GURUVENDRA SINGH ,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1, KOTA, KOTA

In the result, appeal of the assessee is allowed

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

disallowed the During the Appellant proceedings, the Appellant has submitted detailed reply reiterating the facts submitted before AO and claimed that the capital gain the transfer of original asset was taxable in the year, when the stock in trade is sold. However, conditions for claiming exemption u/s 54B are very clear about the time limits for making investment

NARAIN LAL AGRAWAL,JAIPUR vs. DCIT CIRCLE 1 JAIPUR, JAIPUR

In the result the appeal of the assessee is allowed

45]\nThe assessee entered into an agreement for sale on August 4, 2012 agreeing to\nsell a property for a total sale consideration of Rs. 19 crores and in terms of the\nconditions contained therein, the assessee received a sum of Rs.6 crores as\nadvance consideration by cheque payment from the purchaser. The Assessing\nOfficer found that on the date

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

section 80P(2)(d).Accordingly, AO disallowed the claim of deduction u/s 80P at Rs.4,33,45,363/-for AY 2016-17 and Rs.4

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

section 80P(2)(d).Accordingly, AO disallowed the claim of deduction u/s 80P at Rs.4,33,45,363/-for AY 2016-17 and Rs.4

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

section 80P(2)(d).Accordingly, AO disallowed the claim of deduction u/s 80P at Rs.4,33,45,363/-for AY 2016-17 and Rs.4

MAHENDRA SHARMA,JAIPUR vs. ITO, WARD-3(1), JAIPUR

In the result, the appeal of the assessee is allowed

45 taxmann.com\n424 (Mad)] See also.\n\n9\nITA No. 654/JPR/2023\nMahendra Sharma vs. ITO .\n\n1.9 CIT V/s Rajeev Sharma (2010) 232 CTR 303 (All)Held:\nProvision contained in section 143(2), is mandatory in nature and it is obligatory for the\nAssessing Officer to apply his mind to the contents of the return filed in response to\nnotice

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

45,000/- claimed on account of payment of Security and Guarantee payment made. The addition so sustained is bad in law and bad on facts. 9. The Id. CIT(A) has erred in sustaining disallowance of Rs. 38,91,000/- on account of application of income claimed for Shala Swasthya Karyakrama incurred. The disallowance so sustained

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

45,000/- claimed on account of payment of Security and Guarantee payment made. The addition so sustained is bad in law and bad on facts. 9. The Id. CIT(A) has erred in sustaining disallowance of Rs. 38,91,000/- on account of application of income claimed for Shala Swasthya Karyakrama incurred. The disallowance so sustained

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

SHRI KESHORAIPATAN SAHKARI SUGAR MILLS LIMITED,KOTA vs. PCIT, UDAIPUR

In the result, appeal of the assessee is allowed

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

disallowed and added to the total income of the assessee and the ld. PCIT further stated that AO has not 5 Shri Keshoraipatan Sahkari Sugar Mills Ltd., Kota vs. PCIT examined the issue of deduction u/s. 80(P)(2)(d) of the Act properly and completed the assessment without conducting enquiry on the issue of the said deduction. In view

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

disallowance under section 14A read with rule 8D can be made as the assessee has non- interest bearing funds in the shape of share capital and reserves are much more than the investment which may result exempt income. Further, the assessee has not incurred any indirect expenses to earn the exempt income and ld PCIT has not bring any material

SHIVA CORPORATION (INDIA) LIMITED,JAIPUR vs. DY. CIT, CC-3, JAIPUR

In the result, appeal of the assessee stands allowed

Disallowance of deduction u/s 80G Rs.7,91,266/-\n(ii) Addition on account of LTCG Rs.38,56,889/-\nAggrieved of the additions so made, assessee preferred appeal before\nId. CIT(A), however Id. CIT(A) without properly appreciating the\nsubmission made and evidence adduced by the assessee, considered\nthe agriculture land as capital asset and thus upheld the addition made

ASSOCIATED SOAPSTONE DISTRIBUTING CO PRIVATE LIMITED,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX -2, JAIPUR, JAIPUR

45 ITR(T)\n589 (Delhi Trib.)Where Hon'ble ITAT Delhi held that\ndisallowance of expenditure Exempt income-No disallowance\nwas made by the assessee- Invoking the provision read with\nrule 8D(2)(ii) was held to be justified (R.8D] (AY 2009-10)\n(vii) Accordingly the disallowance u/s 14A r.w. Rule 8D(2) of\nthe Act should have been

OCEAN EXIM INDIA PRIVATE LTD,JAIPUR vs. ITO WARD 1(2), JAIPUR

In the result, the appeal of the assessee is dismissed

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

45. A reading of the judgment in Alom Extrusions, would reveal that this court, did not consider Sections 2(24)(x) and 36(1)(va). Furthermore, the separate provisions in Section 36(1) for employers’ contribution and employees’ contribution, too went unnoticed. The court observed inter alia, that: “15. …It is important to note once again that, by Finance

WORSHIP INFRAPROJECTS PRIVATE LIMITED,JAIPUR vs. DCIT, CEIRCLE-2, JAIPUR

In the result of the appeal of the assessee is allowed

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

45,257 after TP adjustment Difference 3,18,71,174 1,62,42,947 Difference in 3.22% 1.64% percentage Since the difference in between the Arm's length price and actual price is within the limit prescribed in the second proviso to section 92C(2) of Income Tax Act, the difference should be ignored. 4.2 No disallowance

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

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

45,257 after TP adjustment Difference 3,18,71,174 1,62,42,947 Difference in 3.22% 1.64% percentage Since the difference in between the Arm's length price and actual price is within the limit prescribed in the second proviso to section 92C(2) of Income Tax Act, the difference should be ignored. 4.2 No disallowance

INCOME TAX OFFICER, WARD-2(2), KOTA , RAWATBHATA ROAD vs. HITKARI VIDYALAYA SHAKARI SHIKSHA SAMITI LIMITED, BHATAPARA, KOTA

disallowance of Rs. 1,45,12,666/- made by\nthe Id. AO considering the provision of section 80P(2)(d) of the Act. The\nbrief

MUSTAFA KATTHAWALA,KOTA vs. DCIT ACIT, CIRCLE-2, KOTA, KOTA

In the result, the appeal of the assessee is allowed for\nstatistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA. No. 1156/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16\nMustafa Katthawala\nProp. Shakti Steels, Near Reliance\nPetrol Pump Jhalawar Road, IPIA\nKota.-324005.\nबनाम | The DCIT/ACIT,\nVs.\nCircle-2,\nKota.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AGPPK5043C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by :Shri Devang Gargieya, Adv.\nराजस्व की ओर से / Reven

disallowances made in the order u/s\n147 r.w.s 144 dated 31.03.2023 are bad in law and on facts of the\ncase, for want of jurisdiction and various other reasons and hence the\nsame kindly be deleted.\n2. The very action taken u/s 147 is bad in law without jurisdiction and\nbeing void ab-initio, the same kindly be quashed. Consequently

INCOME TAX OFFICEER, WARD-2(2), KOTA, RAWATBHATA ROAD vs. HITKARI VIDYALAYA SHAKARI SHIKSHA SAMITI LIMITED, BHATAPARA, KOTA

disallowance of Rs. 1,45,12,666/- made by\nthe Id. AO considering the provision of section 80P(2)(d) of the Act. The\nbrief