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

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

133A dated 09-12-2014. If the survey action would not\nhave been conducted the assessee would never have disclosed the same in\nhis return ofincome. The assessee was intentionally and knowingly\nconcealing his investment in stock which was unearth while survey\nproceeding.\nIn view of the above discussions and the facts of the case it is clear\nthat

PINCITY JEWLHOUSE PVT. LTD.,JAIPUR vs. PCIT, CC, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the date of hearing." 3. At the outset of hearing, the Bench observed that there is delay of 58 days in filing of the present appeal by the assessee for which the Id. AR of 3

reassessment for assessment year 2011-2012 was initiated and assessed. Benefit of deduction u/s.10AA was granted. 6. That during the year under consideration assessee appellant had filed its income tax return on 30.11.2015 at Rs 4,68,02,540/- PB-I, Pg. 165-202. 7. That survey proceeding u/s 133A

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

reassessment order u/s 143(3) r/w 147, has started with the total income as assessed after giving effect to the order of the CIT (A) u/s 250 dt. 09.04.2019 at Rs. 75,95,250/-. Therefore, the ld. AO cannot blow hot and cold in the same breath now. 3. It is submitted that S. 44AB of the Act has been

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

reassessment for assessment year 2011-2012 was initiated u/s. 147 on\naccount of unverifiable purchases and assessment order u/s. 143(3) r.w.s.\n147 of the Act was passed on 18.12.2017 [PB 52-66]. Benefit of deduction\nu/s.10AA was partially disallowed, subsequently relief was granted to the\nassessee appellant by the Hon'ble ITAT.\n1.12. That survey proceeding u/s 133A

SADHWANI WOOD PRODUCT PRIVATE LIMITED ,KOTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL JAIPUR , JAIPUR

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [sub-section (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner:]\n18.1

SADHWANI WOOD PRODUCT PRIVATE LTD ,KOTA vs. PRINCIPAL COMMISSIONER OF INCOME TAX, (CENTRAL) JAIPUR , JAIPUR

reassessment shall be passed by an Assessing\nOfficer below the rank of Joint Commissioner in respect of each assessment year\nreferred to in clause (b) of [sub-section (1) of] section 153A or the assessment\nyear referred to in clause (b) of sub-section (1) of section 153B, except with the\nprior approval of the Joint Commissioner:]\n18.1

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI GOVIND NARAYAN SHARMA, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, CENTRAL CIRCLE, AJMENR, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI GOVIND NARAYAN SHARMA, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

INCOME TAX OFFICER, WARD-2, KISHANGARH vs. SHRI RAJU, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

133A was carried out by Investigation wing on the basis of information by FIU-IND suspicious transaction the business cum residential premises of the assessee and statements were also recorded u/s 131. During the survey operation, it was found that assessee maintains bank accounts in different branches of Kishangarh and desposited money below the threshold limit. As the facts