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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S VISION ESTATES PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

reassess’ to completed assessment proceedings. vi. In so far a spending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of these search and any other material existing or brought on the record

DEPUTY COMMISSINER OF INCOME TAX, LIC BUILDING vs. M/S GEE VEE DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

reassess’ to completed assessment proceedings. vi. In so far a spending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of these search and any other material existing or brought on the record

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S RIGID CONDUCTORS (RAJ.) PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

reassess’ to completed assessment proceedings. vi. In so far a spending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of these search and any other material existing or brought on the record

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S CHOKHI DHANI DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

reassess’ to completed assessment proceedings. vi. In so far a spending assessments are concerned, the jurisdiction to make the original assessment and the assessment under Section 153A merges into one. Only one assessment shall be made separately for each AY on the basis of the findings of these search and any other material existing or brought on the record

KAILASH CHAND YADAV,100, KALU BABA KI DHANI, SHEOSHINGHPUR, AKODA, PHULERA-303338 vs. INCOME TAX OFFICER,, WARD - 1(2), JAIPUR

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

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

Section 292BB is not attracted. 4. Reasons recorded are not correct – On requested by the assessee the Learned Assessing Officer has supplied the copy of reasons recorded. Copy of reasons recorded is available on Paper Book Page No. 179 to 180. The Learned Assessing Officer made the addition of Rs. 25,85,740/- on the basis of reasons recorded which

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008]\nSection 143 of the Income-tax Act, 1961 Assessment Issue of notice\n Assessment year 1997-98 - Pursuant to a notice under section 148, assessee\nfiled its return - Thereafter Assessing Officer issued a notice under section 142(1)\nand completed assessment estimating income of assessee from business by\napplying provisions

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008]\nSection 143 of the Income-tax Act, 1961 Assessment Issue of notice\n Assessment year 1997-98 - Pursuant to a notice under section 148, assessee\nfiled its return - Thereafter Assessing Officer issued a notice under section 142(1)\nand completed assessment estimating income of assessee from business by\napplying provisions

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMSSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008]\nSection 143 of the Income-tax Act, 1961 Assessment Issue of notice\n Assessment year 1997-98 - Pursuant to a notice under section 148, assessee\nfiled its return - Thereafter Assessing Officer issued a notice under section 142(1)\nand completed assessment estimating income of assessee from business by\napplying provisions

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008]\nSection 143 of the Income-tax Act, 1961 Assessment Issue of notice\n Assessment year 1997-98 - Pursuant to a notice under section 148, assessee\nfiled its return - Thereafter Assessing Officer issued a notice under section 142(1)\nand completed assessment estimating income of assessee from business by\napplying provisions

RAVINDER SINGH THAKKAR,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result the appeal of the assessee in ITA no

184 (SC)/[2008] 215 CTR 481 (SC)[26-03-2008]\nSection 143 of the Income-tax Act, 1961 Assessment Issue of notice\n Assessment year 1997-98 - Pursuant to a notice under section 148, assessee\nfiled its return - Thereafter Assessing Officer issued a notice under section 142(1)\nand completed assessment estimating income of assessee from business by\napplying provisions

LATE SH. BHIM SEN BATRA L/H SH. HIMANSHU BATRA,ALWAR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

reassessment under section 143(3) read with section 147 and made various additions apart from the surrendered income of Rs. 3,14,490/-. The assessee challenged the action of the AO before the ld. CIT (A) and also raised objections against the validity of reopening of the assessment. However, the ld. CIT (A) has upheld the validity of reopening

LATE SH. BHEEM SEN BATRA,JAIPUR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

reassessment under section 143(3) read with section 147 and made various additions apart from the surrendered income of Rs. 3,14,490/-. The assessee challenged the action of the AO before the ld. CIT (A) and also raised objections against the validity of reopening of the assessment. However, the ld. CIT (A) has upheld the validity of reopening

LATE SH. BHEEM SEN BATRA,JAIPUR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

reassessment under section 143(3) read with section 147 and made various additions apart from the surrendered income of Rs. 3,14,490/-. The assessee challenged the action of the AO before the ld. CIT (A) and also raised objections against the validity of reopening of the assessment. However, the ld. CIT (A) has upheld the validity of reopening

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. KARNANI SOLVEX PRIVATE LIMITED, JAIPUR

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

184, 225) , Panchkoti Wholeseller P\nLtd, (CIT(A) PBP 153, 168, 172, 173, 222 ) Nightbrid Barter P Ltd (CIT(A) PBP\n160, 169, 171, 220, ):\n\n(i) In respect of M/s Shankatharan Sales P Ltd, M/s Premkunj Commotrade P\nLtd, M/s Premkunj Commosales P Ltd, Panchkoti Wholeseller P Ltd and M/s\nNightbird Barter P Ltd an undated inquiry report

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001. 28. The correctness of the claim of the Assessee for the purpose of Section 14A read with Rule

DCIT, CC-3, JAIPUR vs. M/S BHIVARAM PANNALAL KUMAWAT, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

section 145(3) of the Act and estimated income of assessee firm by applying NP rate of 9.5% subject depreciation and interest & remuneration to partners. Assessment proceeding of AY 2014-15 has been completed by making disallowance of Rs.62,586/- u/s 40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus

M/S BHIVARAM PANNALAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

section 145(3) of the Act and estimated income of assessee firm by applying NP rate of 9.5% subject depreciation and interest & remuneration to partners. Assessment proceeding of AY 2014-15 has been completed by making disallowance of Rs.62,586/- u/s 40A(3) of the Act. Copy of both these assessment order is at PB 85-91. Thus

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

reassessment into two stages and when viewed in that light allocation. The distribution of functions between the JAO and NFAC is complimentary and concurrent as contemplated under the various schemes and the statutory provisions. This balanced distribution underscores the legislative intent to create a seamless integration of traditional and faceless assessment mechanisms within a unified statutory framework This