KATH BROTHERS,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

house property, profits and gains of business or profession, or capital gains, nor is it income from other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

RESERVE BANK COOPERATIVE SOCIETY LTD.,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

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

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

house property chargeable under section 22. 17 Reserve Bank Coop. Society Ltd.v. ITO Explanation.—For the purposes of this section, an urban consumers' co-operative society means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment. (3) In a case where the assessee

NANAG RAM MEENA,JAIPUR vs. ITO WARD 6(4), JAIPUR

In the result, the appeal of the assesee is partly allowed as indicated\nhereinabove

123] – It was held that a\nmeritorious matter should not be rejected on technical grounds of limitation.\nIn view of the above, it is humbly prayed that the Hon'ble Tribunal may kindly\ncondone the delay in filing the present appeal and admit the appeal for\nadjudication on merits in the interest of justice and equity.\nTo this effect

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S SHIV VEGPRO PVT. LTD., KOTA

In the result, appeal of the revenue is dismissed

123 ITR 200 (Del.) and submitted the Hon’ble High Court has again reiterated that the jurisdiction of the Tribunal is only 7 M/s. Shiv Vegpro Pvt. Ltd., Kota. in respect of the subject matter of the appeal and not beyond. Thus he has objected to the plea raised by the assessee under Rule 27 of the ITAT Rules

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S. KEDIA REAL ESTATE LLP, JAIPUR

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

property developers, capital gain on sale of plots, interest and other income. Search and seizure operations u/s 132(1) of Income Tax Act, 1961 were carried out by Income Tax department over the assessee group on 19.11.2016. Notice U/s 153A of the Act was issued in response to notice issued u/s 153A of the Act, the assessee filed his return

M/S. KEDIA REAL ESTATE LLP,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

property developers, capital gain on sale of plots, interest and other income. Search and seizure operations u/s 132(1) of Income Tax Act, 1961 were carried out by Income Tax department over the assessee group on 19.11.2016. Notice U/s 153A of the Act was issued in response to notice issued u/s 153A of the Act, the assessee filed his return

NITIN KEDIA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, appeals of the revenue are dismissed whereas appeals of the assessee are allowed in part

property developers, capital gain on sale of plots, interest and other income. Search and seizure operations u/s 132(1) of Income Tax Act, 1961 were carried out by Income Tax department over the assessee group on 19.11.2016. Notice U/s 153A of the Act was issued in response to notice issued u/s 153A of the Act, the assessee filed his return

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

House ITA No. 613/2010 decided by Delhi High Court on 09.04.2010 In the facts of above case cash of Rs.24,58,400/- was deposited in bank account. The Assessing Officer made the addition on the ground that nexus of such deposit was not establish with any source of income. The assessee claimed that it was duly recorded in the books

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

House property, Capital Gain and other sources during the year under consideration. Return of Income for the year under appeal was filed by assessee on 13.02.2021, declaring total income of Rs.1,19,33,590/- (APB 1). Case of assessee was selected for Limited scrutiny under CASS for examination of “Purchase value of property less than the value as per stamp

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. SHRI KAMAL SETHIA, JAIPUR

In the result, both the appeals filed by the Revenue are dismissed

house property, remuneration and interest from these partnership firms. A search was conducted on the assessee on 17.12.2014 and statement of the assessee was recorded u/s 132(4) in which the assessee has voluntarily surrendered a sum of Rs. 9,92,49,633/- for AY 2014-15. It was further submitted that the assessee filed original return of income

KAMAKSHI HOSPITALITY PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

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

house as on date comes to Rs. 1,62,84,560/-. 3. The long term capital gain on sale of property at D-112 and tax thereon works out as under:- Amount Particulars (in Rs.) Sale consideration of property 3,50,00,000 Less: Brokerage Paid 3,50,000 3,46,50,000 Less: Purchase cost

DCIT, CC-3, JAIPUR vs. SMT. JYOTI FALOR, JAIPUR

house property, capital gain and other sources. The assessee filed her return of income under section 139(1) of the Income Tax Act, 1961 on 12.01.2012 declaring total income of Rs. 14,85,740/- and claimed an exempt income of Rs. 2,83,12,308/- under section 10(38) of the IT Act, 1961 being Long Term Capital Gain from

DCIT, C.C. -03, JAIPUR vs. SHRI TEJENDER KUMAR FALOR, JAIPUR

house property, capital gain and other sources. The assessee filed her return of income under section 139(1) of the Income Tax Act, 1961 on 12.01.2012 declaring total income of Rs. 14,85,740/- and claimed an exempt income of Rs. 2,83,12,308/- under section 10(38) of the IT Act, 1961 being Long Term Capital Gain from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S BITTHAL DAS PARWAL, HUF, JAIPUR

house property, capital gain and other sources. The assessee filed her return of income under section 139(1) of the Income Tax Act, 1961 on 12.01.2012 declaring total income of Rs. 14,85,740/- and claimed an exempt income of Rs. 2,83,12,308/- under section 10(38) of the IT Act, 1961 being Long Term Capital Gain from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. SMT. SAROJ PARWAL, JAIPUR

house property, capital gain and other sources. The assessee filed her return of income under section 139(1) of the Income Tax Act, 1961 on 12.01.2012 declaring total income of Rs. 14,85,740/- and claimed an exempt income of Rs. 2,83,12,308/- under section 10(38) of the IT Act, 1961 being Long Term Capital Gain from

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S HARI NARAIN PARWAL, HUF, JAIPUR

house property, capital gain and other sources. The assessee filed her return of income under section 139(1) of the Income Tax Act, 1961 on 12.01.2012 declaring total income of Rs. 14,85,740/- and claimed an exempt income of Rs. 2,83,12,308/- under section 10(38) of the IT Act, 1961 being Long Term Capital Gain from

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

Section 68 Case pertains to Asst. Year 1966-67 Decision in favour of: Assessee Cash credits—Addition under s. 68—ITO can make addition under s. 68 as income from undisclosed sources, simultaneously with addition to trading results— However, assessee can claim the addition under s. 68 as covered by intangible additions to trading results—In the present case

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

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

house property and income\nfrom other sources.\n3.1 In the case of M/s Dhoot Sangmermer Pvt. Ltd, a survey\nunder section 133A of the Act was carried out on 05/06/2018 and\nduring the course of survey, certain papers were found at the\nbusiness premises of the company which was inventorised by the\nsurvey party as Annexure A-(Exhibit No.02). Shri