RAMAKANT SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

234B and 234C and penalties under Section 271(1)(C), 271A and 271B. Section 158 BFA provides for levy of interest and penalty in cases of search on or after January 1, 1997. Section 158 BG specifies the authorities competent to make the block assessment. Section 158 BH provides for application of all the other provisions of this Act, except

DCIT, CENTRAL CIRCLE, AJMER vs. M/S SILVERTOSS COMMODITIES PVT. LTD., KOLKATA

The appeals of the revenue stand dismissed and the cross objections of the assessee are partly allowed

section 153A of the Act. Thus the said judgment is inapplicable under the facts of the present case. Another judgment cited by ld. D/R is in the case of Harshvardhan Johari vs. DCIT (2020) 118 taxmann.com 449 (Jaipur-Trib) wherein it was held that the notice under section 143(2) of the Act was not issued though the time

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

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

reassessment notice upon him-Held, yes-\n2.4 With regard to the contention of the assessee that the assessment\ncompleted is invalid in absence of notice u/s 143(2) by the DOT, Central\nCircle-1, Jaipur who had completed the assessment u/s 143(3) of the IT\nAct, 1961 on 18/04/2021, it is to be stated here that notice

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

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

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

234B & 234C. 9) Your appellant craves leave to add to, alter, amend or delete any of the foregoing grounds of appeal.” 5. First, we take up the appeals of the assessee in ITA no. 540/JPR/2024, wherein the brief fact as culled out from the record that the assessee had filed his ITR, declaring total income of Rs.7,83,760/- after

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, CIRCLE I, ALWAR

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

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

234B & 234C. 9) Your appellant craves leave to add to, alter, amend or delete any of the foregoing grounds of appeal.” 5. First, we take up the appeals of the assessee in ITA no. 540/JPR/2024, wherein the brief fact as culled out from the record that the assessee had filed his ITR, declaring total income of Rs.7,83,760/- after

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

reassessment proceedings and in ignoring the fact that the income as per the\nReturn was Rs.97,04,424/- on the pretext that the Return of income was not filed\nwithing the time given in the notice u/s.148 dated 30.03.2021.\n3. Succinctly, the fact as culled out from the records is that the\nassessee company is engaged in the business

GIRIRAJKRIPA DEVELOPERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD-3(2), JAIPUR

In the result, appeal of the assessee is allowed

234B of the Income Tax Act, 1961. 6. The ld. ITO erred in initiating penalty proceedings u/s 271(1)(c) of the Income Tax Act, 1961. 7. The assessee craves your indulgence to add, amend or alter all or any grounds of appeal before or at the time of hearing.” 2. The hearing of the appeal was concluded through video

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

reassessment proceedings and in ignoring the fact that the income as per the\nReturn was Rs.97,04,424/- on the pretext that the Return of income was not filed\nwithing the time given in the notice u/s.148 dated 30.03.2021.\n3. Succinctly, the fact as culled out from the records is that the\nassessee company is engaged in the business

DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

section 143(3) on 24.02.2016 at an income of Rs 18,21,680/-. It has been noticed that the assessee had sold residential plot on 27.07.2012 at a sale consideration of Rs 1,00,00,000/-. Long Term Capital Gain on sold plot was arised of Rs 94,39,201/- (Sale consideration amount Rs 1,00,00,000/- Indexed cost

KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

reassesses any income chargeable to tax, which has escaped\r\nassessment for any assessment year, with respect to which he had \"reason to\r\nbelieve\" to be so, then only, in addition, he can also put to tax, the other income,\r\nchargeable to tax, which has escaped assessment. and which has come to his\r\nnotice subsequently

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

In the result, the appeal filed by the assessee is allowed for statistical

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

234B as per ITNS-150 issued, which was considered to be part of the order dated 30.11.2017. Furthermore, a demand notice under section 156 was issued in pursuance of the aforesaid order raising the demand of Rs. Rs. 12,81,870/- against the assessee. 6. That, the aforesaid order dated 30.11.2017 passed by the ld. ITO, Behror, was challenged

SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

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

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

234B(1) "(1) Subject to the other provisions of this section, where, in any financial year, an assessee who is liable to pay advance tax under section 208 has failed to pay such tax or, where the advance tax paid by such assessee under the provisions of section 210 is less than ninety per cent of the assessed

SHRI PARNAMI PANCHAYAT,JAIPUR vs. ITO, (EXEMPTIONS), WARD-1, JAIPUR, JAIPUR

In the result appeal of the assessee is allowed

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

Section 234B is illegal.” 2.1. Apropos Ground Nos. 1 to 3 of the assessee, brief facts of the case are that the assessee trust is engaged in running of the temple of Bhagawan Krishana in the name of Krishna Parnami Mandir. The assessee trust, during the year under consideration, earned income from let out of immovable property and interest income

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

3 , 6, 20 & 26. However, the perusal of the statement of Shri Nikhil Kr.Goyal reveals that in the entire statement, Shri Nikhil Kumar Goyal has no where alleged that he made any unaccounted purchases from the assessee. He also expressed his inability in furnishing the addresses of the persons appearing in the loose papers on the ground that these papers

GCK STOCK PRIVATE LIMITED,JAIPUR vs. ITO WD 1(4), JAIPUR, JAIPUR

In the result, the appeal of the assessee is partly allowed\nOrder pronounced in the open court on 06/05/2025

section 148 of\nthe Act.\"\n7.3\nAccordingly the assessee strongly contended that the objection raised at\nPaper Book Page No. 182-190 and 120-138 Ought to have been disposed off by the\nJAO/FAO. In the absence of that the reopening initiated u/s.148A(d) was\nuntenable in law.\n8. As regards Ground no. 2 filed by the assessee in this

M/S. BANSIWALA IRON & STEEL ROLLING MILLS,JAIPUR vs. DCIT, CIRCLE-3,, JAIPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 1388/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2008-09 Cuke M/S Bansiwala Iron & Steel Rolling Mills, D.C.I.T., 2Nd Floor, Somani Building, S.C. Link Vs. Circle-3, Road, Loha Mandi, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aadfb 2375 A Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Mahendra Gargieya & Shri Dewang Gargieya (Advs) Jktlo Dh Vksj Ls@ Revenue By: Shri Rajendra Singh (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 06/09/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 15/09/2021 Vkns'K@ Order

234B & 234C of the Act. The appellant totally denies its liability of charging of any such interest. The interest so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 6. The appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before

ITO, WARD-2(2), JAIPUR vs. SHRI GIRRAJ AGARWAL, JAIPUR

234B (3) of the Act is automatic, however in view of relief given in above para, AO is directed to re-compute the interest chargeable u/s 234A(3) & 2348(3) while giving effect to this appellate order. 4. प"रणाम "व"प अपील "वीकृत क" जाती है। In the result, the appeal is allowed to the extent indicated above

ROOM NO. NA-103, NEW ANNEXE, NCR BUILDING, STATUE CIRCLE, , JAIPUR vs. SHRI LAXMI RAM KHANDELWAL, JAIPUR

234B (3) of the Act is automatic, however in view of relief given in above para, AO is directed to re-compute the interest chargeable u/s 234A(3) & 2348(3) while giving effect to this appellate order. 4. प"रणाम "व"प अपील "वीकृत क" जाती है। In the result, the appeal is allowed to the extent indicated above

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR vs. SHRI RAMESH DANGAYACH, JAIPUR

234B (3) of the Act is automatic, however in view of relief given in above para, AO is directed to re-compute the interest chargeable u/s 234A(3) & 2348(3) while giving effect to this appellate order. 4. प"रणाम "व"प अपील "वीकृत क" जाती है। In the result, the appeal is allowed to the extent indicated above