DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. NARESH KUMAR GUPTA, SRIGANGANAGAR

In the results the appeal of the revenue stands dismissed and the

Bench: Him The Order Passed Under Section 143(3) Of The Income Tax Act, [ For Short “Act” ] By The Acit, Circle, Sri Ganganagar [

301/- in residential house as on 31-03-2014. The income received from these investments are exempt from tax. Therefore the provision of section 14A read with rule 8D are applicable. Accordingly, the AO, by applying the provisions of section 14A, made disallowance

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

301 ITR 86/170 Taxman 306 (SC) and laid down the following principles in law as set out in paragraph 11 of its decision which reads as under: '11. the law common to section 10(23C)(iiiad) and (vi) may be summed up as follows: Where an educational institution carries on the activity of education primarily for educating persons, the fact

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

301 ITR 86/170 Taxman 306 (SC) and laid down the following principles in law as set out in paragraph 11 of its decision which reads as under: '11. the law common to section 10(23C)(iiiad) and (vi) may be summed up as follows: Where an educational institution carries on the activity of education primarily for educating persons, the fact

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

301 ITR 86/170 Taxman 306 (SC) and laid down the following principles in law as set out in paragraph 11 of its decision which reads as under: '11. the law common to section 10(23C)(iiiad) and (vi) may be summed up as follows: Where an educational institution carries on the activity of education primarily for educating persons, the fact

BANSAL CLASSES PVIVATE LTD.,KOTA vs. JCIT, KOTA

In the result, revenue’s ground of appeal is allowed for statistical purposes

disallowed by the assessee in the computation of income; but deduction of Rs. 4,90,07,505/- has been claimed u/s 80G against the gross total income computed at Rs. 98,01,50,108/-. During the course of assessment proceedings, the assessee was asked vide this office letter dated 29.10.2012 to produce register u/s 301 of the Company Law, maintained

ACIT, JAIPUR vs. RAJASTHAN STATE ROAD DEVELOPMENT & CONSTRUCTION CORP. LTD., JAIPUR

In the result, appeal of the Revenue in ITA No

section 80IA of the Act. Thus the AO reduced the allowable deduction accordingly. However, the ld. CIT(A) after considering the submissions of the assessee, restricted the disallowance to Rs. 6,98,93,301

RASAL BUILDERS & DEVELOPERS PVT. LTD.,JAIPUR vs. ITO, JAIPUR

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

Bench: Us. 2 M/S Rasal Builders & Developers Pvt. Ltd. Vs. Ito

section 271(1)(c) without specifically pointing out in the show cause notice, whether the penalty was proposed on concealment of particulars of income or for furnishing inaccurate particulars of income.” 4. During the course of hearing, the ld AR submitted that as far as addition of Rs. 2,79,000/- and of Rs. 10,05,301/- confirmed

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, JAIPUR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Income Tax Act, 1961\nwas carried out on 13.06.2019 at the various premises of Dewan Group.\n14\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961 on 21.09.2021 and from

JAI HIND AGARWAL,JAIPUR vs. ITO, JAIPUR

In the result, the appeals of the assessee are partly allowed

301, Mahaveer Marg, Ward -5(4) C-Scheme, Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABEPA 3189 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv) jktLo dh vksj ls@ Revenue by : Shri R.A. Verma (Addl.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 28/04/2017 mn?kks"k.kk dh rkjh

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

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

section 2(24)(x) of the Act. However, the assessee has itself disallowed only Rs 42,14,588/- in its computation. Thus the remaining amount Rs 2,59,71,570/- should have been disallowed by the AO. (ii) It is seen that in clause 34(a) of the audit report form 3CD the auditors have reported that the assessee

SMT. JAMUNA DEVI,JAIPUR vs. ACIT, BHARATPUR

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

disallowed under the said section. 2.7 In this regard it was further submitted that the assessee had made these payments in cash to a dealer named M/s Mahalaxmi Stones in auction in open market. As per usual practice, the auction process is completed in the evenings, and particularly so on the dates mentioned above, the auctions were finalized

SHRI NEERAJ PUROHIT,JAIPUR vs. JOINT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance u/s 40A(3). Accordingly, it will be a reasonable cause for the purpose of levy of penalty u/s 271E. It is thus submitted that reliance on these judgments so placed by Ld. CIT(A) is totally misplaced and deserves to be ignored. In the present case, no unaccounted for money is involved and the immediate source of cash

SMT. KRISHNA SONI,JAIPUR vs. INCOME TAX OFFICER, ALWAR

In the result, the appeal of the assessee is allowed

301 701 Distt. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AIDPS1888D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri P.P. Meena (J.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 03/11/2017 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 10/11/2017 vkns'k@ ORDER PER: VIJAY

SHRI VIVEK SONI,JAIPUR vs. INCOME TAX OFFICER, ALWAR

In the result, the appeal of the assessee is allowed

301 701 Kotputli, Distt. Jaipur. Distt. Alwar. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ASSPS3535Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : None jktLo dh vksj ls@ Revenue by : Shri P.P. Meena (J.CIT) lquokbZ dh rkjh[k@ Date of Hearing : 03/11/2017 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 10/11/2017 vkns'k@ ORDER

DCIT, JAIPUR vs. SHRI PRATEEK KOTHARI, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Hon’Ble High Court.”

section 115BBE of the I.T.Act, 1961 no deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act. 4.10 Further, it has been claimed by the assessee that he has paid interest of Rs. 8,10,000/- and Rs. 104,301/- to M/s Mehul Gems Private Limited and M/s Ankita Exports

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Income Tax Act, 1961\nwas carried out on 13.06.2019 at the various premises of Dewan Group.\n\n14\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VAIBHAV BANKA, SIKAR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 132(1) of the Income Tax Act, 1961 was carried out on 13.06.2019 at the various premises of Dewan Group. 14 ITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025 DCIT vs. Vaibhav Banka and others Assessment in the case of assessee was completed u/s 153A of the I.T. Act, 1961 on 21.09.2021 and from

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 132(1) of the Income Tax Act, 1961 was carried out on 13.06.2019 at the various premises of Dewan Group. 14 ITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025 DCIT vs. Vaibhav Banka and others Assessment in the case of assessee was completed u/s 153A of the I.T. Act, 1961 on 21.09.2021 and from