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

house property for the purpose of penalty u/s 271(1)(c).\n11.3 Supporting case laws:\n11.3.1 A useful reference on this aspect can be made to the decision in ACIT vs.\nShri A.N. Annamalaisamy, 87 DTR 202 (Chnn. Trib) (DC 36-37) also supports\nthe contention. The relevant part in para 7 is reproduced as under:\n“7. We find

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

house property for the purpose of penalty u/s 271(1)(c).\n11.3 Supporting case laws:\n11.3.1 A useful reference on this aspect can be made to the decision in ACIT vs.\nShri A.N. Annamalaisamy, 87 DTR 202 (Chnn. Trib) (DC 36-37) also supports\nthe contention. The relevant part in para 7 is reproduced as under:\n“7. We find

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

house property for the purpose of penalty u/s 271(1)(c).\n11.3 Supporting case laws:\n11.3.1 A useful reference on this aspect can be made to the decision in ACIT vs.\nShri A.N. Annamalaisamy, 87 DTR 202 (Chnn. Trib) (DC 36-37) also supports\nthe contention. The relevant part in para 7 is reproduced as under:\n“7. We find

INDIRA GIRI,JAIPUR vs. ASSESSING OFFICER, INCOME TAX DEPARMENT JAIPUR

The appeal of the assessee is allowed

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

133 house was not completed within the TTJ 0064 (Chandigarh) prescribed period. It was held that section 54F does not prescribe that the residential house should be completed within the prescribed period and benefit under s. 54F was allowed. It was held that thrust was on investment and not on completion. 3. Satish Chandra Gupta The facts of this case

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

property being land or building or both, shares and securities, loans and advances, deposits in bank account. (2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating

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

133 of the Act) is sought to be initiated; or (v) When the functionality to issue communication is not available in the system, 26 Lovely promoters Pvt. Ltd. vs. ACIT the communication may be issued manually but only after recording reasons in writing in the tile and with prior written approval of the Chief Commissioner / Director General of income

BHAWANI SHANKAR GUPTA,JAIPUR vs. INCOME TAX OFFICER, WARD 4(1) JAIPUR, JAIPUR

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

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

House Property, showing income under the head Profit and Gains from Business and Profession (covered under section 44AD) and Income from Other Sources. Since, assessee was not aware of the technical provisions of turnover etc. related to shares and securities business and since he also suffered loss, same was not declared in return of income. The case of the assessee

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

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

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

Housing Corporation Ltd (supra) held that assessee is not entitled to claim deduction u/s 80IB(10) from the net profit for the purpose of computing “Book Profit” u/s 115JB of the Act. Chheda Electricals and Electronics (P.) Ltd -vs.- DCIT (ITA NOs. 400 & 668/Pune/2018 dated 04-05-2022) In the said case, the assessee was claiming deduction u/s 80IC

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property during the F.Y 2011-12 to 2013-14. The re-assessment order was passed u/s 143(3)/147 of the Act by making addition u/s 68 to the tune of Rs 90,00,385 on account of share application/premium received from M/s Agarani Credit and Finvest Pvt. Ltd.,M/s Darshan Enclave Pvt. Ltd., M/s Harsharatna Investment

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 & 2014-15 to 2018-19 cuke Dheeraj Singh Sisodiya DCIT, Vs. 005, Vill. Beedmandi Central Circle, Kota (Nayagaun) Ram Ganmandi

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Housing Corporation Limited vs ACIT (2009) 32\nSOT 207 (Ahd ITAT), it has been held that capital receipts are\neligible to be excluded by virtue of section 115JB (5) but not\ndeduction u/s 80IA.\n50. In view of several binding judicial precedents of Honourable\nHigh courts stated above holding that since 115JB(5) does not\nspecify any particular claim

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

D'Souza, ITA No. 4732/Mum/2017 [Mumbai – ITAT]\n2.\nKrithika Lingappan, ITA No. ITA No.2959/Chny/2018 [Chennai – ITAT]\n3.\nHari Om Gupta [2017] 82 taxmann.com 398 (Lucknow - Trib.)\n4.\nKrishi Utpanna Bazar Samittee, ITA No.2043/PN/2012 [Pune – ITAT]\n5.\nSouthern Steel Ltd., ITA No. 1220/Hyd/2016 [Hyd – ITAT]\n17. Even otherwise, a specific request was made to the lower authorities, during the course