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

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, 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, TILAK NAGAR JPR

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

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

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

house property? No. The case laws cited by assessee are not relevant as in the case of assessee nexus between borrowed funds and investment as clearly established. The payments were directly made from overdraft account only and also admitted by assessee. Considering the above, disallowance of interest of Rs.20,45,751/- is confirmed. This Ground of appeal is, therefore, dismissed

ALLEN CAREER INSTITUTE,JAIPUR vs. JCIT, KOTA

In the result, the ground no

244A of the Act, no arguments have been advanced by the ld. AR during the course of hearing and the levy and withdrawal of interest being consequential in nature, the said ground taken by the assessee is dismissed. M/s Allen Career Institute Vs. JCIT, Kota 4. Now coming to ground No. 2 where the assessee has challenged the disallowance

DAYA RAM POONIA,JAIPUR vs. ITO, JAIPUR

In the result, both appeals of the assessee are allowed for statistical purposes

house property at Rs. 1,30,449/-. On examination of your rental income, it is noticed that you have claimed TDS made by JICS Logistic Limited amounting to Rs. 2,28,508/- u/s 194-I. However, the income on which TDS was not offered for taxation by you. The total rent received on which TDS made by the JICS

ROAD INFRASTRUCTURE DEVELOPMENT COMPANY OF RAJASTHAN LTD,,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

244A of the Income Tax Act, 1961 as Rs. 3,86,051/- instead of Rs. 4,41,202/- and ld. CIT(Appeals), Ajmer, has erred in dismissing this ground and not giving relief.” 3. Ground No. 1 is general in nature does not require any separate adjudication. 4. In Ground No. 2, the assessee has challenged the action

ROAD INFRASTRUCTURE DEVELOPMENT COMPANY OF RAJASTHAN LTD,,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

244A of the Income Tax Act, 1961 as Rs. 3,86,051/- instead of Rs. 4,41,202/- and ld. CIT(Appeals), Ajmer, has erred in dismissing this ground and not giving relief.” 3. Ground No. 1 is general in nature does not require any separate adjudication. 4. In Ground No. 2, the assessee has challenged the action

ROAD INFRASTRUCTURE DEVELOPMENT COMPANY OF RAJASTHAN LTD,,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

244A of the Income Tax Act, 1961 as Rs. 3,86,051/- instead of Rs. 4,41,202/- and ld. CIT(Appeals), Ajmer, has erred in dismissing this ground and not giving relief.” 3. Ground No. 1 is general in nature does not require any separate adjudication. 4. In Ground No. 2, the assessee has challenged the action

GOVERDHAN SIGH SHEKHAWAT,JAIPUR vs. ITO, JAIPUR

244A of the Act. The appellant totally denies its liability for charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full.” 2. Briefly stated, the facts of the case are that during the year under consideration, the assessee had received certain compensation on compulsory acquisition

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

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