SHRI BHAGWATI PRASAD SHARMA,DAUSA vs. INCOME TAX OFFICER, WARD, DAUSA

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

234D as consequential in nature. The appellant totally denies it liability of charging of any such interest. Hence the interest so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal

SMT. SAROJ DHAKA,JAIPUR vs. ITO, WARD-6(3), JAIPUR

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

234D as consequential in nature. The appellant totally denies it liability of charging of any such interest. Hence the interest so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal

SHRI KAILASH CHAND GEHLOT,JAIPUR vs. ITO, WARD-5(3) JAIPUR

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

234D as consequential in nature. The appellant totally denies it liability of charging of any such interest. Hence the interest so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal

SHRI SURESH KUMAR CHAWLA,JAIPUR vs. ITO, WARD -6(3), JAIPUR

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

234D as consequential in nature. The appellant totally denies it liability of charging of any such interest. Hence the interest so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal

ASHA SHARMA,JAIPUR vs. ITO, WARD-2(3), JAIPUR

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

234D as consequential in nature. The appellant totally denies it liability of charging of any such interest. Hence the interest so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal

SHRI SHRINIVAS TRIPATHI,AJMER vs. INCOME TAX OFFICER, AJMER

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

234D as consequential in nature. The appellant totally denies it liability of charging of any such interest. Hence the interest so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal

SHRI ARVIND KUMAR SENGWA,AJMER vs. INCOME TAX OFFICER, WARD-2-1, AJMER

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

234D as consequential in nature. The appellant totally denies it liability of charging of any such interest. Hence the interest so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. 5. The appellant prays your honors indulgence to add, amend or alter all or any of the grounds of the appeal

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

147 and 148, of the Income-tax Act, 1961-\nBusiness income Chargeable as (Reassessment) Assessment year 2013-14\nAssessing Officer issued on assessee a notice under section 148 seeking to\nreopen assessment for reasons that as per Form No. 26AS assessee's total\nreceipt under sections 1944, 194C and 194J was of Rs. 5.23 crores, whereas in\nprofit and loss

PUNEET SINGHVI,KOTA vs. ITO, WARD-2(1), KOTA

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

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

234D of the Act. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, kindly be deleted in full. 2.1 Apropos Ground of appeals (supra), it is noted that the ld. CIT(A) has partly allowed the appeal of the assessee for statistical purposes

RAJNI VINOD MALHOTRA,MUMBAI vs. DCIT, INTERNATIONAL TAXATION, JAIPUR

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

147 of the Act at Rs. 3,46,08,520/-. Issued demand notice and challan. Charge interest u/s 234A, u/s 234B, u/s 234C & u/s 234D of the Act. Issued penalty notice u/s 271(1)(c) of the Act in respect of Income determined u/s 69A of the Act. Penalty notice u/s 271F r.w.s. 274 issued for non-compliance

AKSH OPTIFIBRE LIMITED,NEW DELHI vs. ACIT, CIRCLE - 2, ALWAR

In the result, all the appeal of the assessee is allowed

section 250 of the I.T. Act,\n1961, for the assessment year 2010-11.\n2.\nThe assessee has raised the following grounds of appeal :-\n\"1. On the facts and in the circumstances of the case and in law the Ld. A.O. has erred in\nlaw as well as on facts in Issuing notice u/s 148 to an entity which

RAJESH KUMAR KHANDELWAL,JAIPUR vs. INCOME TAX OFFICER, WARD – 2(1), JAIPUR

In the result, the appeal of the assessee is allowed

section 147 of the Income Tax Act, 1961 showing calculation of tax and interest chargeable, if any, is attached herewith forming part of this order. Charge interest u/s 234A/ 234B/234C and 234D, if any, a peer rules. Penalty proceedings u/s 271(1)(c) are initiated separately. Rajesh Kumar Khandealwal vs. ITO 7. Being aggrieved by the AO the assessee preferred

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)

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 of law and facts, kindly be deleted in full. 5. The appellant prays your honor indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

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)

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 of law and facts, kindly be deleted in full. 5. The appellant prays your honor indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

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)

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 of law and facts, kindly be deleted in full. 5. The appellant prays your honor indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

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

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

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 of law and facts, kindly be deleted in full.\n5.\nThe appellant prays your honor indulgences to add, amend or alter of or any of the\ngrounds of the appeal on or before the date

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

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

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

Reassessment was quashed. [S. 144, 144B, 147, 282, Rule 127, Art. 226] 1.6 In the instant case also, the Notice for Enablement of Communication window. (notice intimating start of appellate proceedings by NFAC) was issued on 01 11 02022. On the said date, the Primary email id registered in the PAN database was nekiwala71@gmail.com, but the NFAC sent the hearing

MAHESH KUMAR AGRAWAL,JAIPUR vs. ACIT CIRCLE 7 JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

147 of the Act vide notice dated 13.10.2014 u/s 148 of the Income Tax Act. It would not be out of place to mention here that during the year under appeal, assessee was employed with a company at Jaipur till July 2011 and thereafter joined a company at Ahmedabad. In order to attract him, new employer at Ahmedabad (M/s Adani

AKSHAT LOYALKA,JAIPUR vs. RJN-C-(101)(1), JAIPUR

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

234D of the Act. The levy interest being\ncharged, is contrary to the provisions of law and facts, kindly be deleted in full.\n6. The appellant prays your honor indulgences to add, amend or alter of or any of\nthe grounds of the appeal on or before the date of hearing.”\nWe find that as per order sheet placed