RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

forwarded to the Assessing officer.\nTherefore, it transpires that there is no further examination which has been\ncarried out by the Assessing officer. The fact that the assessee has filed its return\nof income u/s 139(1) was very much in the knowledge of the Assessing officer and\nthe latter could have verified the transactions with the reported transactions

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

forwarded to the Assessing officer.\nTherefore, it transpires that there is no further examination which has been\ncarried out by the Assessing officer. The fact that the assessee has filed its return\nof income u/s 139(1) was very much in the knowledge of the Assessing officer and\nthe latter could have verified the transactions with the reported transactions

RMS KARAMCHARI BACHAT AND SAKH SAHAKARI SAMITI LIMITED JAIPUR,JAIPUR vs. ITO, WARD-1(2), JAIPUR, JAIPUR

In the result, the appeals of the assessee are allowed

forwarded to the Assessing officer.\nTherefore, it transpires that there is no further examination which has been\ncarried out by the Assessing officer. The fact that the assessee has filed its return\nof income u/s 139(1) was very much in the knowledge of the Assessing officer and\nthe latter could have verified the transactions with the reported transactions

ADITYA CEMENT,BEHROR vs. ITO, BEHROR

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

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

loss to revenue caused by the working of the assessee the same should not have been accepted by the A.O. in the first place and otherwise revision proceedings u/s 263 and reassessment proceedings u/s 147 could have been undertaken as provided by Act. The A.O. chose it as a mistake apparent u/s 154 from the record which

ANUSHA FINVEST PVT LTD ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed

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

u/s 147 - investment in trade market through broker and manipulated his income by shifting in losses / shifting in profit - HELD THAT:- As the reopening was done on the basis of information received from the Investigation Wing as has been accepted by the AO and the CIT(A) in their respective orders, therefore, in the absence of independent application of mind

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

forwarding agent service, Transportation Service etc. With regards to the merits of the case, he stated that transaction, as above, is not related to him as far as he knows and he is not aware why his name is listed on the ledger received during search operations in the case of Shri Ajay Gangwal. He added that

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. SHRI PRAKASH CHAND KOTHARI, JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings as well as analysis/examination thereof during the course of reassessment proceedings and besides, other information/documentation relied upon by the Assessing officer during the course of reassessment proceedings to arrive at his findings and which forms the basis of subject addition of undisclosed investment in the impugned order. These include information received from DCIT Central Circle-3 Jaipur prior

SHRI PRAKASH CHAND KOTHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

reassessment proceedings as well as analysis/examination thereof during the course of reassessment proceedings and besides, other information/documentation relied upon by the Assessing officer during the course of reassessment proceedings to arrive at his findings and which forms the basis of subject addition of undisclosed investment in the impugned order. These include information received from DCIT Central Circle-3 Jaipur prior

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRLCE-7, JAIPUR

In the result the appeal no

carry forward loss under sub-section (3) of\nSection 139, a revised return could be filed in respect of such a return. We\nare conscious that we are not directly concerned with such a situation.\n8. In view of the above discussion, we do not find any error in the view of the\nAppellate Tribunal. Tax appeal is, therefore, dismissed

SINCERE ARCHITECTS ENGINEERS PVT. LTD.,JAIPUR vs. ACIT, CIRCLE-7, JAIPUR

In the result the appeal no

carry forward loss under sub-section (3) of\nSection 139, a revised return could be filed in respect of such a return. We\nare conscious that we are not directly concerned with such a situation.\n8. In view of the above discussion, we do not find any error in the view of the\nAppellate Tribunal. Tax appeal is, therefore, dismissed

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

forwarded the same\nto the counsel at Jaipur without any further delay.\n2.4 Thus, the delay in filing of the instant appeal was not at all\ndeliberate or intentional but arose due to circumstances beyond the\nassessee's control, primarily stemming from the unintended and\nbonafide mistake committed by the Employee working at the Assessee-\nCompany. The Assessee has acted

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

In the result, the appeal of the assessee is allowed

carried out in year 2016 and prior to 31-3-2021 in premises of\nanother assessee and nothing more and, therefore, no proceedings for reassessment\ncould be drawn under section 148A - Assessing Officer did not find merit in reply of\nassessee and passed an order under section 148A(d) - Whether since entire basis for\nreopening assessment was nothing but material

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

carry forward loss under sub-section (3) of Sh. Dheeraj Singh Sisodiya vs. DCIT Section 139, a revised return could be filed in respect of such a return. We are conscious that we are not directly concerned with such a situation. 8. In view of the above discussion, we do not find any error in the view of the Appellate

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

carry forward loss under sub-section (3) of Sh. Dheeraj Singh Sisodiya vs. DCIT Section 139, a revised return could be filed in respect of such a return. We are conscious that we are not directly concerned with such a situation. 8. In view of the above discussion, we do not find any error in the view of the Appellate

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

carry forward loss under sub-section (3) of Sh. Dheeraj Singh Sisodiya vs. DCIT Section 139, a revised return could be filed in respect of such a return. We are conscious that we are not directly concerned with such a situation. 8. In view of the above discussion, we do not find any error in the view of the Appellate

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

carry forward loss under sub-section (3) of Sh. Dheeraj Singh Sisodiya vs. DCIT Section 139, a revised return could be filed in respect of such a return. We are conscious that we are not directly concerned with such a situation. 8. In view of the above discussion, we do not find any error in the view of the Appellate

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

carry forward loss under sub-section (3) of Sh. Dheeraj Singh Sisodiya vs. DCIT Section 139, a revised return could be filed in respect of such a return. We are conscious that we are not directly concerned with such a situation. 8. In view of the above discussion, we do not find any error in the view of the Appellate

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

carry forward loss under sub-section (3) of Sh. Dheeraj Singh Sisodiya vs. DCIT Section 139, a revised return could be filed in respect of such a return. We are conscious that we are not directly concerned with such a situation. 8. In view of the above discussion, we do not find any error in the view of the Appellate