SHRI RAM BABU VIJAY ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

In the result, the appeal of the assessee in ITA No

disallowance of deduction under section 80C of the IT Act in respect of Tuition Fees paid by the assessee. 2. The ld. A/R of the assessee

SHRI PANKAJ AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD-4-3, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: The Hearing.

section 80C, the assessee could not produce any evidence of payment, therefore, the same was disallowed by the AO. In the facts

SHRI SURESH CHAND MITTAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

disallowance of claim under section 80C of Rs. 9,400/-. Subsequently, the AO initiated the proceedings under section 271AAB of the Act by issuing

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

80C of Rs. 1,00,000/- (based on EPF deductions) as evident from form 16 (PB 10-11) therefore, the inference and allegations of the AO that the appellant did not declare complete statement of facts and did not submit any documentary evidence to his DDO towards claiming of deductions under Chapter VI A, is rather misleading. Interestingly

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

80C of Rs. 1,00,000/- (based on EPF deductions) as evident from form 16 (PB 10-11) therefore, the inference and allegations of the AO that the appellant did not declare complete statement of facts and did not submit any documentary evidence to his DDO towards claiming of deductions under Chapter VI A, is rather misleading. Interestingly

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

80C of Rs. 1,00,000/- (based on EPF deductions) as evident from form 16 (PB 10-11) therefore, the inference and allegations of the AO that the appellant did not declare complete statement of facts and did not submit any documentary evidence to his DDO towards claiming of deductions under Chapter VI A, is rather misleading. Interestingly

ANSHUL JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

80C has been claimed in accordance with\nlaw. The rejection of the claim solely on the ground that it was made in the return\nfiled under Section 153C is arbitrary and contrary to the scheme of the Act.\nSection 69C of the Income-tax Act, 1961, empowers the Assessing Officer to\ntreat any unexplained expenditure incurred by an assessee

ANKIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

80C has been claimed in accordance with\nlaw. The rejection of the claim solely on the ground that it was made in the return\nfiled under Section 153C is arbitrary and contrary to the scheme of the Act.\nSection 69C of the Income-tax Act, 1961, empowers the Assessing Officer to\ntreat any unexplained expenditure incurred by an assessee

ANKIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

80C has been claimed in accordance with\nlaw. The rejection of the claim solely on the ground that it was made in the return\nfiled under Section 153C is arbitrary and contrary to the scheme of the Act.\nSection 69C of the Income-tax Act, 1961, empowers the Assessing Officer to\ntreat any unexplained expenditure incurred by an assessee

SURESH KUMAR KHANDELWAL,JAIPUR vs. ITO, JAIPUR

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

80C 4,480/- 4. Disallowance of Interest Expense 63,456/- Total 2,29,924/- The action of id. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by deleting the said addition of Rs. 2.29,924/-. 7. In the facts and circumstances of the case

RAM NIWAS VERMA,JAIPUR vs. INCOME TAX OFFICER, WARD-2(4), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

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

disallowances of Rs.7,96,530/- as per Section 50C of the Act and Rs.43,000/- as to claim deduction u/s 80C

ROHIT JAIN,TONK vs. INCOME TAX OFFICER - WARD, TONK

In the result, the appeals of the assessee are allowed

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

80C has been claimed in accordance with law. The rejection of the claim solely on the ground that it was made in the return filed under Section 153C is arbitrary and contrary to the scheme of the Act. Shubham Jain & Ors., Tonk. Section 69C of the Income-tax Act, 1961, empowers the Assessing Officer to treat any unexplained expenditure incurred

MOHIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

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

80C has been claimed in accordance with law. The rejection of the claim solely on the ground that it was made in the return filed under Section 153C is arbitrary and contrary to the scheme of the Act. Shubham Jain & Ors., Tonk. Section 69C of the Income-tax Act, 1961, empowers the Assessing Officer to treat any unexplained expenditure incurred

SHUBHAM JAIN,TONK, RAJASTHAN vs. INCOME TAX OFFICER, WARD - TONK, MAHA DEVALI, TONK

In the result, the appeals of the assessee are allowed

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

80C has been claimed in accordance with law. The rejection of the claim solely on the ground that it was made in the return filed under Section 153C is arbitrary and contrary to the scheme of the Act. Shubham Jain & Ors., Tonk. Section 69C of the Income-tax Act, 1961, empowers the Assessing Officer to treat any unexplained expenditure incurred

MOHIT JAIN,TONK vs. INCOME TAX OFFICER, TONK

In the result, the appeals of the assessee are allowed

80C has been claimed in accordance with\nlaw. The rejection of the claim solely on the ground that it was made in the return\nfiled under Section 153C is arbitrary and contrary to the scheme of the Act.\nSection 69C of the Income-tax Act, 1961, empowers the Assessing Officer to\ntreat any unexplained expenditure incurred by an Assessee

ROHIT JAIN,TONK vs. INCOME TAX OFFICER, WARD, TONK

In the result, the appeals of the assessee are allowed

80C has been claimed in accordance with\nlaw. The rejection of the claim solely on the ground that it was made in the return\nfiled under Section 153C is arbitrary and contrary to the scheme of the Act.\nSection 69C of the Income-tax Act, 1961, empowers the Assessing Officer to\ntreat any unexplained expenditure incurred by an Assessee

INCOME TAX OFFICER, WARD- BHIWADI vs. SHRI SATISH KUMAR, ALWAR

In the result, appeal of the revenue is partly allowed for statistical

Bench: The Ld. Cit(A). The Ld. Cit(A)

disallowance of Rs. 50,000/- made by the Assessing Officer U/s 80C of the Act. The ld. CIT(A) has granted relief to the assessee by holding as under: “5.3 I have considered the evidence filed in support of claim made for payment of insurance premium amounting to Rs. 50,000/- under Section

SHRI PRAMOD SHARMA,JAIPUR vs. ITO, WARD-6 (2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed for statistical

disallowing the deduction of Rs.16,312/- under section 80C of the Income Tax to the Assessee. 5. Under the facts