DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

1. The order of the learned AO under section section 147/143(3) of Income Tax Act 147/143(3) of Income Tax Act 1961 is bad in law and 1961 is bad in law and against facts of against facts of the case. the case. 2. The learned AO has erred in 2.The learned AO has erred in applying the reopening

UMESH SABOO,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME, CENTRAL CIRCLE-2,, JAIPUR

In the result, the appeal of the assessee is allowed

house property, business and other sources. A search u/s 132 was\ncarried out at the residential and business premises of “ Chandra Prakash Agarwal\nGroup" on 28.07.2016, of which the assessee is one of the members covered therein.\nFor the year under consideration, return under section 139(1) of the IT Act, 1961\ndeclaring total income

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

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

1).\nThe above judgement also needs to be considered in the interpretation of the \nidentifying the block of 10 years of the section 153C of the Act. There are \nnumerous judgements wherein it has been held that provisions of section 158BD \nand 153C are in substance similar and in section 158BD the block period is not \ndependent upon the date

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

House,\nOld Bus Stand,\nJhunjhunu.\nबनाम\nVs.\nIncome Tax Officer,\nWard-1,\nJhunjhunu.\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: BDWPK6579A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Sharwan Kumar Gupta, Advocate\nराजस्व की ओरसे / Revenue by : Shri Gautam Singh Choudhary, JCIT-DR\nसुनवाई की तारीख / Date of Hearing : 22/04/2025\nउदघोषणा की तारीख / Date of Pronouncement: 03/06/2025\nआदेश/ORDER

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1 JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

House,\nOld Bus Stand,\nJhunjhunu.\nबनाम\nVs.\nIncome Tax Officer,\nWard-1,\nJhunjhunu.\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: BDWPK6579A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Sharwan Kumar Gupta, Advocate\nराजस्व की ओरसे / Revenue by : Shri Gautam Singh Choudhary, JCIT-DR\nसुनवाई की तारीख / Date of Hearing : 22/04/2025\nउदघोषणा की तारीख / Date of Pronouncement: 03/06/2025\nआदेश/ORDER

SMT RAMA BAJAJ,JAIPUR vs. INCOME TAX OFFICER, WARD-4-2, JAIPUR

In the result, appeal of the assessee is allowed

House Property- 1,50,000/- Total 5,06,678/- 2.9.4 First appeal is an extension of assessment proceedings. The powers of CIT(A) are co-terminus with that of AO. In this view of the scheme of the law even verification of facts at CIT(A) level should not obstruct admission of additional claim. When CIT(A) is empowered

JOINT COMMISSIONER OF INCOME TAX, AJMER vs. VIJAY KUMAR SAINI, AJMER

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

250 of the IT Act, 1961 for the assessment year 2020-21. The revenue has raised the following grounds :- 1. The learned CIT (Appeals) has erred in law and on facts in granting relief to the assessee. 2. The learned CIT (Appeals) has erred in law in holding that penalty in the case of tax payer was leviable not under

SUPERFINE HOTELS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6,, JAIPUR

In the result, appeal of the assessee is partly allowed

250 for penalty u/s 271(1)(c) of the Income Tax Act, 1961 on\n21.08.2024 for A.Y. 2015-16.\n2. That the above order was served online on ITBA Portal on\n21.08.2024 which came into the knowledge of the management on\n13.12.2024 as the old management has not handed over the books\nof accounts, income tax records and other passwords

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)

properties against which the Assessing Officer has initiated the proceedings u/s 147 of the Act situates in Punjab, transactions have also been held at Punjab and admittedly the assessee is also residing in Punjab, we are of the considered view that the Ld. Assessing Officer, Ward-1, Sri Ganganagar, had no jurisdiction to frame the subjected assessment, consequently the assessment

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

property being land or building or both, shares and securities, loans and advances, deposits in bank account. (2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating

BABU LAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, appeal of the assessee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

250 of the Income Tax Act, 1961 for the assessment years 2018-19 and 2012-13. The grounds raised in the respective appeals are as under :- Shri Babu Lal Sharma, Jaipur. ITA No. 179/JP/2024 Assessment Year : 2018-19: 1. That on the facts and in the circumstances of the case the ld. LD. CIT (A) is wrong, unjust

BHAWANI SHANKAR GUPTA,JAIPUR vs. INCOME TAX OFFICER, WARD 4(1) JAIPUR, JAIPUR

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

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

House Property, showing income under the head Profit and Gains from Business and Profession (covered under section 44AD) and Income from Other Sources. Since, assessee was not aware of the technical provisions of turnover etc. related to shares and securities business and since he also suffered loss, same was not declared in return of income. The case of the assessee

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024

house. However, it is contended by Mr. Arya that the\nValuation Report of the Departmental Valuation Officer was obtained and was\nconfronted to the assessee but he was not able to give any explanation and,\ntherefore, it should be accepted as evidence. We are afraid, the aforesaid\nsubmission does not commend acceptance in view of statutory provisions and\nlaw laid

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)

250 of the I.T. Act, 1961, the assessee filed written submissions along with paper book etc. The ld. CIT (A) after considering the submissions of the assessee partly allowed the appeal of the assessee. 2.1 Now, aggrieved by the order of the ld. CIT (A), the assessee and the revenue filed cross appeals before us. First, we take

KULDEEP SINGH SHEKHAWAT,KOTA vs. ITO W-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Gagan Goyalkuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 Pan No. Araps0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent

250 of the Income Tax Act, 1961 (in short ‘the Act’).The assessee has raised the following grounds of appeal:- 1. The impugned order u/s. 143(3) dated 30.11.2018 is bad in law and on facts of the case, for want of jurisdiction and various other reasons and hence the same kindly be quashed. 2. Deduction claimed

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

250 of the Act, itself states that CIT(A) order should be a speaking order. Moreover, it is the consistent opinion of the various courts that first appellate authority always pass order considering each and every please / grounds of appeal. However, in our case, CIT(A) passed the order dated 19-10-2023 without commenting such ground of appeal / technical

BABU LAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

250 of the Income\nTax Act, 1961 for the assessment years 2018-19 and 2012-13. The grounds raised in\nthe respective appeals are as under :-\n2\nITA No. 179 & 178/JP/2024\nShri Babu Lal Sharma, Jaipur.\nITA No. 179/JP/2024 Assessment Year : 2018-19:\n1. That on the facts and in the circumstances of the case

RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

250 of the Income Tax Act, 1961 (in short ‘the Act’). The assessee has raised the following grounds of appeal: - 1. In the facts and circumstances of the case and in law, Ld. CIT(A) has erred in confirming the action of the Ld. AO in reopening the assessment under Section 147 of Income Tax Act, 1961 ("ITA"). The action