M/S. OM SHIV PROPERTIES PVT. LTD,JAIPUR vs. ITO, WARD -6(1), JAIPUR

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

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

section 5 of Limitation Act, 1963 has been filed, which reads as under :- Application U/s 5 of Limitation Act, 1963. 1. That the appellant is submitting appeal against order passed by CIT (A) vide order dt. 28.11.2016 wherein addition made in disallowance of cash payment of Rs. 2046000/- is disallowed u/s 40A(3) of I.T. Act. 2. That order

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)

40A(2)(b) for determination of ALP, there cannot be any adjustment in the income of the assessee on the ground of TP adjustment. Accordingly these grounds of the assessee are allowed. The additions made in the income of the assessee on account of TP adjustment in the domestic transaction are deleted. (x) ITAT Mumbai in the case of Mahindra

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)

40A(2)(b) for determination of ALP, there cannot be any adjustment in the income of the assessee on the ground of TP adjustment. Accordingly these grounds of the assessee are allowed. The additions made in the income of the assessee on account of TP adjustment in the domestic transaction are deleted. (x) ITAT Mumbai in the case of Mahindra

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)

Housing Corporation Ltd (supra) held that assessee is not entitled to claim deduction u/s 80IB(10) from the net profit for the purpose of computing “Book Profit” u/s 115JB of the Act. Chheda Electricals and Electronics (P.) Ltd -vs.- DCIT (ITA NOs. 400 & 668/Pune/2018 dated 04-05-2022) In the said case, the assessee was claiming deduction u/s 80IC

BALAJI JEWELLERS ,JAIPUR vs. ACIT CC -4, JAIPUR

In the result, the appeal of the assessee is allowed

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

40A(3) of the Act applies to buyer and not the seller. There being no restriction under the Act to accept cash against sales, the assessee Company cannot be penalized. (h) Hon'ble supreme court in the case of CIT v. P. Mohan Kala 291 ITR 278 (SC) has clearly explain that the primary condition for invocation of section

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

40A(3) of cash payment without\nappreciating the fact that the assessee has failed to establish the fact\nthat these transactions were covered under clause(g) of rule 6DD of the\nIncome Tax Act.\n4 The appellant craves leave to add, amend or withdraw any of the\nground of appeal during the course of appellant proceeding.”\nFirst, we take

NATWAR LAL SHARDA,JAIPUR vs. PCIT-2, JAIPUR

In the result, the appeal of the assessee is allowed

house property and deduction of Rs.4,50,000/- was claimed u/s 24(a). It was held by ld. PCIT that as per the provision of section 56(2)(iii), any income by way of letting out of plant & machinery alongwith factory, if not chargeable under the head “Business & profession” than it would be chargeable to tax under the head “Income

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

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

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

properties. The Hon'ble jurisdictional High Court in the case of CIT vs. Modi Xerox (supra) has considered this issue in paras 17 to 19 as under: ……. 9. Thus, once the transaction of payment of rent is not found to be bogus or ingenuine, then the disallowance of the expenditure under s. 40A(2)(b) is not warranted

DCIT, CC-3, JAIPUR vs. M/S BHIVARAM PANNALAL KUMAWAT, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus, AO has examined complete books of accounts and supporting documents and after considering the same assessments were made u/s 143(3) of the Act. Hence, when no incriminating documents were found during the course of search, no disallowance

M/S BHIVARAM PANNALAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus, AO has examined complete books of accounts and supporting documents and after considering the same assessments were made u/s 143(3) of the Act. Hence, when no incriminating documents were found during the course of search, no disallowance

DINESH HALDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

House, but these dealers had been declared unverified in the case of Shri Ravi Haldia and Dinesh Haldia in AY 2004-05 as per Hon'ble ITAT'S Order dated 31.07.2008 in ITA No 320- 321/JP/2008, It is thus, held that the books of account are defective and theprovisions of section 145(3) are clearly and admittedly applicable. In this

SHRI DEEPAK KHANNA,JAIPUR vs. PR.CIT-2, JAIPUR

In the result, the appeal of the assessee is allowed

house property at Rs. 1.09,200/- income from business at Rs. 1,73,68,625/- and income from other source at Rs. 3,68,607/-. Thus, the assessee has declared returned income of Rs. 1,81,46,430/- after claiming deduction u/s 80C and 80TTA at Rs. 1,60,000/-. The case was 3 Shri Deepak Khanna

JAIPUR TELECOM PRIVATE LIMITED,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

3), Rs.66,466/- on account of interest on TDS and Rs.19,59,722/- on account of depreciation by alleging that both were in the nature of under reporting due to misreporting. So far as disallowance on account of depreciation is concerned, it is submitted that assessee was holding certain house properties and rental income therefrom was being shown under

JAIPUR TELECOM PVT. LTD,JAIPUR vs. DCIT CIRCLE 1, JPR, JAIPUR

In the result the appeal of the assessee in ITA no

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

3), Rs.66,466/- on account of interest on TDS and Rs.19,59,722/- on account of depreciation by alleging that both were in the nature of under reporting due to misreporting. So far as disallowance on account of depreciation is concerned, it is submitted that assessee was holding certain house properties and rental income therefrom was being shown under

SHRI KALYAN BUILDMART PVT. LTD,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JAIPUR, JAIPUR

Bench: The Date Of Hearing.”

housing PVT.LTD [TS-751- ITAT -2020(CHNY) • Copy of order of Hon'ble ITAT, in case of Reliance Payment Solutions Limited [ TS-199-ITAT-2022 (Mum) • Copy of order of Hon'ble ITAT, Jaipur Bench in the case of Lata Phulwani, ITA No. 246/JP/2020 • Copy of order of Hon'ble High Court of Rajasthan, in the case of Ganpati

PRIYANKA SURANA,JAIPUR vs. ITO WARD 5(1), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

House (Supra) and the Hon’ble Gujarat High Court in the case of Vishal Exports Overseas Ltd. (supra),Hence, we do not see any reason to interfere with the order of the Ld.CIT(A) and the same is upheld.” 4.2 Further assessee admittedly produced sales bills, cash book and all books of account which have not been rejected. The sales

RAM NIWAS MODI CHARITABLE SOCIETY,JAIPUR vs. CIT-EXEMPTION, JAIPUR, JAIPUR

In the result, both the appeal of the assessee are disposed off\nthereby allowing the appeal of the assessee in ITA No

House, Gumanpura,\nKota.\nस्थायीलेखा सं. / जीआईआर सं. / PAN/GIR No.: AAATR8150J\nअपीलार्थी / Appellant प्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Mahendra Gargieya, Adv. &\nShri Devang Gargieya, Adv.\nराजस्व की ओरसे / Revenue by: Mrs. Anita Rinesh, Ld. JCIT\nसुनवाई की तारीख / Date of Hearing : 23/09/2025\nउदघोषणा की तारीख / Date of Pronouncement: 20/11/2025\nआदेश/ORDER\nPER: RATHOD KAMLESH JAYANTBHAI, AM\nThe present

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

property of the assessee was undoubtedly connected with and advantageous to the business activity of the assessee. Though it conferred upon the assessee an enduring advantage for the benefit of its business, it did not secure to the assessee any tangible, or intangible asset and further the enduring advantage gained by the assessee was chiefly to facilitate the assessee