DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n\n9.\nAfter an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\n\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

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

B Traders Vs. ACIT [ 132 TTJ 490 ] wherein the co-\nordinate bench held that ;\n9. After an in-depth study of the entire case record, on a patient hearing of both the\nsides and after reading the case law cited at length, our observations and findings\non the matter are as follows.\nBefore giving our observation and finding

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

DESH RAJ JAKHAR,GORDHANPURA vs. INCOME TAX OFFICER, WARD NEEM KA THANA

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

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

55 pages and also case laws. Paper Book No. 1 S.N. Particulars Page Nos. 1. Written submission before the Hon’ble Bench dated 14- 1-8 12-2014 alongwith the following attachments (a) Copy of acknowledgement of income tax return 9 (b) Copy of bank statement of assessee with State Bank 10-12 of Bikaner and Jaipur 2. Copy

SHRI SHRAVAN CHOUDHARY,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-5, JAIPUR

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

55,34,499/- is also required to be reduced from such current year’s profit as on 28th October, 2009 and only the remaining amount can be considered as accumulated profit for the purpose of section 2(22)(e) of the Act. These are the primary and minimum facts required to be verified by the AO at the time

FEDERATION OF RAJASTHAN TRADE AND INDUSTRY,JAIPUR vs. ITO-EXEMPTION WARD-2, JAIPUR

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

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

55(2)(b) (i) & (ii) of Income Tax Act. 6. That the Ld. Commissioner Appeals has grossly erred in not allowing the opportunity of personal hearing on 29.12.2023 considering the fact that the Notice U/s 250 was issued to file the written submission on or before 28.12.2023 and further passed the order on 29.12.2023 as such rule of principle

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

b) of Explanation 2, reasons for belief of escapement of income is not as per law considering following facts:  Though reference about receipt of information from investigation wing has been given, no reference has been provided about the nature of information, nature of investigation carried on by the investigation wing and the basis of the allegation, which leads to conclusion

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeals of the revenue stands dismissed

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

reassessments contemplated under section 153A. There is also no requirement under section 153A and other provisions requiring the Department to collect information and evidence for each and every year for six previous years under section 153A. Therefore, the argument of assessee that the information gathered either during pre-search enquiry or during the course of search cannot be made