MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

section 245C remain unfulfilled. As such, the Commissioner if unable to provide for the terms of settlement as required u/s. 245D(6). Accordingly, the application in both cases, are hereby rejected.” As a result, the proceedings were abated to the assessing officer. Mangi Lal Kandoi vs. ACIT 9. The ld. AO has completed the assessment on 15.09.2017 u/s

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, the appeals of the assessee in ITA No

section 245C remain unfulfilled. As such, the Commissioner if unable to provide for the terms of settlement as required u/s. 245D(6). Accordingly, the application in both cases, are hereby rejected.” As a result, the proceedings were abated to the assessing officer. Mangi Lal Kandoi vs. ACIT 9. The ld. AO has completed the assessment on 15.09.2017 u/s

MRS. RENU SEHGAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeals of the assessee is allowed and that of the

Bench: : Shri Vijay Pal Rao, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 837/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 Cuke The Acit Smt. Renu Sehgal Vs. Central Circle-3 27, Onkar Nagar, Civil Lines Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Vk;Dj Vihy La-@Ita No. 708 & 709 Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year : 2012-13 & 2015-16 Cuke Mrs. Renu Sehgal The Dcit Vs. 227-278, Nemisagar Colony Central Circle-3, Vaishali Nagar, Jaipur Jaipur Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aepps 3048 M Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Varinder Mehta, Cit-Dr Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal, Ca Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/08/2019 ?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 19/08/2019 Vkns'K@ Order Per Vijay Pal Rao, Jm There Are Cross Appeals For The Assessment Year 2012-13 Directed Against The Order Dated 09-04-2013 Of The Ld. Cit(A)-4, Jaipur. The 2 Smt. Renu Sehgal Vs Dcit, Central Circle-3, Jaipur

Penalty u/s 271(1)( c) is also initiated for concealment of income of Rs. 5 lakhs as it is a clear case of concealing income. Notice u/s 271(1)( c) is being issued separately for stated default.’’ Thus the ld. CIT(A) has considered the application submitted by the assessee u/s 245(C(1) of the Act as an evidentiary

ROHIT LADIWALA,JAIPUR vs. DCIT, CENTRAL CIRCLE-1, JAIPUR

penalty proceedings u/s 271(1)(c) is being\ninitiated for concealment of income.\n(Rs. 37,47,000/-)\n7.\nIn the first appeal, the addition so made by the Ld. AO was sustained by\nthe Ld. CIT (A). Hence this appeal.\nGrounds of Appeal No. 1\nLd.AO erred in law as well as on the facts of the case

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

Section 68 Case pertains to Asst. Year 1966-67 Decision in favour of: Assessee Cash credits—Addition under s. 68—ITO can make addition under s. 68 as income from undisclosed sources, simultaneously with addition to trading results— However, assessee can claim the addition under s. 68 as covered by intangible additions to trading results—In the present case