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

e- proceeding module. ld. AO did not accept the reply, due to the following reasons: “(i) It is clear that section 115BBE was originally introduced by finance Act in 2012 w.e.f 01.04.2013 and applicable for A.Y 2013-14 and onwards. The main object of introduction of this section was to curve the practice of laundering of unaccounted money by taking

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

272A(1) Refused or failed to: (a) Answer questions. (b) Sig. Statements. (c) Attene to give evidence or produce books of accounts etc. in compliance with summons under section 131(1). (d) Apply for allotment of permanent account number in term sof Section 139A. You are hereby requested to appear before me on 21-03-2014 at Room

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)

e) Undisclosed income or undisclosed investment cannot be explained through another unexplained income or unexplained source. That tantamounts to mere creation of an artificial layer. Verifiable cash sources trail should be behind the undisclosed cash advances detected otherwise such cash advances is to be treated as unexplained. (f) Deemed income under sections 68/69/69A etc. is separate from any 'head

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)

2. That, the Balance Sheet along with annexures of Symbiosis Pharamaceuticals P Ltd for the year ending 31.3.2013 was signed by the authorized directors and Auditors on 09.08.2013 and the said balance sheet was adopted by the Board of the company. On this very date i.e. 09.08.2013 we handed over the Digital Signatures of the Deponent to our auditor