AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

sections 80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs 15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming loss under the head Income from House Property at Rs 70,000/-thereby declaring net taxable income of Rs. 10,58

INCOME TAX OFFICER, JAIPUR vs. VINOD KUMAR JHARCHUR HUF, JAIPUR

In the result, the ground raised by the assessee in the application filed under rule 27

Section 143(3) of the Income Tax Act, 1961 (in short 'the Act') dated 28.06.2016. 2. The Revenue has marched this appeal on the following grounds of appeal:- “1. Whether on the facts and in circumstances of the case the ld. CIT(A) NFAC was justified in deleting the addition of Rs. 36,58,811/- made

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

sections 80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs 15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming loss under the head Income from House Property at Rs 70,000/-thereby declaring net taxable income of Rs. 10,58

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

sections 80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs 15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming loss under the head Income from House Property at Rs 70,000/-thereby declaring net taxable income of Rs. 10,58

M/S PRAMOD SAHAI BHATNAGAR HUF,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

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

section itself under the facts and circumstances of the case. The addition of Rs. 2,50,00,003/- may please be deleted. 4. The assessee may please be permitted to raise more/additional grounds of appeal before or at the time of hearing.” 2. The assessee is HUF and filed e-return of income on 21.07.2014 declaring total income

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

The appeal of the appellant is partly allowed

sections 80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs 15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming loss under the head Income from House Property at Rs 70,000/-thereby declaring net taxable income of Rs. 10,58

RENU PODDAR,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-2, JAIPUR

In the result the appeal of the assessee is allowed

Housing Finance Ltd [PB 93- 104] 5.3. Details of payments made to seller and source thereof [PB 81] Details of payments made to seller and source thereof [PB 81] Details of payments made to seller and source thereof [PB 81] 5.4. Bank Statements of all the joint owners evidencing direct payments to Bank Statements of all the joint owners evidencing

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

The appeal of the appellant is partly allowed

sections 80C, 80CCF, 80D, 80DD and 80G to the tune of Rs. 1,00,000/-, 20,000, Rs 15,000/- Rs 1,00,000/- and Rs. 24,000/- respectively and further claiming loss under the head Income from House Property at Rs 70,000/-thereby declaring net taxable income of Rs. 10,58

SAVITRI LEASING FINANCE LTD,JAIPUR vs. INCOME TAX OFFICER, WARD - 4(2), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

58,716/- (carried forward) and unabsorbed depreciation of Rs. 15,57,319/- (carried forward) as disclosed by the assessee in the original return. 4 On the facts and in the circumstances of the case and in law, the Learned CIT(A) has erred in not accepting the plea of the assessee that there was no claim of depreciation against income

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. SMT. KULWANT KAUR, ALWAR

In the result, appeal of the revenue is dismissed

Bench: The Itat By Taking Following

58,580/-, which includes long term capital gain of Rs. 3,00,41,869/- on sale of property located at Khasra No. 534, village- Khanpur, Tehsil-Tijara. This property was sold to M/s Pinkcity Heights Pvt. Ltd. for a sale consideration of Rs. 4.50 crores vide sale deed dated 03/06/2013. The part of the sale consideration was invested in purchase

GIRIRAJ PRASAD,KOTA vs. INCOME TAX OFFICER, BUNDI

In the result, the appeal of the assessee is allowed

Section\n54F:\n1.1.\nDuring the year under consideration, the appellant sold an immovable property\nsituated at Khasra No. 105, Land No. 58, Tilak Colony, Gram Khedli, for a total\nsale consideration of Rs.57,00,000/-. The appellant has claimed exemption under\nSection 54F of the Income Tax Act, 1961, in respect of the entire capital gain\narising from this transaction

M/S G.D. TAMBI & SONS,JAIPUR vs. ACIT, CIRCLE-3, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: moving towards the facts of the case we would like to mention that the assessee has assailed the appeal for assessment year 2015-16 in

section 143(3) of the Income Tax Act, 1961 [ for short Act ] which were passed on 20.12.2017 & 24.11.2018. 2. Since the issues involved in these appeals in ITA Nos. 176 & 177/JP/2025 for A.Ys 2015-16 & 2016-17 are interrelated, identical on facts and are almost common, except the difference in figure disputed in each appeal, therefore, these appeals were heard

M/S G.D. TAMBI & SONS,JAIPUR vs. ACIT, CIRCLE-3, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 143(3) of the Income Tax Act, 1961 [ for short Act ] which were passed on 20.12.2017 & 24.11.2018. 2. Since the issues involved in these appeals in ITA Nos. 176 & 177/JP/2025 for A.Ys 2015-16 & 2016-17 are interrelated, identical on facts and are almost common, except the difference in figure disputed in each appeal, therefore, these appeals were heard

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

58,88,857.\n(b) In the facts and circumstances of the case and in law the ld. CIT(A) has erred in\nconfirming the action of the ld. AO by not referring it to the Valuation Officer and\nadopting the market value of Rs. 90,06,776 without the said reference to the Valuation\nOfficer. The action

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

houses in India for residential purposes and which is eligible for deduction under clause (viii) of sub-section (1) of section 36; (ixa) deposits with or investment in any bonds issued by a public company Mahima Shiksha Samiti, Jaipur vs. ACIT,(Exemption), Jaipur formed and registered in India with the main object of carrying on the business of providing long

SMT. BIRMA DEVI,JAIPUR vs. INCOME TAX OFFICER, WARD-6-2, JAIPUR

In the result, appeal of the assessee is allowed in terms indicated

Bench: The Hearing Of This Appeal.”

house property. (iii) Nipun Mehtotra vs. Assistant Commissioner of Income Tax (Banglore Tribunal) 113 TTJ 0223 Perusal of sub-s. (4) of s. 54 shows that the assessee has to utilize the amount for the purchase or construction of the new asset before the date of furnishing the return of income under s. 139. There is no mention

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

58,440/- u/s. 139(4) of the Act on 30.03.2017. The case of the assessee was selected for limited scrutiny under CASS for the reason that the sale consideration of property in ITR is less than sale consideration reported in Form No. 26QB, and large claim of deduction claimed u/s. 54 of the Act. The case of the assessee

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

House Property\n8,17,320\nIncome from Other Sources\n23,00,000\nTotal\n58,17,320\nThe action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the\ncase. Relief may please be granted by deleting the said of Rs. 58,17,320.\n10. The appellant craves his rights to add, amend or alter