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

In the result,the appeals of the assessee are dismissed

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

153B (1) (b) of I. T. Act, 1961 was completed on 29-12-2017. Action of Ld. A.O. The Ld. A.O. in the assessment order initiated penalty proceedings u/s 271AAB(1) of I. T. Act, 1961 and issued show cause notice of which assessee filed explanation. The penalty proceeding has been initiated on the ground that assessee during the course

HARI NARAIN PARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result,the appeals of the assessee are dismissed

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

153B (1) (b) of I. T. Act, 1961 was completed on 29-12-2017. Action of Ld. A.O. The Ld. A.O. in the assessment order initiated penalty proceedings u/s 271AAB(1) of I. T. Act, 1961 and issued show cause notice of which assessee filed explanation. The penalty proceeding has been initiated on the ground that assessee during the course

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: -

153B (1) (b) of 1. T. Act, 1961 was completed on 29-12-2017. The assessee filed his return of income u/s 153A of the 1.T. Act, 1961 declaring total income of Rs.19,63,700/-. In the assessment order following additions were made:- a) Protective addition u/s 68 on account of disallowance of Deduction claimed u/s

PARAS MAL JAIN,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JAIPUR

In the result, the appeal of the assesee is allowed

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

153B (1) (b) of I. T. Act, 1961 was completed on 21-03-2016 after disallowance of expenses on account of personal element/unverifiable expenses. The A.O. simultaneously initiated penalty 3 SHRI PARAS MAL JAIN VS DCIT, CENTRAL CIRCLE-1, JAIPUR proceedings u/s 271AAB of the Act. The A.O. thereafter took penalty proceedings initiated by him u/s 271AAB by issuing fresh

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

271(1)(c) on ground that there was concealment and non-furnishing of particulars of income - It was noted that assessee had not produced and bills/invoices to establish purchases from creditors -Furthermore, certificate from some suppliers was furnished however same did not mention any outstanding liability - High Court held that mere acceptance of entirety of purchases and disclosure of name

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

271(1)(c) on ground that there was concealment and non-furnishing of particulars of income - It was noted that assessee had not produced and bills/invoices to establish purchases from creditors -Furthermore, certificate from some suppliers was furnished however same did not mention any outstanding liability - High Court held that mere acceptance of entirety of purchases and disclosure of name

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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,

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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,

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

153B(1)(b) of the Sh. Dheeraj Singh Sisodiya vs. DCIT Income Tax Act, 1961 [ for short Act ] by ACIT, Central Circle, Kota [ for short AO ]. 2. Since the issues involved in these appeals in ITA Nos. 931 to 934/JP/2024 for A.Ys 2012-13 & 2014-15 to 2016-17 are inter related, identical on facts and are almost common, except

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

penalty imposable under Chapter XXI is to be initiated and completed within two years.  Action of the CIT u/s 263 of the Act is to be taken within two years from the end of the financial year in which the order sought to be revised was passed. 1.3Even where no limit is prescribed for taking an action under

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

271(1)(c) of the Income Tax\nAct, 1961.\n9. That the appellant craves the right to add, delete, amend or abandon any\nof the grounds of appeal either before or at the time of hearing of appeal.\n5. Succinctly, the facts as culled out from the records are thatsearch\nand seizure operations under section 132(1) of the Actwere

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

153B and section 153C, all other provisions of this Act shall apply to the assessment made under this section; (ii) in an assessment or reassessment made in respect of an assessment year under this section, the tax shall be chargeable at the rate or rates as applicable to such assessment year. Assessment of income of any other person. 153C

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE, KOTA vs. BANAS BUILDERS AND DEVELOPERS LLP, JHALAWAR

In the result the appeal of the revenue in ITA no

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

271 13719/2021 dt. 04/01/2023. 19. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the so far his cross objection is concerned his case is covered by the decision of the apex court in the case Abhisar Buildwell Private Limited. As regards the appeal of the revenue he submitted that

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

271 13719/2021 dt. 04/01/2023. 19. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the so far his cross objection is concerned his case is covered by the decision of the apex court in the case Abhisar Buildwell Private Limited. As regards the appeal of the revenue he submitted that

ACIT, CENTRAL CIRCLE, KOTA vs. BANAS MINERALS PRIVATE LIMITED, JHALAWAR

In the result the appeal of the revenue in ITA no

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

271 13719/2021 dt. 04/01/2023. 19. The ld. AR of the assessee in addition to the above written submission so filed vehemently argued that the so far his cross objection is concerned his case is covered by the decision of the apex court in the case Abhisar Buildwell Private Limited. As regards the appeal of the revenue he submitted that