VIJAY KUMAR VIJAYVERGIYA,JAIPUR vs. DCIT, CIRCLE-7, JAIPIUR

In the result ground no. 4 raised by the assessee is allowed

Housing V. ITO (ITA No. 5188/Del/2019.  DCIT Vs. Bsant Bansal (ITA No. 610/JP/2012.  Sanjay Subhashchand Gupta vs. ACIT 141 taxmann.com 369 ( Mumbai- Trib.)( 2022)  Vikram Krishna vs. PCIT 114 taxmann.com 197 (SC) (2020)  PCIT vs. Glandder Ceramics Ltd. 127 taxmann.com 820 ( Gujarat HC) (2021) 12. We have taken note of the findings giving for the judgments relied upon

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

house properties. Hence the assessee was not eligible for exemption u/s 54F. When the assessee was not eligible for exemption u/s 54F, long term capital gain arises from the sale of residential plot was to be charged accordingly. 6 DCIT, CIRCLE-7, JAIPUR VS BHARAT MOHAN RATURI The omission has resulted in incorrect computation of long-term capital gain

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

In the result, appeal of the assessee is allowed

2. from House Property a) Rented House Property- 81,973/- b) SOP 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

M/S WHOLESALE CLOTH MERCHANT,KOTA vs. PR. COMMISSIONER OF INCOME TAX (CENTRAL), RAJASTHAN, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 688/Jp/2019 Assessment Year: ………………………… M/S Wholesale Cloth Merchant Cuke Pr.C.I.T. (Central), Vs. Association, Jaipur (Rajasthan) New Cloth Market, Kota. Pan No.: Aaatw 0127 C Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Siddarth Ranka & Shri Shravan Kr. Gupta (Advs) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 14/10/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 06/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit(Central), Rajasthan, Jaipur Dated 22/03/2019 Passed U/S 12Aa(3) & 12Aa(4) Of The Income Tax Act, 1961 (In Short, The Act). Following Grounds Have Been Taken By The Assessee: “1. That In The Facts & In The Circumstances Of The Case & In Law, The Ld Pr. Cit(Central), Rajasthan, Jaipur Has Grossly Erred In Cancelling The Registration Of The Assessee Appellant Trust Under Section 12A Of The Act By Invoking Section 12Aa(4) Of The Act W.E.F. 01/04/2013. 2. The Appellant Craves Leave To Add, Alter, Modify Or Amend Any Ground On Or Before The Date Of Hearing.”

250 (All) 5.1 No cancellation of Registration u/s 12A can be made of all years: In the present case the ld. Pr. CIT(C)or PA has found or made allegation or objection or diversion of mis appropriations of funds and not filling the Audit report and ITR, if any only

HOLIDAY TRIANGLE TRAVEL PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

House, Vs. Ward 7(3) Sector-32, Jaipur. Gurgaon. (Haryana) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCH 7688 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Dilip Shivpuri, Advocate & Shri Utkarsh Shara, Advocate jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 07/01/2025 ?kks"k.kk

SHRI DHARMENDRA KUMAR PAREEK,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

property but is considered as Agricultural income u/s 2(1A) and therefore, benefit of section cannot be availed on sale of agricultural land having constructed house thereon by ignoring Explanation 2 to section 2(1A). 2. The ld. CIT (A) has erred on facts and in law in not allowing deduction u/s 54F while disallowing the claim of deduction

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

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

250 of the IT Act for the assessment year 2014-15. The grounds raised by the assessee as well as revenue are as under :- 1. That the ld. AO grossly erred on law and facts in referring the matter with TPO by invoking section 92CA of I.T. Act, 1961 and the ld. CIT (A) also erred in not considering

WORSHIP INFRAPROJECTS PRIVATE LIMITED,JAIPUR vs. DCIT, CEIRCLE-2, JAIPUR

In the result of the appeal of the assessee is allowed

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

250 of the IT Act for the assessment year 2014-15. The grounds raised by the assessee as well as revenue are as under :- 1. That the ld. AO grossly erred on law and facts in referring the matter with TPO by invoking section 92CA of I.T. Act, 1961 and the ld. CIT (A) also erred in not considering

RUP KUMAR RAMCHANDANI,AJMER vs. INCOME TAX OFFICER, WD-1(2), AJMER, AJMER

Bench: SMT. ANNAPURNA GUPTA (Accountant Member)

250 of the Income Tax Act, 1961, (hereinafter referred to as “Act”). 2. The grounds raised by the assessee read as under:- 1. The ld. CIT(A) disallowances of interest expenses of Rs.6,71,628/- (out of total interest expenses claimed of Rs.11,82,661) considering not for business purposes. 2. The ld. CIT(A) even the cash credit interest

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

section 65A & 65B of the \nEvidence Act has not been followed by the assessing authority. However the \ncontention of the appellant is mere based on presumptions and assumptions. \nFurther the appellant has stated that the learned AO has not mentioned in the \nsaid section that steps were taken in this regard. However there is no requirement \nto record such satisfaction

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

250 of the Act, the learned CIT(Appeals) is empowered to \nmake further inquiry as he thinks fit or may direct the Assessing Officer to make \nfurther inquiry and report to the learned CIT(Appeals). As per Section 251(1)(a), in \nappeal against an order of assessment, he may confirm, reduce, enhance or annul \nthe assessment, but there

GIRIRAJKRIPA DEVELOPERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD-3(2), JAIPUR

In the result, appeal of the assessee is allowed

house property on account of his half share in a property in Delhi and some interest income. The AO therefore concluded that the Assessee had not fully and truly disclosed all material facts for the AY in question. The AO noted that in a statement dated 24th September 2007, recorded by the ADIT (Inv.), Ludhiana, the Assessee denied knowledge

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)

2. Income from House Property During the course of assessment proceedings, a detailed questionnaire was issued by the AO vide notice u/s 142(1) dated 20-11-2020 seeking pin pointed queries about the nature of business activities as well as verification of such receipts. The said notice was previously issued by the AO to verify the issue in question

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

250\n600\nTotal Interest\nTable 2\n77,850\n8. Accordingly, as can be seen from above, the assessee, at best can be added, the amount of\ninterest expenses incurred on such loan taken. As can be seen from the table above, the\ninterest expenses incurred on the loan, if at all considered to be taken by the assessee, comes

PAPPU JAISWAL,JAIPUR vs. INCOME TAX OFFICER WARD 2(2), JAIPUR

In the result, the appeal of the assessee is allowed

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

property. The proceedings under section 148 were therefore based on wrong facts and hence deserve to be quashed. On the basis of these facts the Hon’ble ITAT is requested to quash the assessment order and alternately delete the additions of Rs, 2,87,250/-. Benefit of telescoping not allowed It is further submitted that the learned AO has made

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

SANJEEV AGRAWAL,JAIPUR vs. DCIT, CENTRAL CIRCLE-4, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

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

250 of the IT Act for the assessment year 2018-19. The assessee has raised the following grounds :- 1. In the facts and circumstance of the case and law, ld. CIT (A) has erred in confirming the action of ld. AO (CPC), in not allowing the credit of the taxes paid outside India by the assessee, while processing the Return

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

House Hajyawala,\nSanganer, Jaipur\nVs.\nITO,\nWard 7(2),\nJaipur\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: BACPC4828D\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by: Shri Vinod Kumar Gupta, CA\nराजस्व की ओर से / Revenue by : Shri Gautam Singh Choudhary, JCIT\nसुनवाई की तारीख / Date of Hearing\n: 25/06/2025\nउदघोषणा की तारीख / Date of Pronouncement: 09/07/2025\nआदेश