ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR vs. ZUBERI ENGINEERING COMPANY, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

reassessment. 40. Under the old Income Tax Act, the corresponding provision is section 31. Interpreting that provision, the Supreme Court in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 has held that under section 31(3)(a), in disposing of an appeal, the Appellate Authority may confirm, reduce, enhance or annul the assessment; under clause

ZUBERI ENGINEERING COMPANY,JAIPUR vs. DCIT, JAIPUR

In the result, all the three appeals of the assessee are partly allowed and that of revenue’s cross appeal is dismissed

reassessment. 40. Under the old Income Tax Act, the corresponding provision is section 31. Interpreting that provision, the Supreme Court in CIT v. Kanpur Coal Syndicate [1964] 53 ITR 225 has held that under section 31(3)(a), in disposing of an appeal, the Appellate Authority may confirm, reduce, enhance or annul the assessment; under clause

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

194C. Therefore, it is evident that the said amount is in the nature of contract receipts and is therefore taxable under the head income from business or profession. In view of the above, it is evident that contract receipts of Rs.13,90,000/- as per 26AS is gross business receipts of the appellant. Various court has held that what

SH. HARI PRAKASH GUPTA,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

The appeal stands allowed

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

194C. Therefore, it is evident that the said amount is in the nature of contract receipts and is therefore taxable under the head income from business or profession. In view of the above, it is evident that contract Sh. Hari Prakash Gupta vs. ITO receipts of Rs. 13,90,000/- as per 26AS is gross business receipts of the appellant

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)

194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred in taxing amount

RADHAKISHNA 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)

194C of the Act and the same is reflected in For 26AS of the Assessee and the Ld CIT(A) has erred in setting aside the issue for verification to the AO even when all documents are on record. 3. Ground Based on facts and circumstances of the case and in law, the AO has erred in taxing amount

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

reassess’ to completed assessment proceedings. 15 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. vi. In so far as pending 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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

reassess’ to completed assessment proceedings. 15 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. vi. In so far as pending 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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

reassess’ to completed assessment proceedings. 15 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. vi. In so far as pending 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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

reassess’ to completed assessment proceedings. 15 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. vi. In so far as pending 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

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR vs. M/S KSHEER SAGAR DEVELOPERS PVT. LTD., JAIPUR

In the result, all these five appeals of the revenue are dismissed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita Nos. 1158 To 1162/Jp/2019 Assessment Years: 2011-12 To 2015-16 Deputy Commissioner Of Cuke M/S Ksheer Sagar Developers Vs. Income Tax, Pvt. Ltd., Central Circle-2, Hotel Royal Orchid, Opp.- Bsnl Jaipur. Office, Near Durgapura Flyover, Tonk Road, Jaipur-302018. Pan No.: Aacck 3154 G Vihykfkhz@Appellant Izr;Fkhz@Respondent Jktlo Dh Vksj Ls@ Revenue By : Shri Rajendra Singh (Cit-Dr) Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri S.R. Sharma, (Ca) & Shri Rajnikant Bhatra (Ca) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/07/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 31/08/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. These Are The Appeals Filed By The Revenue Against The Two Separate Orders Of The Ld. Cit(A)-4, Jaipur All Dated 31/07/2019 For The A.Y. 2011- 12 To 2015-16 Respectively.

reassess’ to completed assessment proceedings. 15 ITA 1158 to 1162/JP/2019_ DCIT Vs M/s Ksheer Sagar Developers P Ltd. vi. In so far as pending 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

M/S GANESH (INDIA)PVT.LTD,JAIPUR vs. ACIT CC-3, JAIPUR

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

section 194C provides relaxation for deduction of tax in case payee of such sum provides PAN to contractor. However, even in such cases, assessee needs to furnish such PAN details via TDS return and looking to the number of vehicles involved it is very cumbersome exercise. Thus, for the sole reason of reducing the compliance burden

DCIT, CENTRAL CIRCLE-3, JAIPUR vs. M/S GUNESH INDIA PVT.LTD.JAIPUR, JAIPUR

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

section 194C provides relaxation for deduction of tax in case payee of such sum provides PAN to contractor. However, even in such cases, assessee needs to furnish such PAN details via TDS return and looking to the number of vehicles involved it is very cumbersome exercise. Thus, for the sole reason of reducing the compliance burden

SMT. SONU KHANDELWAL,JAIPUR vs. ITO, JAIPUR

In the result, assessee’s appeal for the A

Section 151 of the Act and consequently the same is invalid and the entire reassessment proceedings stand vitiated. Hence, we hold that the reopening of the assessee is not valid and the same is quashed. The consequential reassessment is also quashed. 6. In the case for the A.Y. 2009-10, the assessee has raised following grounds of appeal

SMT. SONU KHANDELWAL,JAIPUR vs. ITO, JAIPUR

In the result, assessee’s appeal for the A

Section 151 of the Act and consequently the same is invalid and the entire reassessment proceedings stand vitiated. Hence, we hold that the reopening of the assessee is not valid and the same is quashed. The consequential reassessment is also quashed. 6. In the case for the A.Y. 2009-10, the assessee has raised following grounds of appeal

MOHIT METALS PRIVATE LIMITED,BHIWADI vs. CIT (APPEALS), NFAC

In the result, both the appeals filed by the assessee are allowed

section. However, the AO is to assess or reassess ‘’such income’’ obviously the income regarding which he has ‘’reason to believe ‘’ to have escaped assessment, for any assessment year and while so assessing such ‘’income’’, the AO can make assessment with respect to other income which may also have escaped and which comes to his notice subsequently in the course

SUCHITA BHATIA,JAIPUR vs. DCIT CIR-6, JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

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

reassessment proceedings initiated by AO which was under challenge before this Tribunal. The new legal plea does not require investigation into factual aspects before either accepting or rejecting the contentions. The appellant submits that the additional ground is purely legal in character and goes to the root of the matter; and therefore, the same may be admitted for adjudication

SILVERWING PATEL CARRIERS,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is dismissed

194C of the Income Tax Act, 1961 (hereinafter referred as the Act) and on the examination, it was found that no return of income by the assessee company was filed for assessment year 2008-09. 3. The ld. CIT(A) granted relief to the assessee on the submission of the assessee that the total receipt declared by the assessee firm