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

ALOK MAHESHWARI,JAIPUR vs. INCOME-TAX OFFICER WARD 1(3), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

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

Housing Board Colony Jaipur Malviya Nagar, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AETPM 3610 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Ashish Sharma, Advocate jktLo dh vksjls@Revenue by : Shri A.S. Nehra, Addl.CITa lquokbZ dh rkjh[k@Date of Hearing : 19/10/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 31 /10/2023 vkns

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

271B of the Act but for that reason addition to income is not justified. 2. Otherwise also, section 44AD applies where the turnover of assessee does not exceed Rs.2 crore. In the present case, turnover exceeds Rs.2 crores. Hence the n.p. rate of 8% applied by the lower authorities is not justified more particularly when they have not found

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

271B of the Act but for that reason addition to income is not justified. 2. Otherwise also, section 44AD applies where the turnover of assessee does not exceed Rs.2 crore. In the present case, turnover exceeds Rs.2 crores. Hence the n.p. rate of 8% applied by the lower authorities is not justified more particularly when they have not found

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

271B of the Act but for that reason addition to income is not justified. 2. Otherwise also, section 44AD applies where the turnover of assessee does not exceed Rs.2 crore. In the present case, turnover exceeds Rs.2 crores. Hence the n.p. rate of 8% applied by the lower authorities is not justified more particularly when they have not found

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

271B of the Act but for that reason addition to income is not justified. 2. Otherwise also, section 44AD applies where the turnover of assessee does not exceed Rs.2 crore. In the present case, turnover exceeds Rs.2 crores. Hence the n.p. rate of 8% applied by the lower authorities is not justified more particularly when they have not found

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

271B of the Act but for that reason addition to income is not justified. 2. Otherwise also, section 44AD applies where the turnover of assessee does not exceed Rs.2 crore. In the present case, turnover exceeds Rs.2 crores. Hence the n.p. rate of 8% applied by the lower authorities is not justified more particularly when they have not found

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

271B of the Act but for that reason addition to income is not justified. 2. Otherwise also, section 44AD applies where the turnover of assessee does not exceed Rs.2 crore. In the present case, turnover exceeds Rs.2 crores. Hence the n.p. rate of 8% applied by the lower authorities is not justified more particularly when they have not found

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

RAGHAV COMMODITIES,JAIPUR vs. ITO WARD 6(2), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

271B and 271(1)(c) of the Act. This ground is premature at this stage as no such penalty has yet been levied by the AO and hence, the Ground No. 5 &6 are also dismissed. 10. Through Ground No. 7, the appellant craved leave to add, alter, delete, modify or withdraw any of the above grounds at the time

SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

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

271B which is as independent assessment proceeding like 27ID also which is independent. From the facts and circumstances of the case, this bench has no hesitation to allow ground 2 based the ratio laid down in decision where ordering penalty u/s 27ID is barred by limitation." 2. Without prejudice to above, it is submitted that section 269SS provides that

ASHUTOSH BHARGAVA,JAIPUR vs. PR.CIT-2, JAIPUR

In the result, this appeal of the assessee is allowed

house. The assessee is dealing in shares/mutual funds investment or trading. For that he had opened a Trading account with Destiomoney Securities and assessee has given Rs.71,10,000/- to Destiomoney Securities for such purpose during the entire year on various dates. The assessee has given this amount from the amount received on sale consideration of property as above