DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ROYAL DEVELOPERS, JAIPUR

In the result, the appeal of the Revenue is dismissed

271(1) (c) of\nthe Income Tax Act, 1961.\n\n5.1 The ground is general in nature. The grounds are pre-mature as these are\nagainst mere initiation of penalty proceedings. Penalty proceedings are\nindependent proceedings and the appellant is required to make his\nsubmissions before the appropriate authority during the penalty proceedings.\nAccordingly, the ground of appeal raised

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)

Section 194 and 200 were challenged. It was noted in P. RatnakarRao and others V. Govt. Of A.P. and others (1996 (5) SCC 359) that the discretion given under Section 200(1) to the State Government to prescribe maximum rates for compounding the offence is not unguided, uncanalised and arbitrary. It was, inter alia, held as follows: ……………….. ………………. It is indisputable

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

928/-. The action is unjustified, illegal or excessive and deserves to be deleted in full. 3. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making the addition on account of profit of Rs. 8,93,428/- on account of Gopala Garments and addition of Rs. 21,15,481/- on account of Race

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

928/-. The action is unjustified, illegal or excessive and deserves to be deleted in full. 3. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making the addition on account of profit of Rs. 8,93,428/- on account of Gopala Garments and addition of Rs. 21,15,481/- on account of Race

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

928/-. The action is unjustified, illegal or excessive and deserves to be deleted in full. 3. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making the addition on account of profit of Rs. 8,93,428/- on account of Gopala Garments and addition of Rs. 21,15,481/- on account of Race

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

928/-. The action is unjustified, illegal or excessive and deserves to be deleted in full. 3. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making the addition on account of profit of Rs. 8,93,428/- on account of Gopala Garments and addition of Rs. 21,15,481/- on account of Race

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

928/-. The action is unjustified, illegal or excessive and deserves to be deleted in full. 3. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of Ld. A.O. in making the addition on account of profit of Rs. 8,93,428/- on account of Gopala Garments and addition of Rs. 21,15,481/- on account of Race

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

928/-. The action is unjustified, illegal or excessive and\ndeserves to be deleted in full.\n\n3. Under the facts and circumstances, Ld.CIT(A) erred in confirming the action of\nLd. A.O. in making the addition on account of profit of Rs.8,93,428/- on account of\nGopala Garments and addition of Rs.21,15,481/- on account of Race Kids