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)

deduction or allowance during assessment/ reassessment u/s 153A. In the present case, assessee is not making any new claim of deduction

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

deduction or allowance during assessment/ reassessment u/s 153A. In the present case, assessee is not making any new claim of deduction

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)

deduction or allowance during assessment/ reassessment u/s 153A. In the present case, assessee is not making any new claim of deduction

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,

deduction or allowance during assessment/ reassessment u/s 153A. In the present case, assessee is not making any new claim of deduction

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

deduction or allowance during assessment/ reassessment u/s 153A. In the present case, assessee is not making any new claim of deduction

SHRI S.K. GOLCHA (HUF),JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, the appeals of the assessee are allowed

Bench: The Hearing.”

deduction U/s 80J. In the reassessment proceeding, the AO denied the claim of deduction U/s 80I and 80IA of the Act to the assessee

SHRI S.K. GOLCHA (HUF),JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, the appeals of the assessee are allowed

Bench: The Hearing.”

deduction U/s 80J. In the reassessment proceeding, the AO denied the claim of deduction U/s 80I and 80IA of the Act to the assessee

INCOME TAX OFFICER, WARD-5-4, JAIPUR vs. SANDEEP SINGH CHOUDHARY (HUF), JAIPUR

In the result, the appeals of the assessee are allowed

Bench: The Hearing.”

deduction U/s 80J. In the reassessment proceeding, the AO denied the claim of deduction U/s 80I and 80IA of the Act to the assessee

BRIJ BIHARI AGRAWAL,JAIPUR vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1 , JAIPUR

Reassessment – Notice – Validity – Deduction allowed in\nassessment order Reassessment on basis of material considered\nduring original assessment – Mere change of opinion

NIRMALA AGARWAL,JAIPUR vs. ACIT, JAIPUR

In the result, both the appeals of the assessee are allowed

Reassessment - Notice - Validity - Deduction allowed in assessment order - Reassessment on basis of material considered during original assessment - Mere change of opinion

NIRMALA AGARWAL,JAIPUR vs. ACIT, JAIPUR

In the result, both the appeals of the assessee are allowed

Reassessment - Notice - Validity - Deduction allowed in assessment order - Reassessment on basis of material considered during original assessment - Mere change of opinion

SYLVAN GREENS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE 6, JAIPUR

In the result, the appeal of the assessee is allowed

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

reassessment and without giving the deduction under section 801C, are not according to the law and facts of the case

PHOOL CHAND,JAIPUR vs. ITO, WARD-6(4), 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)

deduction by filing of retum or reassessment proceedings. However on going through the case laws cited above, I find that

ACIT, JAIPUR vs. RAJASTHAN STATE INDUSTRIAL DEVELOPMENT & INVESTMENT CORPORATION LTD., JAIPUR

In the result, the Revenue appeal is dismissed and cross

Bench: The Hearing.”

deduction u/s 80IA of the Act and assessed the total income of the assessee at Rs. 29,91,67,100/-. Thereafter the AO issue a notice u/s 148 of the Act on 23.03.2012 whereby proposed to disallowance the expenditure of Rs. 1,28,37,888/- incurred on maintenance of transferred area. The reassessment

M/S HANUMAN TUBE WELL CO.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, JAIPUR

In the result, the appeal of the assessee is allowed

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

deduction on account of partners remuneration under section 40(b) - He, therefore, made reassessment restricting allowance of deduction under section

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

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

reassessment proceedings, an assessee can neither\nclaim nor be allowed a deduction that was not claimed in the original return

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

reassessment proceedings, an assessee can neither\nclaim nor be allowed a deduction that was not claimed in the original return

VIMAL KUMAR AGARWAL,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

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

Bench: Or At The Time Of Hearing Of Appeal.” 2. The Assessee Has Also Raised Additional Ground As Under:- “1. That Principal Commissioner Has Not Accorded Proper Satisfaction In Terms Of Section 151 For Reopening Of Assessment U/ 148.” 3. Since, The Additional Ground Is Legal In Nature & Was Raised In Respect Of The Approval Granted By The Pr. Cit U/S 151 Of The Act

deduction claimed by the assessee during the reassessment proceedings cannot absolved the assessee from the default of non discloser of transaction