ITO(TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

house property in respect of the club building is not assessable to tax, on the principle of mutuality which will extend to such deemed income also on the facts of the case – Chelmsford Club V. CIT(2000) 243 ITR 89(SC).” “Activities should not be commercial or profit – motivated – Where the facilities extended by the clubs to their members

INCOME TAX OFFICER (TDS), AJMER vs. DIVISIONL FOREST OFFICER, AJMER

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. Nos. 358 to 360/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2016-17 to 2018-19 Income Tax Officer (TDS), Ajmer cuke Vs. Divisional Forest Officer Ajmer LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. JDHD 02557 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Sunil Porwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) lquokbZ dh rkjh[k@ Date of Hearing :

house property in respect of the club building is not assessable to tax, on the principle of mutuality which will extend to such deemed income also on the facts of the case – Chelmsford Club V. CIT(2000) 243 ITR 89(SC).” “Activities should not be commercial or profit – motivated – Where the facilities extended by the clubs to their members

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, ALWAR, ALWAR vs. ALWAR ZILA DUGDH UTPADAK SAHAKARI SANGH LTD., ALWAR

In the result, the Cross objection of the assessee is allowed for statistical purpose and the Revenue’s appeal is dismissed

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

housing 13 ITA No. 634 & CO. No. 7/JPR/2023 ACIT vs. Alwar Zila Dugdh Utpadak Sahakari sangh Ltd. accommodation or for the purpose of planning, development or improvement of cities, towns and villages, or for both; or (g) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force

CAREER POINT LIMITED,KOTA, RAJASTHAN vs. PRINCIPAL COMMISSIONER OF INCOME TAX, UDAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed

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

7) TMI 237 - ITAT JAIPUR apropos assumption of jurisdiction under Section 263 by the Id. PCIT, laid down the following ratio:- 31 Career Point Limited, Kota. “2.4 We have heard both the parties and perused the materials available on record. The Bench noted that Scope of revision jurisdiction under section 263 is very specific and limited and also different from

MANISH KUMAR VIJAY,KOTA vs. ITO, KOTA

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

House Property -38,129 E. Gross Total Income (B+C-D) 4,66,819 F. Deduction u/s 80C 1,17,392 G. Deduction u/s 80TTA 3,113 H. Total Income [E-F-G] 3,46,314 5 Manish Kumar Vijay vs. ITO Manish Kumar Vijay vs. ITO I. Rounded off Rounded off 346,310 4. Thereafter, the return was processed

BALVEER SINGH,JAIPUR vs. ITO WARD 3(3) JAIPUR, INCOME TAX DEPARTMENT

7 and 8] [In favour of revenue.\"\n14. [2022] 140 taxmann.com 15 (Calcutta) HIGH COURT OF CALCUTTA\nLakshman Prasad Agarwal v. Union of India.\n\"Section 148, read with sections 143 and 147, of the Income-tax Act, 1961-\nIncome escaping assessment Issue of notice for (Others) Assessment year\n2017-18 - Assessing Officer issued on assessee a notice under section

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)

194C. Therefore, it is evident that the said amount is in the nature of contract receipts and is therefore taxable under the head income from business or profession. In view of the above, it is evident that contract Sh. Hari Prakash Gupta vs. ITO receipts of Rs. 13,90,000/- as per 26AS is gross business receipts of the appellant