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

short term capital gain of Rs.\n759696/- instead of long term capital loss of Rs. 179799/- as claimed by the\nassessee which is absolutely not acceptable as per above discussion. Therefore,\nShort term capital gain of Rs. 7,59,696/- is added to total income of assesee.\"\n1.5 It is humbly submitted that books of accounts of assessee's proprietorship

MAZHAR ILAHI SHAMSI,JAIPUR vs. ITO, WARD 1(1), JAIPUR, JAIPUR

In the result, appeal of the Assessee is partly allowed as per the terms indicated above

Bench: Dr. Manish Borad

reassessment proceedings is hereby dismissed. 4. Ground No.2 raised on merits of the case against the addition made under the head „long term capital gain‟ at Rs.3,96,516/- and „short

NIKHIL KHANDELWAL,KOTA vs. ITO WD-2(2), KOTA

In the result, the appeal of the assessee is allowed

Bench: The Hearing.”

gains (whether relating to short-term capital assets or any other capital assets). 4 Nikhil Khandelwal vs. ITO Considering the above facts, it is kindly requested to reassess

DINESSH KUMAR SHARMA,JAIPUR vs. ITO, WARD4(2), JAIPUR

In the result, appeal of the assessee is allowed

short term capital loss, and did\nnot earn long term capital gains. In the present case, reopening under section 147 has been done\nwithout linking information received from Investigation Wing of Department to actual facts in\nthe appellant's case.\n\n2. Legal position in this regard-\n\n2.1 In this regard, provisions of section 147 are reproduced hereunder

SAJJAD ALI,CHITTORGARH vs. DCIT(INTL)- JAIPUR, JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

Short Term Capital Gains shall not be calculated on the entire consideration of Rs. 1,00,33,670/- and added back to the total income. On perusal of your bank a/c 18890100006023 of Bank of Baroda, it is observed that you have received an interest of Rs. 2,00,000/- which has not been offered in the total income

SMT. LAKSHMI AGARWAL ,JAIPUR vs. ITO, WARD-4(5), JAIPUR, JAIPUR

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

Bench: recording satisfaction for issuance of notice since the information is specific. Thus the reasons recorded for re-opening is on borrowed satisfaction and not on any satisfaction by the AO. The

Short Term Capital Gain. Even if it is not treated as accommodation entry, the appellant has earned STCG of Rs. 10,05,000/-, he ought to have offered the same as STCG and paid taxes thereon. Therefore, the appellant is non-filer and assumption of jurisdiction u/s. 148 of the Act is valid. 2.4 After having gone through the entire

BALVEER SINGH,JAIPUR vs. ITO WARD 3(3) JAIPUR, INCOME TAX DEPARTMENT

short-term capital gains. The Tribunal decided to set aside the appeal to the CIT(A) for fresh adjudication to provide the assessee with a sufficient opportunity to present evidence and submissions.", "result": "Allowed", "sections": [ "143(3)", "147", "148", "142(1)", "145(3)", "271(1)(c)", "271(1)(b)", "271B", "274", "234B", "234D", "244A" ], "issues": "Whether the reassessment

PRAMILA AGARWAL,JAIPUR vs. THE INCOME TAX OFFICER WARD-2(5), JAIPUR

In the result, the appeal of the assessee is allowed

term capital gain (LTCG, in short) of Rs.\n1,37,83,051/- declared by assessee on account of sale of shares of M/s Splash Media\n& Infra Ltd(SMIL) now known as M/s Luharuka Media & Infra Ltd in her return of\nincome as bogus and further addition of Rs.8,51,610/- was made u/s 69C by alleging\nthe same

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC-2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

short term capital gain earned on sale of aforementioned land. Based on whatever material is available on file and in absence of any new submission/ finding and any other material for which the appellant was provided so many opportunities, I do not find any infirmity in the addition made by the AO. This Ground of Appeal is rejected

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR , LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

short term capital gain earned on sale of aforementioned land. Based on whatever material is available on file and in absence of any new submission/ finding and any other material for which the appellant was provided so many opportunities, I do not find any infirmity in the addition made by the AO. This Ground of Appeal is rejected

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

short term capital gain earned on sale of aforementioned land. Based on whatever material is available on file and in absence of any new submission/ finding and any other material for which the appellant was provided so many opportunities, I do not find any infirmity in the addition made by the AO. This Ground of Appeal is rejected

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

Term Capital Gain Nil The sale consideration of Rs.2,08,79,000 in F.Y. 2011-12 and Rs.8,35,11,625 (3,00,00,000+ 3,77,00,000+ 1,50,00,000+ 7,21,000) in F.Y. 2013-14 is duly tallied with the sale agreement 30 ITA No. 94 & CO. No. 22/JPR/2025 Smt. Kamla Prabha L/h Late

SUSHILA DEVI JANGID,JAIPUR vs. ITO, WD 7(2), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 374/JP/2025 निर्धारणवर्ष / AssessmentYears : 2010-11 Smt. Sushila Devi Jangid 65, Koshaliya Vihar Hajyawala,Muhana Mandi Ke Pass, Sanganer, Jaipur 302 029 बनाम Vs. The ITO Ward 7(2) Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AFMPJ 2091 P निर्धारिती की ओरसे / Assesseeby : Shri Utkarsh Mishra, Advocate राजस्व की ओरसे / Revenue by :Shri Gautam Sing

reassessment proceedings u/s 147 for A.Y 2010-11 resulted in the Best Judgement Assessment of the assessee and an Order under Section 147 r.w.s 144 of the Act was issued upon the assessee on 24.12.2017 [PB 1 - 6]. This Order resulted in a demand of Rs. 10,98,750/- on account of alleged unexplained Short-term Capital Gain

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)

gains, assessee claimed cost of acquisition being fair market value as on 1-4- 1981 Assessing Officer held that there was no cost incurred for purchase/acquisition of tenancy rights and accordingly took cost of acquisition at nil Whether case of assessee fell under section 49(1)(iii)(a) and once capital asset in question became property of assessee

MACRO PROPRIETIES PRIVATE LIMITED,M 28 INCOME TAX COLONY TONK ROAD JAIPUR vs. DCIT CENTRAL CIRCLE 2, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

short term capital gain earned on sale of aforementioned land. Based on whatever material is available on file and in absence of any new submission/ finding and any other material for which the appellant was provided so many opportunities, I do not find any infirmity in the addition made by the AO. This Ground of Appeal is rejected

JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

short \"DRP'] passed under Section 144C(5) of the\nAct dated 19.12.2024.\n2. As the issues in both appeals are similar, related, and were heard\ntogether by consent, they are disposed of by this common order.\n3. The hearing of the appeal was conducted after issue of proper\nnotices to both the parties with a option to attend in virtual

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)

short 'the Act') dated 27.12.2019. 2. Since the issues involved in all these appeals of the revenue for all four assessee’s are almost identical and having common grounds, all these appeals of the revenue and the cross objections of the assessee were heard together with the agreement of both the parties and are being disposed off by this consolidated

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)

short 'the Act') dated 27.12.2019. 2. Since the issues involved in all these appeals of the revenue for all four assessee’s are almost identical and having common grounds, all these appeals of the revenue and the cross objections of the assessee were heard together with the agreement of both the parties and are being disposed off by this consolidated