ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

PRIYANKA KHANDELWAL,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

PRIYANKA KHANDELWAL,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

PRIYANKA KHANDELWAL,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

ASHEESH SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

VINAYA SHARMA,KOTA vs. LD. ACIT, CENTRAL CIRCLE, KOTA, KOTA

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

house property income of Rs. 25,129/- in the assessment proceeding by filing revised computation of income @ surrendered interest income of Rs. 1,01,430/- in the assessment proceeding by filing revised computation of income and contended that the FDR was renewed and therefore let the attention. # surrendered interest income of Rs. 27,790/- in the assessment proceeding by filing

BITTHAL DAS PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3 , JAIPUR

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

Bench: Him. 2. In This Appeal, The Assessee Has Raised The Following Grounds: -

house property, business, capital gain and other sources. A search u/s 132 took place on 07-01-2016 in the case of Dilip Maihar Group in which assessee was also covered. The assessment u/s 143 (3) r.w.s. 153B (1) (b) of 1. T. Act, 1961 was completed on 29-12-2017. The assessee filed his return of income u/s 153A

M/S. RAJASTHAN CRICKET ASSOCIATION,JAIPUR vs. ADD.CIT. RANGE-2, JAIPUR

In the result, the matter is decided in favour of the assessee and against the Revenue and the ground of appeal so taken by the assessee society is thus allowed

houses, film stars and the entire activities are conducted in a commercial manner, then the income earned by the assessee from the said activities of conducting the IPL matches is only from activity of trade, commerce or business. Therefore, the first leg of proviso to section 2(15) is attracted in the case of the assessee

INCOME TAX OFFICER (EXEMPTIONS), WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

property by the service provider under the direct control of the RCA. He observed that in the present case the service provider is paying to the RCA for using the premises as hotel. It is clear for the same that the motive of RCA is to maximize the profit. He observed that RCA is generating huge profit year after year

INCOME TAX OFFICER (EXEMPTION),WARD, JAIPUR, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

property by the service provider under the direct control of the RCA. He observed that in the present case the service provider is paying to the RCA for using the premises as hotel. It is clear for the same that the motive of RCA is to maximize the profit. He observed that RCA is generating huge profit year after year

INCOME TAX OFFICER, JAIPUR vs. RAJASTHAN CRICKET ASSOCIATION, JAIPUR

In the result, appeal of the Department is dismissed

Bench: The Hon’Ble Tribunal In The Interest Of Justice.

property by the service provider under the direct control of the RCA. He observed that in the present case the service provider is paying to the RCA for using the premises as hotel. It is clear for the same that the motive of RCA is to maximize the profit. He observed that RCA is generating huge profit year after year

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE-3 vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

section 127 of the Income Tax Act, 1961 [ here in after the Act ] dated 04.05.2018 by the Pr. Commissioner of Income Tax, Bikaner. 8. Accordingly, notice u/s 153A of the IT Act, 1961 for this year was issued on 30.07.2018 and duly served upon the assessee. In compliance to the notice u/s 153A of the IT Act, 1961, return

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SHRI SURESH KUMAR GUPTA, SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

section 127 of the Income Tax Act, 1961 [ here in after the Act ] dated 04.05.2018 by the Pr. Commissioner of Income Tax, Bikaner. 8. Accordingly, notice u/s 153A of the IT Act, 1961 for this year was issued on 30.07.2018 and duly served upon the assessee. In compliance to the notice u/s 153A of the IT Act, 1961, return

ARVIND KUMAR NEHRA,JAIPUR vs. ITO WARD 7(1), JAIPUR, JAIPUR

house property\" as enumerated in\nSection 22 of the Act.”\nThe ratio laid down in principal is also applicable in the present case.\nITA NO. 32/JP/2024\nARVIND KUMAR NEHRA, JAIPUR VS ITO, WARD 7(1), JAIPUR\n11. Contradictory approach: In the cash book every details has been given. One side the\nld. AO doubted the cash deposited in the bank

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S CHOKHI DHANI DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

property hectare) M/s Rigid Conductors Jhai 538, 542, 543, 535, 0.75 (Raj.) Pvt. Ltd. 537/740 Jhai 664, 663,262-565, 6.975 579-586, 558, 661, 566, 567-569, 557 Total 7.725 The above land was acquired for Special Economic Zone (SEZ) under section 4(1) of the Central Land Acquisition Act, 1894. For this purpose a notification dated