RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

Penalty proceedings u/s 271(1)© for filing of inaccurate particulars of income/ concealment of income are initiated separately on the issue. It is also noticed that the DCIT, Circle-2, Jaipur vide his order dated 5-12-2016 /05-01-2017 issued a show cause notice (for short SCN) whose details are as under:- Office of :Circle2, Jpr Notice under section274 read

SHRI AJAY AGARWAL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, KOTA

In the result, appeal of the assessee is allowed and the appeal of the revenue

302/-. The assessee has also shown these shares in the Balance Sheet as on 31st March, 2014 and the AO has not doubted or disturbed the holding of shares by the assessee on the date of Balance Sheet ended on 31st March, 2014. Once the transactions are duly recorded in the books of account, then the documents in the shape

KANHIAYA LAL SAIN,JAIPUR vs. JCIT RANGE-7 JAIPUR, JAIPUR

In the result, the Appeals of the appellant stands allowed with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

271(1)(c) of the Act, subsequently, reference was made to Addl. CIT to initiate penalty proceedings under section 271D of the Act, the Assessing Officer ought to have been recorded his satisfaction. However, Ld. AO has failed to do so. The same is in violation of CBDT Circular no. 09/DV/2016 dated 26.04.2016 advising Assessing Officer to make a reference

RAVI KUMAR RAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2, JAIPUR

Appeals are allowed and impugned orders are set aside

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

302 003 Circle-2, Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AATPR 5739A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Saurav Harsh, Advocate jktLo dh vksjls@Revenueby:Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C). lquokbZ dh rkjh[k@Date of Hearing : 20/03/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 28/04/2025 vkns'k@ORDER

RAVI KUMAR RAWAT,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 2, JAIPUR

Appeals are allowed and impugned orders are set aside

Bench: the Ld. CIT(A) which was partly considered by Ld. CIT(A) vide order dated 14-12-2018 in Appeal No. 474/2015-16. Vide that order Ld. CIT(A) restricted the addition from Rs.6,01,459/- to Rs.2,67,647/- by applying G.P. Rate @ 12%. Hence, the addition of Rs.2,67,647/- was sustained by the Ld. CIT(A) and therefore, Ld. AO passed penalty order dated 01-05-2020 wherein the AO imposed the penalty on the assessee for an amount of Rs.1,03,150/- u/s Section 271(1)(c) of the Act by observing as under:-

302 003 Circle-2, Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AATPR 5739A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Saurav Harsh, Advocate jktLo dh vksjls@Revenueby:Shri Gautam Singh Choudhary, JCIT-DR (Thru: V.C). lquokbZ dh rkjh[k@Date of Hearing : 20/03/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 28/04/2025 vkns'k@ORDER

DHANRAJ SETHIA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-1

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

302 019 (Raj) Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABUPS 0573 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Praveen Saraswat, CA jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 02/05/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement

SHRI RAMCHAND LAXMANDAS BABANI,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं./ ITA No. 192/JPR/2025 निर्धारणवर्ष / AssessmentYear : 2011-12 Shri Ramchand Laxmandas Babani P.No.2, Shiv Shankar Colony Janta Colony, Jaipur – 302 004 (Raj) बनाम Vs. The ITO Ward -6(4) Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ANYPB 6571 A अपीलार्थी / Appellant निर्धारिती की ओरसे/Assesseeby : Shri Mohit Balani, Advocate (Thru" V.C.) राजस्व की ओरसे /Revenue by: Shri Gautam Sin

302 004 (Raj) Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: ANYPB 6571 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Mohit Balani, Advocate (Thru” V.C.) jktLo dh vksjls@Revenue by: Shri Gautam Singh Choudhary, JCIT-DR lquokbZ dh rkjh[k@Date of Hearing : 25/06/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 21/08/2025 vkns

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

In the result, the appeal of the assessee is allowed

302 004\nबनाम\nVs.\nThe DCIT\nCentral Circle-1\nJaipur\nस्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: ABTPJ 9660 M\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिधर्धारिती की ओर से / Assessee by : Shri R.K. Bhatra, CA\nराजस्व की ओर से / Revenue by: Shri Arvind Kumar, CIT-DR (Thru' V.C.)\nसुनवाई की तारीख / Date of Hearing : 06/02/2025\nउदघोषणा की तारीख / Date of Pronouncement

DCIT, CIRCLE-6, JAIPUR, NCRB, JAIPUR vs. BARMER LIGNITE MINING COMPANY LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

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

302 001 LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCB 0574 G vihykFkhZ@Appellant izR;FkhZ@Respondent jktLo dh vksj ls@Revenue by: Shri Arvind Kumar, CIT-DR fu/kZkfjrh dh vksj ls@Assessee by : Shri P.C. Parwal CA lquokbZ dh rkjh[k@Date of Hearing : 05/03/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 04/06/2024 vkns

SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

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

271 D is independent section where 1st limb of section in not applicable by the assessee and whereas second limb of section is applicable in 13 Sh. Ashok Kumar Porwal vs. JCIT assessee case in case penalty was initiated on 07.08.2019 and from the end of 1st Sept 2019. In the present case, whereas the penalty was initiated

SHRI SURESH MAL LODHA, 537-38, MAHIMA TRINITY, NEW SANGANER ROAD, SWEJ FARM, JAIPUR,JAIPUR vs. ACIT JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed

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

302 006 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABGPL 0612 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahenda Gargieya, Advocate Shri Devang Gargiyea, Advocate jktLo dh vksj ls@ Revenue by: Shri A.S. Nehra, Addl. CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 30/11/2022 mn?kks"k.kk dh rkjh

SHRI KHATU SHYAM BUILDERS,JAIPUR vs. ACIT CENTRAL CIRCLE 2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

302 006 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZFS 6260 Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 12/06/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement

M/S ETERNAL HEART CARE CENTRE & RESEARCH INSTITUTE PVT. LTD. ,3A, JAGATPURA ROAD, NEAR JAWAHAR CIRCLE, JAIPUR vs. PCIT, JAIPUR-2, JAIPUR

In the result, appeal filed by the assessee is allowed

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

302 017 LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AACCE 0560 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Yogesh Parwal, CA & Shri P.C. Parwal, CA jktLo dh vksjls@Revenue by: Shri James Kurian, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 08/06/2023 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 06 /09/2023 vkns

GOYAL SALT PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-6-2, JAIPUR

In the result, the appeal filed by the assessee is allowed with no

u/s 271(1)(c) for concealing the particular of income and furnishing inaccurate particulars of income have been initiated separately". Therefore it is clear that the very initiation of penalty proceedings are invalid and not sustainable in law. The copy of notice dated 25.03.2015 & 11.08.2015 are scanned as under: - Office of : ITO, Ward- 6(2), Jaipur Notice Under Section

SHREE RAM SHARMA,JAIPUR vs. ITO, WARD 7(2)

In the result, appeal of the assessee is dismissed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

302 013 was submitted on dated 01.05.2018 when file is amalgamated from ward 7(4) & 7(3) to 7(2) only. At least notice if actually given on correct address, then why ex-party judgement and penalty imposed u/s 271(1)(c) and demand created. 2. The assessee an amount of Rs. 95 lakh received from M/s. Vijay pura Grah

RAJESH KUMAR BAID,JAIPUR vs. ITO WARD 5(2) JAIPUR, JAIPUR

In the result, the appeals filed by the assessee are dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 501, 494 & 499/JP/2023 fu/kZkj.ko"kZ@Assessment Year :2015-16 (u/s 271(1)(c) 271B & 271A of the Act,1961) Shri Rajesh Kumar Baid B-10, Tulsidasji Ki Bagichi Janta Colony, Jaipur 302 004 (Raj) cuke Vs. The ITO Ward 5(2) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7205 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj ls@Revenue by: Mrs. Mo

u/s 271(1)(c) 271B & 271A of the Act,1961) Shri Rajesh Kumar Baid cuke The ITO Vs. B-10, Tulsidasji Ki Bagichi Ward 5(2) Jaipur Janta Colony, Jaipur 302 004 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7205 M vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : None jktLo dh vksj

BABU LAL AGARWAL,JAIPUR vs. ITO WARD 5(1), JAIPUR

Appeal are dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

302 002 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABWPA 6723 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Vinod Kumar Gupta, CA Shri Deepak Sharma, Adv jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 21/05/2024 mn?kks"k.kk dh rkjh

CHAND MONAMMAD,AJMER vs. ITO, WARD 1(3), AJMER

In the result, the appeal of the assessee is allowed for statistical purposes

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

271(1)(c) has not yet been levied and only notice has been issued. Even otherwise penalty proceedings are separate from assessmentproceedings. Hence, this GOA No. 4 is dismissed. 8. In view of above facts the appeal is DISMISSED.’’ 2.3 Being aggrieved by the order of the ld. CIT(A), the assessee carried the matter before this Bench of ITAT