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

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

2) shall also apply in relation to a case where an\nassessee claims that no expenditure has been incurred by him in relation to income\nwhich does not form part of the total income under this Act :\nProvided that nothing contained in this section shall empower the Assessing Officer\neither to reassess under section 147 or pass an order enhancing

M/S. MAHALAXMI SAWS PVT. LTD., H-39, ROAD NO.2B, RIICO INDUSTRIAL AREA, SIRSI ROAD, BINDAYAKA, JAIPUR,JAIPUR vs. INCOME TAX OFFICER WARD-4(2) JAIPUR, JAIPUR

In the result, this appeal of the assessee is allowed

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.” From perusal of heading of section 14A, we observed that the "Expenditure incurred in relation to income

COMPUCOM SOFTWARE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-VI, JAIPUR

In the result, the appeal of the assessee is disposed off in light of aforesaid directions

14A. The action of ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by quashing the said disallowance made by the ld. AO and confirmed by the ld. CIT(A).” 2. In Ground No. 1, the assessee has challenged the reopening the assessment proceedings u/s 147

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue is dismissed

14A. In view of above, order of Ld. CIT(A) be upheld by dismissing the ground of department. 35 DCIT vs. M/s N. M. Agrofood Products Pvt. Ltd. 27. In addition to the above written arguments the ld. AR of the assessee argued that this being the search period assessment, the addition can only be made based on the incrementing

URMILA RAJENDRA MUNDRA,AJMER vs. INCOME TAX OFFICER, WARD-2(2), AJMER, AJMER

In the result grounds raised by the assessee is allowed

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

2,03,488/- being the amount of 200 % of the tax to be avoided and thereby the assessee has mis reported his income. 11 Urmila Rajendra Mundra vs. ITO Record also reveals that in the assessment proceeding the assessee while replying to the notice issued u/s. 142(1) of the Act dated 20.07.2023 submitted vide point no. 14 that deduction

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

section 143(3)/ 147 of the Act by raising the following grounds of\nappeal.\n\"1. On the facts and in the circumstances of the case and in law, Id. CTT(A) has\nerred in confirming the re-opening u/s 147 of the Act, of the assessment completed\nu/s 143(3) of the Income Tax Act, 1961, arbitrarily.\nITA NO.616/JPR/2024

INCOME TAX OFFICER, WARD-1, BEAWAR vs. SHRI MANOJ AMAR CHAND TAILOR, MASUDA BIJAINAGAR

In the result, the appeal filed by the Revenue is dismissed

14A. During the course of search and seizure operation, statement of Shri Gyan Chand Bhanwar Lai Jain R/o Flat No. 1402, Span Heights, Near Salasar Business Park, Bhayander (W), Thane were recorded u/s 132 (4) of IT Act, 1961 by the ADIT (Inv.), Unit III (1), Mumbai. The relevant portion of statement is reproduced below:- Question No. 23, In reply

SHRI MANOJ AMAR CHAND TAILOR,MASUDA BIJAINAGAR vs. INCOME TAX OFFICER, WARD-1, BEAWAR

In the result, the appeal filed by the Revenue is dismissed

14A. During the course of search and seizure operation, statement of Shri Gyan Chand Bhanwar Lai Jain R/o Flat No. 1402, Span Heights, Near Salasar Business Park, Bhayander (W), Thane were recorded u/s 132 (4) of IT Act, 1961 by the ADIT (Inv.), Unit III (1), Mumbai. The relevant portion of statement is reproduced below:- Question No. 23, In reply

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

147, Section 148, Section 149, Section 151 and Section 153, where the Assessing Officer is satisfied that, (a) any money, bullion, jewellery or other valuable article or thing, seized or requisitioned, belongs to; or (b) any books of account or documents, seized or requisitioned, pertains or pertain to, or any information contained therein, relates to, a person other than

RESONANCE EDUVENTURES LIMITED, KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

14A Rs. 2,05,361/- Total Benefit Rs. 25,07,454/- 4. The ld. CIT (A) further erred in law as well as on the facts of the case in confirming the interest charged u/s 234D of the Act. The appellant totally denies its liability of charging of any such interest. The interest so charged, being contrary to the provisions

RESONANCE EDUVENTURES LIMITED,,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, , KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

14A Rs. 2,05,361/- Total Benefit Rs. 25,07,454/- 4. The ld. CIT (A) further erred in law as well as on the facts of the case in confirming the interest charged u/s 234D of the Act. The appellant totally denies its liability of charging of any such interest. The interest so charged, being contrary to the provisions

RESONANCE EDUVENTURES LIMITED,KOTA vs. ACIT DCIT, CENTRAL CIRCLE,, KOTA

In the result, all the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

14A Rs. 2,05,361/- Total Benefit Rs. 25,07,454/- 4. The ld. CIT (A) further erred in law as well as on the facts of the case in confirming the interest charged u/s 234D of the Act. The appellant totally denies its liability of charging of any such interest. The interest so charged, being contrary to the provisions

RESONANCE EDUVENTURES LIMITED,KOTA,KOTA vs. ACIT DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, all the appeals of the assessee are allowed

14A\nRs.2,05,361/-\nTotal Benefit\nRs.25,07,454/-\n4.\nThe ld. CIT (A) further erred in law as well as on the facts of the case in confirming\nthe interest charged u/s 234D of the Act. The appellant totally denies its liability of\ncharging of any such interest. The interest so charged, being contrary to the\nprovisions