ARVIND KUMAR AGRAWAL,GURGAON vs. PRINCIPAL COMMISSIONER OF INCOME TAX, INCOEM TAX DEPARTMENT

In the results, the appeal of assessee stands dismissed

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

section 56(2)(vii) which states that stamp duty of the date of agreement may be adopted where the part consideration has been paid otherwise than the cash. 5 Arvind Kumar Agrawal vs. PCIT The assessment was completed under e-proceeding while accepting the income declared by the assessee accepting the explanation offered by the assessee. Later

SH. KESAR LAL BAIRWA,A-24, VARUN COLONY, MANDARA STAND, NEW SANGANER ROAD, MANSAROVAR, JAIPUR vs. ITO, WARD-2(4), JAIPUR

In the result, appeal of the assessee is dismissed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

56(2)(vii) and thereby confirming the addition of Rs. 11,53,600/-. 2. The appellant craves to alter, amend and modify any ground of appeal. 3. Necessary cost be awarded to the assessee. 2 Kesar Lal Bairwa, Jaipur. 2. The brief facts of the case are that the assessee filed his return of income declaring total income

DHANUKA REALTY LIMITED,JAIPUR vs. ITO WARD 4(4), JAIPUR

In the result, the appeal of the assessee is allowed with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

reassessment proceedings, issued notice u/s. 148 and passed order u/s 143(3) r.w.s.147 adding an amount of Rs 49,50,000 in the total income of assessee, are unjustified and liable to be cancelled. 2. That the ld. Commissioner (appeals) erred in sustaining the levy of tax made by the A.O. u/s.56(1) of the I.T. Act on the total

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)

56 ITR 250 (Mysore), the High Court of Mysore was dealing with the case where the notice under section 148 of the Act was issued in the names of the assessee who were minors and not in the names of their guardians. The notices were served on a clerk of the father of the assessee who was neither an agent

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)

56. Section 153A of the Act is titled "Assessment in case of search or requisition". It is connected to Section 132 which deals with 'search and seizure'. Both these provisions, therefore, have to be read together. Section 153A is indeed an extremely potent power which enables the Revenue to re open at least six years of assessments earlier

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)

56. Section 153A of the Act is titled "Assessment in case of search or requisition". It is connected to Section 132 which deals with 'search and seizure'. Both these provisions, therefore, have to be read together. Section 153A is indeed an extremely potent power which enables the Revenue to re open at least six years of assessments earlier

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)

56. Section 153A of the Act is titled "Assessment in case of search or requisition". It is connected to Section 132 which deals with 'search and seizure'. Both these provisions, therefore, have to be read together. Section 153A is indeed an extremely potent power which enables the Revenue to re open at least six years of assessments earlier

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

56 ITR 250 (Mysore), the High Court of\nMysore was dealing with the case where the notice under section 148 of the Act\nwas issued in the names of the assessee who were minors and not in the names\nof their guardians. The notices were served on a clerk of the father of the\nassessee who was neither an agent

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under Sections 139,147,148,149,151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

VII. The assessee, while supporting the ultimate relief granted, is aggrieved by the directions given by the ld. CIT(A) in his order suggesting the AO initiate proceedings under Section 147/148 of the Act. The assessee is therefore filing the present Cross-Objection to challenge these adverse directions and to raise other legal and factual grounds in support

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

VII. The assessee, while supporting the ultimate relief granted, is aggrieved by the directions given by the ld. CIT(A) in his order suggesting the AO initiate proceedings under Section 147/148 of the Act. The assessee is therefore filing the present Cross-Objection to challenge these adverse directions and to raise other legal and factual grounds in support

JAIPRAKASH YADAV,ALWAR vs. INCOME TAX OFFICER, WD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 151 Act and therefore, the reassessment proceeding initiated along with assessment order passed are liable to be quashed and CIT(A) erred in not holding so.. 3. On the facts and circumstances of the case and in law, the assessment order passed by the assessing officer is bad-in-law, without jurisdiction and barred by limitation

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

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

vii) Copy of Contract Note issued by\nCreative Financial Services Pvt. Ltd Page No.25 to 26 (viii) Copy of bills issued by\nB. Lodha Securities Ltd Page No.27 (ix) Copy of Contract Note issued by Tushar\n(India) Pvt Ltd Page No.28 (x) Copy of bills issued by B. Lodha Securities Ltd\nPage No.29 to 33 (Xi) Copy of Contract

RAJESH CHOUDHARY,GURGAON vs. ACIT CENTRAL CIRCLE, ALWAR, ALWAR

In the result, the appeal of the assessee is allowed

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

56, Gurgaon, Haryana- 122001. 2. That a Survey u/s. 133A of the I.T. Act, 1961 was carried out by Income Tax Department officials on 28.08.2018 at the business premises of assessee. That the statement of appellant is recorded 2 times. 1st statement was 3. recorded on 28.08.2018 (i.e. during survey) and second statement was recorded on 04.09.2018 (i.e. Post Survey

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)

2. The respondent craves permission to add to or amend to any of grounds of appeal or to withdraw any of them. 45 ITA No. 264 to 267/JP/2022 & CO No.13 to 16/JP/2022 DCIT vs. M/s Rigid Conductors (Raj.) Pvt. Ltd. Ground No. 1 of the Cross appeal :- The ground no.1 is challenging the finding of the ld. AO that

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)

2. The respondent craves permission to add to or amend to any of grounds of appeal or to withdraw any of them. 45 ITA No. 264 to 267/JP/2022 & CO No.13 to 16/JP/2022 DCIT vs. M/s Rigid Conductors (Raj.) Pvt. Ltd. Ground No. 1 of the Cross appeal :- The ground no.1 is challenging the finding of the ld. AO that

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)

2. The respondent craves permission to add to or amend to any of grounds of appeal or to withdraw any of them. 45 ITA No. 264 to 267/JP/2022 & CO No.13 to 16/JP/2022 DCIT vs. M/s Rigid Conductors (Raj.) Pvt. Ltd. Ground No. 1 of the Cross appeal :- The ground no.1 is challenging the finding of the ld. AO that

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)

2. The respondent craves permission to add to or amend to any of grounds of appeal or to withdraw any of them. 45 ITA No. 264 to 267/JP/2022 & CO No.13 to 16/JP/2022 DCIT vs. M/s Rigid Conductors (Raj.) Pvt. Ltd. Ground No. 1 of the Cross appeal :- The ground no.1 is challenging the finding of the ld. AO that