ACIT, CIRCLE, BHARATPUR vs. M/S. JAGDAMBE STONE COMPANY, BHARATPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am

disallowable under section 40(a)(ia) of the Act, and adding back Rs.1,63,78,648/- claimed as expense towards Carriage Inward and Rs.1,13,00,980/- claimed as expense towards Carriage Outward, and such additions shall stand deleted.” 28 ITA 1171/JP/2019_ ACIT Vs M/s Jagdambe Stone Company 9. In light of above discussions and in the entirety of facts

DCIT, C-4, JAIPUR vs. M/S. JLC ELECTROMET PVT. LTD., JAIPUR

In the result, the appeal of the Department is dismissed

XVII-B and such tax has not been deducted or, after deduction, (has not been paid on or before the due date specified in sub-section (1) of section 139 : xxxxxxxxxx 3. Firstly, we strongly rely upon our written submissions (relevant extract only) filed before the ld. AO on dated 30.11.2016 reproduced as under: "In this connection we submit

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

36 taxmann.com 523/219 Taxman 223. The said part of the decision in Kabul Chawla (supra) in paras 33 and 34 reads as under: '33. The decision of the Rajasthan High Court in Jai Steel (India), Jodhpur v. ACIT (supra) involved a case where certain books of accounts and other documents that had not been produced in the course of original

SHRI VIKRAM SINGH SHEKHAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE, SIKAR

In the result, the appeals filed by the assessee in ITA No

XVII-B on any such sum but is not deemed to be an Assessee in default under the first proviso to sub-section (1) of section 201, then, for the purpose of this sub-clause, it shall be deemed that the Assessee has deducted and paid the tax on such sum on the date of furnishing of return of income

VENUS FOOTARTS LIMITED,NEEM KA THANA, SIKAR vs. DCIT , CENTRAL CIRCLE-1, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.

36(1)(va) on the ground that the assessee deposited employee’s contribution of Provident Fund beyond the due date specified under PF Act although the same was deposited before the due date of filing tax return. On appeal, the ld. CIT (A), partly allowed the appeal of the assessee. Being aggrieved by the order

M/S MOJIKA REAL ESTATE & DEVELOPERS PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3 , JAIPUR

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

xvii) During the appellate proceedings, it was submitted by the appellant that such addition was made without corroborating the same with reference to the documents impounded during the course of survey and without appreciating the explanation of impounded documents submitted by it. It was submitted that on the basis of all the documents/loose papers found and impounded during the survey

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3 , JAIPUR vs. M/S MOJIKA REAL ESTATE & DEVELOPERS PVT. LTD., JAIPUR

In the result, the sole ground of appeal taken by the assessee is hereby dismissed

xvii) During the appellate proceedings, it was submitted by the appellant that such addition was made without corroborating the same with reference to the documents impounded during the course of survey and without appreciating the explanation of impounded documents submitted by it. It was submitted that on the basis of all the documents/loose papers found and impounded during the survey

MARVEL SUPPORT CONSULTANCY SERVICES,JAIPUR vs. ACIT, CIRLCE, JAIPUR

In the result, appeal of the assessee is allowed per ground

disallowance during assessment proceedings. In view of above, addition made by the AO is rightly deleted by Ld. CIT(A) and therefore, ground of the department be dismissed.” First, we will take up ITA No. 293/JP/2022 filed by the assessee. Sh. Marvel Support Consultancy Services, Jaipur vs. ACIT/DCIT, Circle-01, Jaipur 6. The only grievance raised

A3LOGICS (INDIA) PRIVATE LIMITED,JAIPUR vs. PCIT, JAIPUR -1, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

36(1)(va) r.w.s. 2(24(x) of the Act. d) While processing the return u/s 143(1) of the Act on 04.01.2019, the CPC had disallowed an amount of Rs. 1,04,776/- u/s 40(a)(i) of the Act on account of non- compliance with the provisions of Chapter XVII-B, but the same was not disallowed

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

36,47,00,000/- was found to have been credited in above mentioned bank account. The cash deposits were matched with cash/sales books. on perusal of the cash book it was noticed that amount in the bank had been deposited before the sales could happen. Therefore the amount deposited in bank account seems bogus sales and unaccounted income

SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

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

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

XVII on any income which is subject to such deduction or collection and which is taken into account in computing such total income.] Explanation 2.- Where in relation to an assessment year, an assessment is made for the first time under section 147, the assessment so made shall be regarded as a regular assessment for the purposes of this section

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

36] [In favour of assessee] 17 Raghav Commodities vs. ITO Section 148, read with section 148A, of the Income-tax Act, 1961 - Income escaping assessment - Issue of notice for (Applicability of TOLA) - Assessment years 2013-14 to 2015- 16 - Whether Taxation and Other Laws (Relaxation and Amendment of certain provisions) Act, 2020 (TOLA) are not applicable for assessment year

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

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

xvii) Ledger A/c of M/s Tushar (India) Pvt. Ltd. appearing in books of\nVaibhav Banka Page No.51 (xviii) Ledger A/c of Creative Financial Services Pvt.\nLtd. appearing in books of Vaibhav Banka Page No.52 (xix) Ledger A/c of M/s\nTushar (India) Pvt. Ltd. appearing in books of Vaibhav Banka Page No.53 (xx)\n16\nITA No. 301 and others /JP/2025

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

36(1)(va). Sec. 43B(b), however, stipulates that such deduction would be permissible only on actual payments. This is the scheme of the Act for making an assessee entitled to get deduction from income insofar as employees' contribution is concerned. Deletion of the second proviso has been treated as retrospective in nature and would not apply

M/S SILVEX & CO. (INDIA) LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeals are partly allowed

36(1)(va). Sec. 43B(b), however, stipulates that such deduction would be permissible only on actual payments. This is the scheme of the Act for making an assessee entitled to get deduction from income insofar as employees' contribution is concerned. Deletion of the second proviso has been treated as retrospective in nature and would not apply

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)

xvii) Ledger A/c of M/s Tushar (India) Pvt. Ltd. appearing in books of Vaibhav Banka Page No.51 (xviii) Ledger A/c of Creative Financial Services Pvt. Ltd. appearing in books of Vaibhav Banka Page No.52 (xix) Ledger A/c of M/s Tushar (India) Pvt. Ltd. appearing in books of Vaibhav Banka Page No.53 (xx) 16 ITA No. 301 and others /JP/2025

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)

xvii) Ledger A/c of M/s Tushar (India) Pvt. Ltd. appearing in books of Vaibhav Banka Page No.51 (xviii) Ledger A/c of Creative Financial Services Pvt. Ltd. appearing in books of Vaibhav Banka Page No.52 (xix) Ledger A/c of M/s Tushar (India) Pvt. Ltd. appearing in books of Vaibhav Banka Page No.53 (xx) 16 ITA No. 301 and others /JP/2025

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

xvii) Ledger A/c of M/s Tushar (India) Pvt. Ltd. appearing in books of\nVaibhav Banka Page No.51 (xviii) Ledger A/c of Creative Financial Services Pvt.\nLtd. appearing in books of Vaibhav Banka Page No.52 (xix) Ledger A/c of M/s\nTushar (India) Pvt. Ltd. appearing in books of Vaibhav Banka Page No.53 (xx)\n\n16\nITA No. 301 and others /JP/2025