DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

reassess under section 147 or pass an order\nenhancing the assessment or reducing a refund already made or\notherwise increasing the liability of the assessee under section 154, for\nany assessment year beginning on or before the 1st day of April, 2001.]\n\nThat the heading of section 14A

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party mentioned

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

reassess under section 147 or pass an order enhancing the assessment or\nreducing a refund already made or otherwise increasing the liability of the assessee\nunder section 154, for any assessment year beginning on or before the 1st day of April,\n2001.\n¹ Explanation.-For the removal of doubts, it is hereby clarified that notwithstanding\nanything to the contrary contained

URMILA RAJENDRA MUNDRA,AJMER vs. INCOME TAX OFFICER, WARD-2(2), AJMER, AJMER

In the result grounds raised by the assessee is allowed

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

Reassessed or recomputed in a preceding order: Further clause (6) sub clause (a) to sec 270A further defines UNDER-REPORTED INCOME, for the purpose of this Section Shall not Include- The amount of income in respect of which the assessee offers an explanation and the Assessing Officer or [the Joint Commissioner (Appeals) or] the Commissioner (Appeals) or the Commissioner

SAURABH AGROTECH (P) LTD ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, the appeal filed by the assessee is partly allowed as per terms indicated above

Bench: SHRI MANISH BORAD (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

14A of the Income Tax Act, 1961 and the ld Commissioner of Income-Tax (Appeals)-IV, Jaipur has erred in confirming the same by not deciding the issue on merit, though all the material and submissions were before him. 3. That the Id. Assessing officer has erred in law as well as on the facts and circumstances of the case

M/S GVK JAIPUR EXPRESSWAY PRIVATE LIMITED,TELANGANA vs. PCIT 2, JAIPUR

In the result, the appeal of the assessee is allowed

14A;\n2. No addition on account of Finance charges of Rs.5,19,49,691/- by\nmisunderstanding the same as part of periodic overlay expenses; and\nnot making adjustment on account of addition made for Periodic\nOverlay expenses while computing book profit;\n3. Amortisation of expenses on construction of toll road;\n4. Donation already added back in earlier years and reverted

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

section 250 of the I.T. Act, 1961, for the assessment years 2015-16 to 2018-19 respectively. The grounds raised by the assesseein all these appeals are common except with variance in figures, therefore, for the sake of convenience. Resonance Eduventures Ltd., Kota. 2. In ITA No. 672/JPR/2024, the assessee has raised the following grounds of appeal :- ITA NO. 672/JP/2024

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

section 250 of the I.T. Act, 1961, for the assessment years 2015-16 to 2018-19 respectively. The grounds raised by the assesseein all these appeals are common except with variance in figures, therefore, for the sake of convenience. Resonance Eduventures Ltd., Kota. 2. In ITA No. 672/JPR/2024, the assessee has raised the following grounds of appeal :- ITA NO. 672/JP/2024

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

section 250 of the I.T. Act, 1961, for the assessment years 2015-16 to 2018-19 respectively. The grounds raised by the assesseein all these appeals are common except with variance in figures, therefore, for the sake of convenience. Resonance Eduventures Ltd., Kota. 2. In ITA No. 672/JPR/2024, the assessee has raised the following grounds of appeal :- ITA NO. 672/JP/2024

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

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

section\n250 of the I.T. Act, 1961, for the assessment years 2015-16 to 2018-19\nrespectively. The grounds raised by the assesseein all these appeals are common\nexcept with variance in figures, therefore, for the sake of convenience.\n2\nITA Nos.669 to 672/JPR/2024\nResonance Eduventures Ltd., Kota.\n2.\nIn ITA No. 672/JPR/2024, the assessee has raised the following grounds

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

section 143(3)/ 147 of the Act by raising the following grounds of\nappeal.\n\"1. On the facts and in the circumstances of the case and in law, Id. CTT(A) has\nerred in confirming the re-opening u/s 147 of the Act, of the assessment completed\nu/s 143(3) of the Income Tax Act, 1961, arbitrarily.\nITA NO.616/JPR/2024

MACRO PROPRIETIES PRIVATE LIMITED,M 28 INCOME TAX COLONY TONK ROAD JAIPUR vs. DCIT CENTRAL CIRCLE 2, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

reassess the income of the other person in accordance with the provisions of Section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total income of such other person for six assessment years immediately preceding the assessment year relevant to the previous

COMPUCOM SOFTWARE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, JAIPUR

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

Section 143(3) of the Act.” 10. Regarding other reasons recorded by the Assessing Officer relating to disallowance u/s 14A and provision for diminution in the value of investment, it was submitted that there is a complete disclosure of the provision in the value of investment in schedule E of the financial statement as well as claim of interest expenses

SOURABH AGROTECH PRIVATE LIMITED ,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

14A and partly sustained the disallowances u/s. 80IB made by the AO. Against that order of the ld. CIT(A) both the assessee as well as the revenue challenged that order before the Tribunal. The Income Tax Appellate Tribunal decided both appeals [ITA No. 258/JP/2015] of the assessee and [ITA No. 243/JP/2015] of the Department, vide its order dated

SAURABH AGROTECH PRIVATE LIMITED,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

14A and partly sustained the disallowances u/s. 80IB made by the AO. Against that order of the ld. CIT(A) both the assessee as well as the revenue challenged that order before the Tribunal. The Income Tax Appellate Tribunal decided both appeals [ITA No. 258/JP/2015] of the assessee and [ITA No. 243/JP/2015] of the Department, vide its order dated