SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

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

Bench: or at the time of hearing of this appeal.

Housing Corporation Limited vs ACIT (2009) 32 SOT 207 (Ahd ITAT), it has been held that capital receipts are eligible to be excluded by virtue of section 115JB (5) but not deduction u/s 80IA. 50. In view of several binding judicial precedents of Honourable High courts stated above holding that since 115JB(5) does not specify any particular claim

VIRENDRA PRAKASH SHARMA,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

property Flat No. B-31, Pallacia building, A-2\nPrithviraj Road, C-Scheme, Jaipur, with a super built-up area of 5,600 sq. ft. (\"the\nflat\").\n\nIII. Agreement to sale [PB: 27-67] was executed on 04.01.2019 with M/s Om\nMetals Consortium Pvt. Ltd. (“the developer”), and it was duly registered on that\ndate. The agreed purchase consideration

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)

144C read with section 143(3) of the Act on 23.02.2018 by making various disallowances/additions to the returned income of the assessee as under :- - Reduction in claim u/s 80IA on power undertakings on account of transfer pricing adjustment of power (Rs. 2,89,07,63,321/-, - Reduction in claim u/s 80IA on Solid Waste Management System on account of transfer

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

section 69A of the Act as assessee didn't comply to the AO's notices. The AO's proposed addition is on account of following fact as mentioned the draft assessment order. "During the assessment proceedings, the assessee was asked regarding the source of funds used to purchase the said immovable property and doing the above-mentioned transactions vide notice

JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

5) TMI 373 - SC ORDER] and by the\naforesaid instruction No. 1 of 2023 of CBDT, which is binding on Revenue\nauthorities.\nAccordingly, we direct the Assessing Officer to delete the additions made\nDecided in favour of assessee.\n21. 8. That though section 144C(8)read with Explanation thereto grants power to\nDRP to enhance the income of the assessee

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

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

144C(13) of the Income Tax Act, 1961. - 3. The Ld. TPO and Hon'ble DRP has erred on facts and in law in proposing an adjustment of amount of Rs. 136,31,75,249/- to the income of the appellant on account of alleged difference in Arm's Length Price (ALP) of the international transaction of sale and purchase

PRADEEP KUMAR ROCHWANI, JODHPUR,JODHPUR vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Housing Board, Vs. Jodhpur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AUIPP5565B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Rajendra Jain, Adv. (through V.C.) jktLo dh vksj ls@ Revenue by : Shri Rajesh Ojha, CIT-DR a lquokbZ dh rkjh[k@ Date of Hearing : 15/07/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement

AJAY AGARWAL,JAIPUR vs. CIT (IT), DELHI-1, CIT(IT) DELHI

In the result, the appeal of the assessee is allowed

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

144C(3) of the Act on 21.06.2021. 4. On culmination of the assessment proceeding the ld. PCIT called for the assessment records in exercise of the powers vested upon and upon verification of the assessment record the ld. PCIT noted that the assessment in the case of assessee for the A.Y 2018-19 passed by the AO is erroneous

SHREE CEMENT LIMITED,BEAWAR vs. PR.CIT, , UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 04/Jp/2021 Assessment Year: 2014-15 Shree Cement Limited, Cuke Pr.Cit, Vs. Bangur Nagar, Post Box No. 33, Udaipur. Beawar. Pan No.: Aaccs 8796 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Dilip Desai (Ca) Shri Vijay Shah (Ca) Shri Mohit Choudhary (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri B.K. Gupta (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 01/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 23/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of Ld. Pcit, Udaipur Dated 03.02.2021 Passed U/S 263 Of The Income Tax Act, 1961 (In Short The Act) For The Assessment Year 2014-15. The Grounds Of Appeal Taken By The Assessee Are As Under: “1. That On The Facts & In The Circumstances Of The Case, The Learned Principal Commissioner Of Income Tax – Udaipur, (Here- In- After Referred To As Ld. Pr. Cit) Was Not Justified In Initiating Proceedings U/S 263 Of The Income Tax Act, 1961 Since The Order Passed By The Assessing Officer (A.O.) Was Neither Erroneous Nor Prejudicial To The Interest Of The Revenue.

144C dated 28-12-2017 was forwarded by the AO to the Ld. PCIT. I fail to understand on what basis this averment was made by the Id AR as there is no such requirement in law to send a copy of the draft order to the Ld. PCIT. 1.4.1 It has been submitted by the Id. AR that