (CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 30/06/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 24/08/2022 vkns'k@ ORDER PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

272/- without pointing out specific defects or conducting proper verification.\nThe disallowance is arbitrary and not based on any material evidence establishing that\nthe expenses were not genuine or inflated.\n2. On the facts and in the circumstances of the case and in law, the learned AO and\nCIT (A) have erred in treating sundry creditors of Rs.18