M/S. GANPATI GLOBAL PRIVATE LTD.,JAIPUR vs. ITO, WARD1(4), JAIPUR

In the result, the appeal of the assessee is dismissed

211 ITR 552, the Orissa High Court preferred the view expressed by the High Court of Andhra Pradesh to the view expressed by the Madras High Court in Seshasayee Paper and Boards Ltd.'s case [1985] 156 ITR 542 on the ground that the Madras case was based on a finding of fact that there was no direct connection between

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

ANIL KUMAR BATAR,SIKAR vs. PCIT-JAIPUR-2, JAIPUR

In the result, the appeal of the assessee is allowed

House Property has been properly shown in the\nreturn of income for the year under consideration.\nii. As it has already been stated in Paral as above that assessee earned\nrental income and interest income, therefore not liable for maintain any\ncash book and bank book. Hence such cash book and bank book is not\navailable with the assessee.\niii

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

section\n11 (2) and 11(1)(a) of the\nAct\n33,50,772/-\n33,50,772/-\n\n5.\nUnverifiable Creditors\n16,75,286/-\n16,75,286/-\n\n6.\n15% of Construction\nExpenses\n1,20,00,440/-\n1,20,00,440/-\n\n7.\nDisallowance of Rs\n3,69,567 out of total\nexpenses

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

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

section\n11 (2) and 11(1)(a) of the\nAct\n33,50,772/-\n33,50,772/-\n5.\nUnverifiable Creditors\n16,75,286/-\n16,75,286/-\n6.\n15% of Construction\nExpenses\n1,20,00,440/-\n1,20,00,440/-\n7.\nDisallowance of Rs\n3,69,567 out of total\nexpenses

BARODA RAJASTHAN KSHETRIYA GRAMIN BANK,AJMER vs. DY. CIT (ACIT) CIRCLE -2 AJMER , CR BUILDING,OPP. SESSION COURT,JAIPUR ROAD ,AJMER

In the result, the appeal of the assessee is dismissed

Bench: Shri Gagan Goyal & Shri Narinder Kumarbaroda Rajasthan Kshetriya Gramin Bank, 2343 Rajasthan Patrika Building, Vaishali Nagar, Ajmer – 305004 Pan No. Aaajb1164C ...... Appellant

211,86,64,928/- in addition to other disallowances u/s. 43B and 14A of the Act. The assessee being aggrieved with this order of the AO preferred an appeal before the Ld. CIT(A), who in turn partly allowed the appeal of the assessee but confirmed the disallowance of deduction u/s. 80P of the Act. The assessee being further aggrieved

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

section 132B(1), the assessee is required to make application to the Id. AO within thirty days from the end of the month in which the asset was seized. However there is no reference to any such application and thus the contention of appellant is not as per law. Accordingly, the ground of appeal raised by the appellant on this

DCIT, CC-1, , JAIPUR vs. SHRI JUGAL KISHORE GARG(DEREWALA), JAIPUR

In the result, the appeals of the Revenue are dismissed

house property, capital gains and interest from the respective parties during the year under consideration and original return for the assessment year 2014-15 was filed u/s 139(1) of the Act on 31-01-2015 at Rs. 6,25,35,780/-. A search and seizure operation was carried out on 4-11-2016 at the various premises

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

MUKESH JAIN HUF,JAIPUR vs. DCIT, JAIPUR

In the result, the appeal of the assessee is allowed

house property and is also engaged in dealing in shares/ securities in\ncash and derivative segment. Return of income for the year under appeal was filed\non 26.09.2010 declaring total income at Rs.49,28,630/- (APB 01-04).\nSubsequently, notice u/s 148 was issued in the name of assessee on 30.03.2017.\nIn response to such notice, assessee furnished return

SUMIT GOEL,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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

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

211 (SC). “not allowing the assessee to cross examine the witness by the adjudicating authority though the statements of those witnesses were made the basis of the impugned order, is a serious flaw which makes the order nullity in as much as it amounted to violation of principle of natural justice because of which the assessee was adversely affected

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

In the result, both appeals of the assessee are allowed

House Property of Long Term Capital Gains earned by an\nassessee and the payments from the bank is duly verified by the bankers before\npayment as it can be paid to limited persons only. The DRP has only done lip-\nservice and has proposed addition just for the sake of making additions and\nsomehow to bring the escaped income

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

211, Laxmi Complex, M.I. Vs. Income-tax, Road, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYPA 7850 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Manish Agarwal (C.A.) jktLo dh vksjls@Revenue by: Shri P.R. Meena (Pr.CIT) lquokbZ dh rkjh[k@Date of Hearing : 24/08/2022 mn?kks"k.kk dh rkjh

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

211, Laxmi Complex, M.I. Vs. Income-tax, Road, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYPA 7850 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Manish Agarwal (C.A.) jktLo dh vksjls@Revenue by: Shri P.R. Meena (Pr.CIT) lquokbZ dh rkjh[k@Date of Hearing : 24/08/2022 mn?kks"k.kk dh rkjh

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

211, Laxmi Complex, M.I. Vs. Income-tax, Road, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYPA 7850 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Manish Agarwal (C.A.) jktLo dh vksjls@Revenue by: Shri P.R. Meena (Pr.CIT) lquokbZ dh rkjh[k@Date of Hearing : 24/08/2022 mn?kks"k.kk dh rkjh

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

211, Laxmi Complex, M.I. Vs. Income-tax, Road, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYPA 7850 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Manish Agarwal (C.A.) jktLo dh vksjls@Revenue by: Shri P.R. Meena (Pr.CIT) lquokbZ dh rkjh[k@Date of Hearing : 24/08/2022 mn?kks"k.kk dh rkjh

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

211, Laxmi Complex, M.I. Vs. Income-tax, Road, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYPA 7850 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Manish Agarwal (C.A.) jktLo dh vksjls@Revenue by: Shri P.R. Meena (Pr.CIT) lquokbZ dh rkjh[k@Date of Hearing : 24/08/2022 mn?kks"k.kk dh rkjh

ACIT, CC-4, JAIPUR vs. SMT. SANGEETA MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

211, Laxmi Complex, M.I. Vs. Income-tax, Road, Jaipur Central Circle-04, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABYPA 7850 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Manish Agarwal (C.A.) jktLo dh vksjls@Revenue by: Shri P.R. Meena (Pr.CIT) lquokbZ dh rkjh[k@Date of Hearing : 24/08/2022 mn?kks"k.kk dh rkjh