RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

reassessment proceedings being illegal and without jurisdiction. 3. In the facts and circumstances of the case and in law, Ld. CIT(A) has erred in confirming the action of the Ld. AO, in passing the order without proper opportunity of cross examination. The action of the Ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

reassessment.\n5.\nThe said section is not applicable in the present as the contentions raised are\nrelating to illegality of the Impugned Order as well as exercising power without authority\nof law and without jurisdiction.\n6.\nIn view of the above, the Ld. CIT(E) has wrongly contended that Appellant has\nparticipated in the proceedings therefore, it is precluded from

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

32(1)(iia) of the Act during the course of original assessment proceedings under section 143(3) of the Act. Now, examining the said claim of additional depreciation during the reassessment

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

iia) any asset, not being an investment or deposit in any of the forms or modes specified in sub-section (5) of section 11, where such asset is not held by the trust or institution, otherwise than in any of the forms or modes specified in sub-section (5) of section 11, after the expiry of one year from

M/S RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LTD.,VIDYUT BHAWAN, JAN PATH, JYOTI NAGAR, JAIPUR vs. DCIT, CIRCLE-6, , JAIPUR

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

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

reassessment proceedings ,the AO issued notice u/s 142(1) dt.03.10.2019requiring the assessee to justify the write-off of Rs.200 crore due from Ajmer Vidyut Vitran Nigam Limited in its books of account as bad debts. He further required the assessee to provide proof of including this amount in computing the income for earlier years.In response to same, assessee filed

SIYARAM EXPORTS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(4), JAIPUR, JAIPUR

iia) to section 153B of the Income Tax Act, 1961, in computing the\nperiod of limitation of assessment u/s 153A the following period shall be excluded:\n“The period commencing from the date on which the Assessing Officer makes a reference to\nthe Valuation Officer under sub-section (1) of section 142A and ending with the date on\nwhich