BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

section 139; 38. The refund has been granted by way of adjustment against the demand in A.Y. 2012-13 on 18.12.2019. Therefore, interest u/s. 244A of the Act is to be calculated from 01.04.2018 to 18.12.2019 i.e. for 21 months. All these facts were explained before the Ld. CIT (A) but the same were ignored by him. In view

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

section 139; 38. The refund has been granted by way of adjustment against the demand in A.Y. 2012-13 on 18.12.2019. Therefore, interest u/s. 244A of the Act is to be calculated from 01.04.2018 to 18.12.2019 i.e. for 21 months. All these facts were explained before the Ld. CIT (A) but the same were ignored by him. In view

DCIT, CIRCLE 6, JAIPUR, NCRB, JPR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

section 139; 38. The refund has been granted by way of adjustment against the demand in A.Y. 2012-13 on 18.12.2019. Therefore, interest u/s. 244A of the Act is to be calculated from 01.04.2018 to 18.12.2019 i.e. for 21 months. All these facts were explained before the Ld. CIT (A) but the same were ignored by him. In view

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

section 139; 38. The refund has been granted by way of adjustment against the demand in A.Y. 2012-13 on 18.12.2019. Therefore, interest u/s. 244A of the Act is to be calculated from 01.04.2018 to 18.12.2019 i.e. for 21 months. All these facts were explained before the Ld. CIT (A) but the same were ignored by him. In view

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, UDYOG BHAWAN, JAIPUR

Appeals of the assessee are allowed for statistical purposes in view of our detailed order (supra)

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyal

section 139; 38. The refund has been granted by way of adjustment against the demand in A.Y. 2012-13 on 18.12.2019. Therefore, interest u/s. 244A of the Act is to be calculated from 01.04.2018 to 18.12.2019 i.e. for 21 months. All these facts were explained before the Ld. CIT (A) but the same were ignored by him. In view

BARMER LIGNITE MINING CO. LTD.,C-SCHEME, JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

property and later sells it at profit, the gain made by the company will be\nassessable under the head “capital gains”. Similarly, if a company purchases rented house\nand gets rent, such rent will be assessable to tax under s. 22 as income from house\nproperty. Likewise, the company may have income from other sources. The company may\nalso

PRANATI BUILDCON, KOTA,KOTA vs. ACIT/DCIT CEN CIR ,KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

244A of the Act made by the AO. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full. 4. The appellant prays your honour to add, amend or alter any of the grounds of the appeal on or before the date of hearing.” 3. Brief Facts of the Case are that

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

house property on April 26, 1991 The Assessing Officer did not accept this explanation and taxed this amount, ie difference of Rs. 1,40,000 as short-term capital gain. No appeal was preferred Therefore, that addition had become final. Thereafter, the Assessing Officer initiated the penalty proceedings under Section 271(1)(c) of the Income

PARSHWANATH BUILDESTATE PRIVATE LIMITED, KOTA,KOTA vs. ACIT/DCIT,CENTRAL CIRCLE, KOTA, KOTA

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

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

244A is also withdrawn, as per law. A copy of this order along with ITNS 150 which is part of this order is served upon assessee.” 3. Aggrieved by the order of AO, the Assessee filed an appeal to CIT (A) on 31.05.2021. However, the CIT (A) passed the order dated 27.10.2024 without appreciating the arguments of the Assesseewhich

PARSHAVNATH ASSOCIATES, KOTA,KOTA vs. ACIT/DCIT,CENTRAL CIRCLE, KOTA, KOTA

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

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

244A is also withdrawn, as per law. A copy of this order along with ITNS 150 which is part of this order is served upon assessee.” 3. Aggrieved by the order of AO, the Assessee filed an appeal to CIT (A) on 31.05.2021. However, the CIT (A) passed the order dated 27.10.2024 without appreciating the arguments of the Assesseewhich

HIRALAL VIJAWAT , BHAWANIMANDI,BHAWANIMANDI vs. ACIT / DCIT CENTRAL CIRCLE KOTA, KOTA

244A is also withdrawn, as per law. A\r\ncopy of this order along with ITNS 150 which is part of this order is served upon\r\nassessee. A notice of demand u/s 156 of the Act and challan for payment of tax, if\r\npayable, is hereby issued. Penalty u/s 271AAC of the Income Tax Act is initiated

MUSTAFA KATTHAWALA,KOTA vs. DCIT ACIT, CIRCLE-2, KOTA, KOTA

In the result, the appeal of the assessee is allowed for\nstatistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA. No. 1156/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16\nMustafa Katthawala\nProp. Shakti Steels, Near Reliance\nPetrol Pump Jhalawar Road, IPIA\nKota.-324005.\nबनाम | The DCIT/ACIT,\nVs.\nCircle-2,\nKota.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AGPPK5043C\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by :Shri Devang Gargieya, Adv.\nराजस्व की ओर से / Reven

244A of the Act. The appellant totally denies its liability of\ncharging and withdrawal of any such interest. The interest so\ncharged/withdrawn, being contrary to the provisions of law and facts,\nkindly be deleted in full.\n7. The appellant prays your honour indulgences to add, amend or alter\nof or any of the grounds of the appeal on or before

TURAB ALI BOHRA,BHILWARA,BHILWARA vs. ACIT CENTRAL CIRCLE,AJMER, AJMER

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

house property, capital gain, business or profession.\n3.2 A combined reading of S. 14 with S. 56 of the Act makes is evidently clear\nthat for the assessment of an income it must have to be classified under four\nheads of income as enumerated u/s 14 and if it doesn't fall under any specific\nhead of income

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

Housing Construction Ltd. v. Additional/Joint/Deputy/Assistant\nCommissioner of Incometax/Income-tax Officer, National e-Assessment\nCentre, Delhi.\n\"Section 147 of the Income-tax Act, 1961 Income escaping assessment\nGeneral (Speaking order) Assessment year 2013-14-Assessee-company\npurchased a land for consideration of certain amount and had filed return of\nincome as NIL Assessment in case of assessee was completed Subsequently,\nAssessing