KOSHAL KISHOR SHARMA,JAIPUR vs. DCIT(INTL. TAX), JAIPUR, JAIPUR

In the result, appeals of the assessee are allowed

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

reassessment notice is required to be issued by an Assessing Officer having proper jurisdiction over the assessee to whom such notice has been issued. Based on the evidence placed on record and after giving sufficient time to the revenue to rebut the contention based on the set of evidence placed on record, but revenue could not demonstrate that when

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR vs. SMT. PALLAVI MISHRA, JAIPUR

In the result, all the additional grounds of appeal as well as original ground of appeal no

246A(1)(a) of the Act where the assessee denies his liability to be assessed under the Act, he can prefer appeal to the ld. CIT(A) and accordingly, the assessee had preferred the present appeal within time allowed under the law. 10. Regarding fourth additional ground of appeal taken by the Revenue, it was submitted that the said ground

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)

147 and the notice u/s 148 deserved to be quashed. 2.No adequate opportunity: The ld. CIT(A) erred in law as well as on the facts of the case in passing the impugned order in a haste on dated 26.08.2024 without 8 SHRI PUNEET SINGHVI VS ITO, WARD 2(1), KOTA affording adequate and reasonable opportunity of being heard

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)

u/s. 142(1) of the Act dated 20.07.2023 submitted vide point no. 14 that deduction of interest was claimed on borrowing from IDFC first bank and PNB housing and the statement of the loan was submitted. Thus, the claim of the assessee was supported by the evidence. It was the decision of the assessee not to challenge the disallowance even

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

246A and 80P, of the Income-Tax Act, 1961 - Commissioner (Appeals) - Form of appeal and limitation (Condonation of delay) - Assessing Officer disallowed deduction claimed by assessee under section 80P - Assessee against impugned order filed appeal before Commissioner (Appeals) with a delay of 11 days and sought condonation of delay in filing appeal stating that delay was due to non-availability

DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. POONIA WINES, JAIPUR

In the result, the Cross objection of the assessee is allowed and the Revenue’s appeal is dismissed

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

u/s. 143(3) of IT Act: S. No. Nature of expenses Amount 1. Interest on late payment of TCS 3,81,033 2. Depreciation on vehicle claimed @ 30% 56,680 Thereafter in an action under section 147 of Income tax, both the sums were disallowed against which appeal under section 246A of Income tax Act was preferred. Vide order dated

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

147-203 2019-20 27.04.2022 3,92,77,480 17,02,82,090 13,10,04,612 204-273 2020-21 26.04.2022 6,69,95,750 18,79,04,440 12,09,08,688 274-324 2021-22 26.04.2022 10,49,04,680 65,30,18,040 54,81,13,364 325-405 Aggrieved from the additions made

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

147-203 2019-20 27.04.2022 3,92,77,480 17,02,82,090 13,10,04,612 204-273 2020-21 26.04.2022 6,69,95,750 18,79,04,440 12,09,08,688 274-324 2021-22 26.04.2022 10,49,04,680 65,30,18,040 54,81,13,364 325-405 Aggrieved from the additions made

RAM NIWAS YADAV,SHAHPURA vs. INCOME TAX OFFICER BEHROR, BEHROR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

246A of the IT Act, before the ld. CIT, (Appeals) which got transferred to NFAC, Delhi in 11 Ram Niwas Yadav vs. ITO pursuance to Notification no. 76/2020/F.N. 3701142/33/2020/TPL dated 25.09.2020. 7. That, assessee submitted its written submissions dated 16.01.2019 along with supporting documents in the said appeal and further submitted an application dated 09.02.2019 under Rule