BLUEPRINT INFRAHOMES LLP,JAIPUR vs. ADIT CPC BENGALURU OR ITO WARD 6(1) JAIPUR, JAIPUR

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

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

d lnL; ,o aJh 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. 68/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2021-22 Blueprint Infrahomes LLP cuke ADIT-CPC, Bengaluru Or J-17, Nehrau Sahkar Marg, Vs. ITO, Behind IOC Petrol Pump, Jaipur. Ward

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)

272A(1)(d), which are not sustainable when the primary addition itself is not justified. 8. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeal at the time of hearing.” 3. We find that both these appeals filed by the assessee are delayed by 68 days each. The assessee

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

The appeals of the assessee are allowed

272A(1)(d), which are not\nsustainable when the primary addition itself is not justified.\n8. The appellant craves leave to add, amend, alter or delete any or all of the above\ngrounds of appeal at the time of hearing.\"\n3.\nWe find that both these appeals filed by the assessee are delayed by 68 days\neach. The assessee

SILVER WINGS LIFE SPACES,KOTA vs. DCIT CIRCLE-1 KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

disallowances of claims, if any, relating to its business income. 9. In view of this, since the aforesaid surrender is not covered under the provisions of Section 68, 69, 69A, 69B, 69C and 69D, the provisions of Section 115BBE are not attracted in this case. 10. In view of the above, the action of the lower authorities in invoking provisions

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

272A(1)(d) for non-compliance of statutory notices. Penalty initiation for\nviolation of section 269SS & 269T of the IT Act. Levied tax and charged interest\nu/s 234 B & 234 C as per separate tax calculation sheet forming part of this order.\nIssue ITNS-150 forming part of this order, Notice of Demand, Challan.\nAs is evident

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

272A(1)(c) levied by AO is not in accordance with law therefore same is cancelled—Assessee’s appeal of allowed • Hon'ble ITAT, Indore Bench in the case of ACIT v. Anoop Neema vide its order in ITA 05/Ind/2020 dated 06.01.2022 has held: 7. We have heard rival contentions and perused the records placed before us. Revenue’s sole