RAM BHAROSE SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed for Statistical purposes as indicated above

penalty under s. 271(1)(c)—Assessee was under bona fide impression that appeal has been filed—It was only when AO issued further show-cause notice that assessee came to know that appeal has not been filed—Thereafter, it filed appeal within a week—Said fact not challenged by Revenue—CIT(A) ought to have condoned the delay

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

Bench: This Tribunal Are As Under :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

Bench: This Tribunal Are As Under :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

Bench: This Tribunal Are As Under :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

Bench: This Tribunal Are As Under :

penalty u/s 271(1)(c) of the Act 13. The appellant craves leave to add, amend, alter, revise and modify any of the grounds of appeal on, before or in the course of hearing of the appeal. 4. Succinctly, the facts as culled out from the records are that a Search & Seizure action u/s 132 of the Income

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

penalty proceedings u/s 271(1)(b), 271(1)(c), 274 of the Act against the assessee in a mechanical manner. 7. The appellant craves right to add, amend and alter the grounds on or before the hearing. 3. At the outset of hearing, the Bench observed that there is delay of 636 days in filing of the appeal

INCOME TAX OFFICER (EXEMPTION), JAIPUR vs. M/S APOLLO ANIMAL MEDICAL GROUP TRUST, JAIPUR

In the result, the grounds of appeal taken by the Revenue are dismissed

197 Taxman 415 (Del.) has stated that the law postulates a duty on every assessee to disclose fully and truly all material facts for its assessment. ITA No. 960/JP/2018 & CO No.05/JP/2020 10 M/s Apollo Animal Medical Group Trust vs. ITO (E) The disclosure must be true and full. Material facts are those facts which, if taken into account would have

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)

section (6) to provide that, with effect from 1-4-2012, the provisions of sub-section shall cease to have effect. Accordingly, a SEZ developer or any entrepreneur carrying on business in an SEZ unit (being a company) would be liable to pay MAT on the profits arising from the development of SEZ or the business carried

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, 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)

271(1)(c) of the Income Tax Act, 1961. 9. That the appellant craves the right to add, delete, amend or abandon any of the grounds of appeal either before or at the time of hearing of appeal. 5. Succinctly, the facts as culled out from the records are thatsearch and seizure operations under section 132(1) of the Actwere

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR vs. SHRI GYANDEEP KHEMKA, JAIPUR

In the result, the Revenue’s appeal and cross objection of

197 days during the year under consideration. Mistake cannot be repeated so brazenly over such a number of times. Even if the end of the session, still the facility cannot be allowed to be manipulated for undue gains and create a situation where the income/loss can be diverted. In this regard, I have also taken into account the Apex court

DCIT, C-2, AJMER vs. JAI NARAYAN AGARWAL,, JAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Or At The Time Of Hearing.”

Section 14A the Act. [Rs. 9,53,227/-] Moreover, penalty proceedings u/s 271(1)(c) are initiated separately for furnishing inaccurate particulars of income. 5. Subject to the above, the total income of the assessee is computed as under:- Total income declared by the assessee 41,87,940/- in the ROI Add:- 1. Disallowance u/s

DCIT, CIRCLE-3, JAIPUR, JAIPUR vs. M/S. JOY SYNDICATE & ENCLAVE PVT. LTD. , JAIPUR

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Penalty u/s 271(1)(c) is being initiated separately. 6. Being aggrieved by the AO the assessee carried the matter in appeal before the ld. CIT(A) who has granted the necessary relief to the assessee. Now, the Revenue is in appeal against the said findings of the ld CIT(A). DCIT vs. M/s Joy Syndicate & Enclave

VISHNU KUMAR,BHARATPUR vs. ACIT OR JCIT OR DCIT OR ASST. CIT OR ITO, NATIONAL FACELESS ASSESSMENT CENTRE, BHARATPUR

Bench: This Appellate Tribunal, Feeling Aggrieved By The Order Dated 08.12.2023 Passed, U/S 250 Of The Income Tax Act, 1961 (Hereinafter Referred To As “ The Act”), By Learned Cit(A), Nfac, Delhi, Whereby His Appeal Relating To Assessment Year 2015-16 Has Been Dismissed. 2. The Assessee Was Before Learned Cit(A), Having Felt Dissatisfied With The Assessment Order Dated 29.03.2022 Passed By The Assessing

197 (Allahabad). 13. Learned DR has referred to the findings recorded in para No. 5 of the impugned order by Learned CIT(A), to justify non issuance of any such notice to the assessee, and contended that non issuance of notice under section 143(2) does not adversely affect the case of the department. Discussion 14. As regards non issuance

ACIT, CC-4, JAIPUR vs. SHRI MUKESH JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

u/s 132 (4A) does not apply in this case. No statements whatsoever were recorded of Shri KailashKhandelwal in this regard from whose possession the said Pen Drive was found during the course of search. The assessee has fully explained the entries as appearing in the books of the assessee other than the ones appearing under the last column for which

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

u/s 132 (4A) does not apply in this case. No statements whatsoever were recorded of Shri KailashKhandelwal in this regard from whose possession the said Pen Drive was found during the course of search. The assessee has fully explained the entries as appearing in the books of the assessee other than the ones appearing under the last column for which

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

u/s 132 (4A) does not apply in this case. No statements whatsoever were recorded of Shri KailashKhandelwal in this regard from whose possession the said Pen Drive was found during the course of search. The assessee has fully explained the entries as appearing in the books of the assessee other than the ones appearing under the last column for which

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

u/s 132 (4A) does not apply in this case. No statements whatsoever were recorded of Shri KailashKhandelwal in this regard from whose possession the said Pen Drive was found during the course of search. The assessee has fully explained the entries as appearing in the books of the assessee other than the ones appearing under the last column for which