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 (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 (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, 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

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

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

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

OM INFRA LIMITED,JAIPUR RAJASTHAN vs. DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, we find no substantial question of law being involved in this appeal

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

disallowing the deduction is a matter of discussion and legal matter which cannot be rectified in order u/s 154. Thus it is debatable issue hence cannot be covered u/s 154 of I.T. Act, 1961. Section 154, scope of.-Section 154 confers jurisdiction on the Assessing Officer carry out rectification in respect of apparent mistakes which are self-evident from

RAMESHWAR PRASAD SHRINGI,GUMANPURA vs. PR.CIT, UDAIPUR

In the result, the appeal of the assessee is allowed

section 263 of the Act, merely because he has a different opinion in the matter. It is only in cases of “lack of inquiry” that such a course of action would be open. ITA No. 10-JP-2021 Rameshwar Prasad Shringi vs. Pr. CIT, Udaipur 6.2 In CIT vs. Chemsworth Pvt. Ltd. (2020) 275 Taxman

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, 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\n\nAssessment in the case of assessee was completed u/s 153A of the I.T. Act,\n1961

DCIT, CIRCLE -6, JAIPUR, NCRB, JAIPUR vs. ASCENT BUILDHOME DEVELOPERS LIMITED, ADARSH NAGAR, JAIPUR

In the result, the appeal of the revenue is dismissed

disallowance of unverifiable expenses. The AO's conclusions\nwere reached with due care and prudence, given the lack of transparency by the\nassessee.\n4. Failure to Record Reasons for Admitting Additional Evidence\n4.1 In addition to procedural non-compliance, the Ld.CIT(A) failed to document any\nspecific reasons for admitting the additional evidence submitted by the assessee.\nRule 46A mandates

GCK STOCK PRIVATE LIMITED,JAIPUR vs. ITO WD 1(4), JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed\nOrder pronounced in the open court on 06/05/2025

section 148 of\nthe Act.\"\n7.3\nAccordingly the assessee strongly contended that the objection raised at\nPaper Book Page No. 182-190 and 120-138 Ought to have been disposed off by the\nJAO/FAO. In the absence of that the reopening initiated u/s.148A(d) was\nuntenable in law.\n8. As regards Ground no. 2 filed by the assessee in this

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

301 ITR 184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008]\nSection 143 of the Income-tax Act, 1961 Assessment Issue of notice\n Assessment year 1997-98 - Pursuant to a notice under section 148, assessee\nfiled its return - Thereafter Assessing Officer issued a notice under section 142(1)\nand completed assessment estimating income of assessee from business

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

301 ITR 184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008]\nSection 143 of the Income-tax Act, 1961 Assessment Issue of notice\n Assessment year 1997-98 - Pursuant to a notice under section 148, assessee\nfiled its return - Thereafter Assessing Officer issued a notice under section 142(1)\nand completed assessment estimating income of assessee from business

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

301 ITR 184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008]\nSection 143 of the Income-tax Act, 1961 Assessment Issue of notice\n Assessment year 1997-98 - Pursuant to a notice under section 148, assessee\nfiled its return - Thereafter Assessing Officer issued a notice under section 142(1)\nand completed assessment estimating income of assessee from business