KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property, Business and Other sources. The proceedings of assessment of income were commenced by issue of notice u/s 143(2) of the Act on 05-11-2018, and notice u/s 142(1) dated 05-11-2018 was also issued to the assessee and information and details pertaining to the case relevant to assessment of his income were called by means

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, , JAIPUR

property,\nBusiness and Other sources. The proceedings of assessment of income\nwere commenced by issue of notice u/s 143(2) of the Act on 05-11-2018,\nand notice u/s 142(1) dated 05-11-2018 was also issued to the assessee\nand information and details pertaining to the case relevant to assessment\nof his income were called by means

KAILASH CHAND MAHESHWARI,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRALCIRCLE-2, JAIPUR

property,\nBusiness and Other sources. The proceedings of assessment of income\nwere commenced by issue of notice u/s 143(2) of the Act on 05-11-2018,\nand notice u/s 142(1) dated 05-11-2018 was also issued to the assessee\nand information and details pertaining to the case relevant to assessment\nof his income were called by means

MOHAN LAL ASHOK KUMAR SARAF,JAIPUR vs. DCIT CEN CIR 1, JAIPUR

In the result, the appeal of the assessee is allowed as indicated hereinabove

144A of the IT Act itself appears to be an afterthought. Instead of giving attention to the show cause notice and participating in the adjudication, the petitioner appears to have been ill-advised to venture out in filing the above application. 53. Further, the cash was not found under the control and the possession of the said Mr.S. Srinivasan

SANDEEP KHERADA,JAIPUR vs. THE INCOME TAX OFFICER, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

144A of the IT Act itself appears to be an afterthought. Instead of giving attention to the show cause notice and participating in the adjudication, the petitioner appears to have been ill-advised to venture out in filing the above application. 53. Further, the cash was not found under the control and the possession of the said Mr.S.Srinivasan

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

section 131(1) and 133A, despite being\nspecifically asked for. It is trite law that if the authority rejects such request\nand proceeds to complete the assessment or finalise the proceeding,such\naction shall be not in accordance with the law. Reliance in this regard is\nplaced on the following decisions [E.M.C (Works) P. Ltd. v. ITO,(1963) 49\nITR

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)

144A stands disposed off and stated to file submission before AO if any. Another opportunity was provided vide this office letter dated 21.09.2021. Requesting therein to file reply by 24.09.2021. However, on this date also no reply was filed. Therefore, another opportunity was provided wide office notice dated 24.09.2021 requesting therein to submit reply by 27.09.2021. However, on this date

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:

144A stands disposed off and stated to file submission before AO if any. Another opportunity was provided vide this office letter dated 21.09.2021. Requesting therein to file reply by 24.09.2021. However, on this date also no reply was filed. Therefore, another opportunity was provided wide office notice dated 24.09.2021 requesting therein to submit reply by 27.09.2021. However, on this date

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

property has been done after one year in Oct. 2013\nwhereas the agreement in question is executed on 03-11-2012. It is clearly\nmentioned in the agreement of November 2012 that payment in cash of Rs.\n40 lakhs have already been made between the parties. As regards the\nsubmission of the assessee-appellant that only half of the alleged

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S MAN PRAKASH TALKIES PVT. LTD., JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos.406 & 407/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2008-09 & 2009-10 Dy. Commissioner of Income Tax, Circle-02, Jaipur cuke Vs. M/s Man Prakash Talkies Pvt Ltd. Near Yadgar, M. I. Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM 6231 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@C.O. Nos.11 & 12/JP/2018 (Arising out of ITA Nos.406 & 407/JP/2018) fu/kZkj.k o"kZ@Assessment

144A before the Addl. Commissioner of Income Tax, Range-2, Jaipur and the same was disposed on 29.03.2016. Accordingly the assessment was completed on 30.03.2016. 10. Brief facts as emerges from the records are that the assessee was running a Cinema Hall on MI Road, Jaipur, which was demolished and a commercial complex was developed on it in collaboration with

DEPUTY COMMISISONER OF INCOME TAX , JAIPUR vs. M/S. MAN PRAKSH TALKIES PVT. LTD, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA. Nos.406 & 407/JP/2018 fu/kZkj.k o"kZ@Assessment Years : 2008-09 & 2009-10 Dy. Commissioner of Income Tax, Circle-02, Jaipur cuke Vs. M/s Man Prakash Talkies Pvt Ltd. Near Yadgar, M. I. Road, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCM 6231 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@C.O. Nos.11 & 12/JP/2018 (Arising out of ITA Nos.406 & 407/JP/2018) fu/kZkj.k o"kZ@Assessment

144A before the Addl. Commissioner of Income Tax, Range-2, Jaipur and the same was disposed on 29.03.2016. Accordingly the assessment was completed on 30.03.2016. 10. Brief facts as emerges from the records are that the assessee was running a Cinema Hall on MI Road, Jaipur, which was demolished and a commercial complex was developed on it in collaboration with