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)

5A of the Land Acquisition Act to the state Government on 26.11.2007. Subsequently notification under section 6 of Land Acquisition Act was published on 23.01.2008 and on 21.06.2008 to 26.06.2008. Notice u/s 9(1) was published. • Thereafter the State Government vide letter dated 24.06.2010 decided the award ex-parte of the lands which were acquired for Special Economic Zone

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)

5A of the Land Acquisition Act to the state Government on 26.11.2007. Subsequently notification under section 6 of Land Acquisition Act was published on 23.01.2008 and on 21.06.2008 to 26.06.2008. Notice u/s 9(1) was published. • Thereafter the State Government vide letter dated 24.06.2010 decided the award ex-parte of the lands which were acquired for Special Economic Zone

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)

5A of the Land Acquisition Act to the state Government on 26.11.2007. Subsequently notification under section 6 of Land Acquisition Act was published on 23.01.2008 and on 21.06.2008 to 26.06.2008. Notice u/s 9(1) was published. • Thereafter the State Government vide letter dated 24.06.2010 decided the award ex-parte of the lands which were acquired for Special Economic Zone

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)

5A of the Land Acquisition Act to the state Government on 26.11.2007. Subsequently notification under section 6 of Land Acquisition Act was published on 23.01.2008 and on 21.06.2008 to 26.06.2008. Notice u/s 9(1) was published. • Thereafter the State Government vide letter dated 24.06.2010 decided the award ex-parte of the lands which were acquired for Special Economic Zone

ASSISTANT COMMISSIONER OF INCOME-TAX, JAIPUR vs. ROYAL JEWELLERS, JAIPUR

In the result, the appeals filed by the Revenue are dismissed

reassessment, if any, relating to\nany assessment year falling within the period of six assessment years referred to\nin this sub-section pending on the date of initiation of the search under Section\n132 or making of requisition under Section 132A, as the case may be, shall\nabate.\" What is clear from this is that Section 153A

SMT. SHIVA BHATIA,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

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. 1108/Jp/2019 Fu/Kzkj.K O"Kz@Assessment Year :2010-11 Smt. Shiva Bhatia, Cuke D.C.I.T., Vs. 49-A, New Colony, Gumanpura, Central Circle Kota. Kota. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Ahtpb 1598 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri P.C. Parwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 18/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 28/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)- 2, Udaipur Dated 28/06/2019 For The A.Y. 2010-11 In The Matter Of Confirmation Of Penalty Imposed U/S 271(1)(C) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Effective Grounds Have Been Taken. “1. Under The Facts & Circumstances Of The Case, The Order Passed U/S 271(1)(C) Is Illegal & Bad In Law. 2. The Ld. Cit(A) Has Erred On Facts & In Law In Confirming The Levy Of Penalty U/S 271(1)(C) Of The It Act, 1961 On The Alleged Undisclosed Salary Income Of Rs. 1,80,000/- Received From M/S Bhatia Corporation Pvt. Ltd. By Not Accepting The Explanation Of Assessee That Such Salary Income Was Inadvertently Left To Be Included At The Time Of Filing The Return.”

5A to section 271(1)(c) is satisfied in the instant case and therefore, levy of penalty is hereby directed to be deleted.” 8. After having gone through the facts of the present case, we noticed that only dispute in the present case is levy of penalty on the alleged undisclosed salary income of Rs.1,80,000/- credited

TIJARIA POLYPIPES LIMITED,JAIPUR vs. DCIT CIRLCE 4, JAIPUR

reassessment proceedings were taken. The\nSupreme Court found that the notice to the assessee was posted on 24 May 1993.\nThough there were five days left to pass the order, within the period of limitation,\ntwo days were Saturday and Sunday. The Supreme Court on the facts and\ncircumstances of the case quashed the proceedings without remitting it for passing

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

reassess under section 147 or pass an order\nenhancing the assessment or reducing a refund already made or\notherwise increasing the liability of the assessee under section 154, for\nany assessment year beginning on or before the 1st day of April, 2001.]\n\nThat the heading of section 14A, i.e. “Expenditure incurred in relation to\nincome not includible in total

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

reassess under section 147 or pass an order\nenhancing the assessment or reducing a refund already made or\notherwise increasing the liability of the assessee under section 154, for\nany assessment year beginning on or before the 1st day of April, 2001.]\n\nThat the heading of section 14A, i.e. “Expenditure incurred in relation to\nincome not includible in total

RAM SHRAN KATTA, 257, KATTA STREET, JAIN MANDIR WALI GALI, DURGAPURA, JAIPUR,JAIPUR vs. ITO WARD-6(4), JAIPUR

In the result, the appeals of the assessee are allowed

reassess the income of the other person in accordance with the\nprovisions of section 153A, if, that Assessing Officer is satisfied that the books of account\nor documents or assets seized or requisitioned have a bearing on the determination of the\ntotal income of such other person.”\n2.3.\nSection 153C of the Act makes it mandatory for AO of searched

RAM SHARAN KATTA, 257, KATTA STREET, JAIN MANDIR WALI GALI, DURGAPURA, JAIPUR,JAIPUR vs. ITO WARD-6(4), JAIPUR, WARD-6(4), JAIPUR

In the result, the appeals of the assessee are allowed

reassess the income of the other person in accordance with the\nprovisions of section 153A, if, that Assessing Officer is satisfied that the books of account\nor documents or assets seized or requisitioned have a bearing on the determination of the\ntotal income of such other person.”\n2.3.\nSection 153C of the Act makes it mandatory for AO of searched