DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

127 (Mumbai - Trib.) Anant R Gawande v. Assistant Commissioner of Income-tax (Copy at case law paper book page no. 13-16) Section 54F of the Income-tax Act, 1961 - Capital gains - Exemption of, in case of investment in residential house (Ownership of more than one house) - Assessment year 2013-14 - Whether where a residential property is jointly owned

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:

127 of the I. T. Act dated 28.10.2020 issued by CIT (E) the case was centralized with DCIT(E), Circle-Jaipur. The CBDT, in view of COVID extended the limitation to finalize assessment through various notifications. Finally vide notification dated 25-06-2021 limitation to complete assessment was extended to 30.09.2021. In this case due to technical difficulty pendency could

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)

127 of the I. T. Act dated 28.10.2020 issued by CIT (E) the case was centralized with DCIT(E), Circle-Jaipur. The CBDT, in view of COVID extended the limitation to finalize assessment through various notifications. Finally vide notification dated 25-06-2021 limitation to complete assessment was extended to 30.09.2021. In this case due to technical difficulty pendency could

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

property should be computed as per sections 22 to 27 of the Act and the income from business have to be computed under sections 28 and 44 of the Act. Such computed income is exempted from tax under sections 11 13 Shri Digamber Jain Atikshaya Keshtra and 13, if 85% o f the same is spent on the charitable objects

HOLIDAY TRIANGLE TRAVEL PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

House, Vs. Ward 7(3) Sector-32, Jaipur. Gurgaon. (Haryana) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCH 7688 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Dilip Shivpuri, Advocate & Shri Utkarsh Shara, Advocate jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 07/01/2025 ?kks"k.kk

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

127 of PCIT-2, Jaipur vide order dated 13.07.2023. \nThe assessment proceedings were commenced by issuance of notice u/s \n142(1) along with questionnaire on 18.12.2023.\n5.1 In the questionnaire issued by the ld. AO it was contended by the ld. \nAO that Gokul Kripa Group accepts on money (in cash) on sales of its plots \nin all its ongoing

SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

house property\".\nIn absence of any reply and documentary evidences, it cannot be ascertained\nthat the assessee has fulfilled the above mentioned conditions and eligible for the\ndeduction u/s 54 of the Act. Further, the assessee has not filed the ITR for claim\nu/s 54 of the Act. Therefore, considering the circumstances of the case, the\ndeduction u/s 54 cannot

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

2, reasons for belief of escapement of income is not as per law considering following facts:  Though reference about receipt of information from investigation wing has been given, no reference has been provided about the nature of information, nature of investigation carried on by the investigation wing and the basis of the allegation, which leads to conclusion that legal transaction

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

house properties situated in India and Income from business. For the relevant 3 Shri Sanjeev Agrawal, Jaipur. previous year, assessee was a resident in India, in accordance with section 6 of the IT Act, 1961. Thus, in accordance with section 5 read with section 4 and 6, assessee offered entire income earned by him, whether in India or outside India

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

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

2) was issued on\n26/09/2019 by the ITO, Ward 4(4). Jaipur.\nSubsequently, the case was centralized with ACIT, Central\nCircle-1, Jaipur based on an order u/s 127 of the Act vide order\ndated 07.01.2021 of Pr. CIT-1, Jaipur. Statutory notice as required\nunder section 142(1) of the Act was issued on 07/02/2021 along\nwith questionnaire, which

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

127, the communication had to be delivered at the address as available with the banking company. No such steps were taken. Service of notice, therefore, was not complete. In absence of service of notice before the last date envisaged under sec. 149 for such purpose, the AO could not have proceeded further with the reassessment proceedings. Reassessment proceedings as also

ASHOK SINGH ,IMLI PHATAK vs. DCIT CENTRAL CIRCLE 2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeal of the assessee is allowed

127 of the Act circulated\ndated 03.12.2018. Notice under section 153A of the Act dated 11.01.2019\nwas issued and served upon the Assessee on 16.01.2019 requiring him to\nfile a true and correct return of income as prescribed under Rule 12 of the\nIncome Tax Rules, 1962 within 30 days of the service of the said notice. In\nresponse

SAJJAD ALI,CHITTORGARH vs. DCIT(INTL)- JAIPUR, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

property admittedly and claimed the exemption u/s 54 in the A.Y. 2016-17. It is not the case that the assessee has claimed the exemption u/s 54F in the A.Y. 2018-19. Copy of sale deed of flat sold by the assessee on dt.07.04.2015, copy purchase deed of flat purchase from M/s Sana Land and Developers, copy of allotment, copy

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024

section 148 of the Act.\nProcedures are hand-made of justice and intended to subserve and facilitate the\ncause of justice. Without expressing opinion on the merits of the quantum issues,\nit is observed that as a general rule, rightful tax payable should be determined\nand the alternatives provided under the law should be allowed full play CBDT

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income

FEDERATION OF RAJASTHAN TRADE AND INDUSTRY,JAIPUR vs. ITO-EXEMPTION WARD-2, JAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

127 of the I.T. Act, passed by CIT (Exemption), Jaipur dated 01/07/2016. Notice u/s 142(1) of the Income Tax Act, was issued on 08/07/2016 by the ITO (exemption-2). In response, Ld. AR of the assessee society attended the assessment proceedings from time to time and furnished requisite documents/submissions which are placed on record. Books of account were produced

DEPUTY COMMISSINER OF INCOME TAX, LIC BUILDING vs. M/S GEE VEE DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

127 of the Income-tax Act, 1961 dated 04.04.2018 by the Pr. CIT of Income tax-1, Jaipur circulated vide no. Pr. CIT- 1/ITO(Hq.)/JPR/2018-19/58 dated 09.04.2018. 7 ITA No. 264 to 267/JP/2022 & CO No.13 to 16/JP/2022 DCIT vs. M/s Rigid Conductors (Raj.) Pvt. Ltd. 6.2 Accordingly, notice u/s 153A of the IT Act, 1961 for this year

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S RIGID CONDUCTORS (RAJ.) PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

127 of the Income-tax Act, 1961 dated 04.04.2018 by the Pr. CIT of Income tax-1, Jaipur circulated vide no. Pr. CIT- 1/ITO(Hq.)/JPR/2018-19/58 dated 09.04.2018. 7 ITA No. 264 to 267/JP/2022 & CO No.13 to 16/JP/2022 DCIT vs. M/s Rigid Conductors (Raj.) Pvt. Ltd. 6.2 Accordingly, notice u/s 153A of the IT Act, 1961 for this year