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

282 which includes transmitting in the form of electronic record. Section13(1) of the Act, 2000 provides that unless otherwise agreed, the dispatchof an electronic record occurs when it enters into computer resourcesoutside the control of the originator. Thus, the point of time when adigitally signed notice in the form of electronic record is entered incomputer resources outside the control

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

In the result, appeal of the assessee is partly allowed

282 ITR 0642\n: (2006) 155 TAXMAN 0513\nPenalty under s.271(1)(c)—Validity—Absence of specific\nfinding-Addition vis-a-vis cash credit upheld by Tribunal—\nThere was no clear-cut finding in the penalty order or the order\nof the CIT(A) as to whether there was concealment of income\nor furnishing of inaccurate particulars by the assessee

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

282/- on account of profits of Solid Waste Management Systems, Rs. 24,35,61,273/- on 43 Shree Cement Limited vs. ACIT account of profit of Water Treatment Systems and Rs. 85,43,30,848/- on account of profit of New India Power Undertaking (NIPU). 5.1 During the survey, it was found out that there was no Solid Waste Management

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

282 (Raj) (v) Jora Singh Vs. ITO (2010) 42 DTR 409 (Lucknow Bench) In view of the above facts and position of law the Hon’ble ITAT is requestesd to admit the Additional Ground of Appeal and decision may be sympathetically be taken in favour of the assessee. It is submitted that in this case notice under section

ALOK VIJAWAT,JAIPUR vs. PCIT, UDAIPUR, UDAIPUR

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

282 (SC) wherein it is held that "The phrase "prejudicial to the interests of the Revenue" in S. 263 of the Income Tax Act, 1961, has to be read in conjunction with the expression "erroneous" order passed by the Assessing Officer. Every loss of revenue as a consequence of an order of the Assessing Officer cannot be treated as prejudicial

JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

282/-).\n21. 6. That in absence of a valid satisfaction note recorded clearly justifying the\nmaterial that the same are in the nature of incriminating in nature qua the\nassessee, the enhancement powers which the DRP has exercised u/s.144C(8)\nread with section 153C of the Act is bad in law and consequently the\ndirections to enhance the income

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)

house property and, therefore, there cannot be any presumption of lack of enquiry more particularly when the detailed questionnaire was issued by the AO during the assessment proceedings and in this regard the assessee had also furnished all the details alongwith decision of Chennai Properties & Investments Ltd. vs CIT (supra). Therefore, it cannot be presumed that there was lack

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

THE BANK OF RAJASTHAN EMPLOYEES CREDIT & THIRFT COOPERATIVE SOCIETY LIMITED,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR

In the results appeal of the assessee in ITA No

house property chargeable under section 22.\nExplanation. For the purposes of this section, an "urban consumer co-operative society\nmeans a society for the benefit of the consumers within the limits of a municipal\ncorporation, municipality, municipal committee, notified area committee, town area or\ncantoriment\n10\nITA No. 213/JP/2025\nThe Bank of Rajasthan Employees Credit & Thirft Cooperative Society Limited

DAULAT SINGH HALDEA,JAIPUR vs. ITO WD 3(3), JAIPUR

The appeal is partly allowed as regards

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

house property Rs. 1,84,800/- Income from Short term Capital Gain Rs. 5,43,882/- Income from other sources Rs. 72,282/- Add: Long term Capital Gain as discussed above Rs. 1,55,00,000/- Gross total income Rs. 1,63,00,964/- Less: deduction u/s 80C Rs. 27,500/- Total taxable income Rs. 1,62,73,464/- Rounded

RESERVE BANK COOPERATIVE SOCIETY LTD.,JAIPUR vs. ITO, WARD-6(2), JAIPUR, JAIPUR

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

Bench: Sh. Sandep Gosain & Dr. M. L. Meena

house property chargeable under section 22. 17 Reserve Bank Coop. Society Ltd.v. ITO Explanation.—For the purposes of this section, an urban consumers' co-operative society means a society for the benefit of the consumers within the limits of a municipal corporation, municipality, municipal committee, notified area committee, town area, or cantonment. (3) In a case where the assessee

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

282 ITR 78 (P&H). Thus, having regard to the facts and circumstances of\nthe case, the view taken by the Tribunal cannot be held to be perverse or illegal\n(Emphasis supplied)\n(In the above case the statement was recorded during survey. The above\njudgement in this in the context of evidentiary value of statement recorded during\nsurvey

MUJMMEEL ,KOTA vs. ACIT-CENTRAL CIRCLE , KOTA

In the result, appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

housing market. As a professional intermediary, the broker earns a commission for facilitating successful transactions. During a thorough survey, the assessee-appellant provided comprehensive statements that clearly outlined the nature of each transaction and the pivotal role played in connecting the parties, i.e., the buyers & sellers. These statements were bolstered by meticulous ledger records, receipt books, and formal agreements

PRAKASH PANDHARINATH BAKRE,INDORE vs. PR.CIT-1, JAIPUR

In the result, the appeal of the assessee is allowed

1. In the facts and circumstances of the case and in law, the ld. PCIT has erred in exercising the revisionary powers by passing the order u/s 263 of the Income Tax Act, 1961 setting aside the order passed u/s 143(3) dated 16.10.2017. The action of the ld. PCIT is illegal, unjustified, arbitrary and against the facts

PINKCITY JEWELHOUSE PVT LTD. 76, DHULESHWAR GARDEN, JAIPUR,JAIPUR vs. DCIT, CIRCLE-2, JAIPUR, CIRCLE-2, JAIPUR

In the result, the appeal of the assessee is allowed

1. In the facts and circumstances of the case and in law, the ld. PCIT has erred in exercising the revisionary powers by passing the order u/s 263 of the Income Tax Act, 1961 setting aside the order passed u/s 143(3) dated 16.10.2017. The action of the ld. PCIT is illegal, unjustified, arbitrary and against the facts

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

282 (SC)\nwherein it is held that:\n\"The phrase \"prejudicial to the interests of the Revenue\" in S. 263 of the\nIncome Tax Act, 1961, has to be read in conjunction with the expression\n\"erroneous\" order passed by the Assessing Officer. Every loss of\nrevenue as a consequence of an order of the Assessing Officer cannot\nbe treated

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

House, 2nd Crossing, Haldiyon Ka Rasta, Johari Bazar, Jaipur respectively) are related to Shri Prakash Chand Kothari (PCK). As per records and phone directory, the said details pertain to the assessee (i.e. Shri Prakash Chand Kothari of KGK Group). Hence all the above transactions of cash loans pertain to the assessee. 10. The Assessing Officer, thereafter, referred to the statement

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

House, 2nd Crossing, Haldiyon Ka Rasta, Johari Bazar, Jaipur respectively) are related to Shri Prakash Chand Kothari (PCK). As per records and phone directory, the said details pertain to the assessee (i.e. Shri Prakash Chand Kothari of KGK Group). Hence all the above transactions of cash loans pertain to the assessee. 10. The Assessing Officer, thereafter, referred to the statement