KATRATHAL GRAM SEWA SAHKARI SAMITI LIMITED ,KATRATHAL vs. ITO WARD 1 SIKAR, SIKAR

9) clearly reveals that even\r\nunder those provisions, the restrictions placed with regard to the accrual of interest\r\non amounts assessed on an assessee iswith regard to the date of filing a return\r\nwithin the time prescribed under the IT Act. Under section 234A, however, although\r\nthe provision suggests that even a return filed beyond

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

In the result the appeal no

reassessed or recomputed in\na preceding order as if it were the total income; and\nY = the amount of tax calculated on the total income determined under\nclause (a) of sub-section (1) of section 143 or total income assessed\nreassessed or recomputed in a preceding order.\n(11) No addition or disallowance of an amount shall form the basis

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

In the result the appeal no

reassessed or recomputed in\na preceding order as if it were the total income; and\nY = the amount of tax calculated on the total income determined under\nclause (a) of sub-section (1) of section 143 or total income assessed\nreassessed or recomputed in a preceding order.\n(11) No addition or disallowance of an amount shall form the basis

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

270A of the Act for under reporting of income and thereby completed the assessment determining the total income at Rs. 3,87,72,400/-. u/s. 143(3) r.w.s. 153A of the Act. 3. Aggrieved from the order of Assessing Officer, assessee preferred an appeal before the ld. CIT(A). Apropos to the grounds so raised the relevant finding

SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

270A of the Act is initiated on this issue for underreporting of income.\nFurther, the assessee has purchased an immovable property i.e. Flat no. A-1001,\nA Wing, Priyanka Blossom Apartment, Nashik on 31.05.2018 at the consideration\nof Rs.38,20,000/- (stamp value) and claimed the deduction u/s 54 of the Act for\nthis transaction. But, deduction u/s

RAMDAS SINGH TOMAR,RAJASTHAN vs. INCOME TAX OFFICER, WARD 1(1), JAIPUR

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR, JM आयकर अपील सं. / ITA No. 1092/JP/2024 निर्धारण वर्ष / Assessment Year : 2018-19 Ramdas Singh Tomar M/s Om Sai Construction, Harikand Ka Pura Faraspura, Dholpur बनाम Income Tax Officer, Ward 1(1), Jaipur स्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AMZPT4728R अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Sh. Rahul Pandya, Adv. राजस्व की ओर से / Revenue by: Sh. Anup Singh, Addl. CIT सुनवा

9 Ramdas Singh Tomar vs. ITO provision of section 69A is not applicable since the amount withdrawn is verify bill from bank records nothing is concealed. That the Humble Appellant has received amount against supply of goods and payment has been received though banking channel from panchayat samities and the Humble Appellant has withdrawn cash for making payment to vendors/others

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

147, the intention of the legislature and the scheme of the Act for making assessment u/s 153A where search u/s 132 is initiated, is same i.e. in order to make assessment of total income, after having assumed the jurisdiction to assess total income, the powers of AO shall not remain restricted to mere those material which were seized during search

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

147, the intention of the legislature and the scheme of the Act for making assessment u/s 153A where search u/s 132 is initiated, is same i.e. in order to make assessment of total income, after having assumed the jurisdiction to assess total income, the powers of AO shall not remain restricted to mere those material which were seized during search

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed

147, the intention of the legislature and the scheme of the Act for making assessment u/s 153A where search u/s 132 is initiated, is same i.e. in order to make assessment of total income, after having assumed the jurisdiction to assess total income, the powers of AO shall not remain restricted to mere those material which were seized during search

ACIT, CC-4, , JAIPUR vs. SHRI ANSHUL JAIN, JAIPUR

In the result appeals of the revenue are dismissed

147, the intention of the legislature and the scheme of the Act for making assessment u/s 153A where search u/s 132 is initiated, is same i.e. in order to make assessment of total income, after having assumed the jurisdiction to assess total income, the powers of AO shall not remain restricted to mere those material which were seized during search

ACIT, C.C. -4, JAIPUR vs. MAVERICK COMMODITY BROKERS PVT. LTD., JAIPUR

In the result appeals of the revenue are dismissed

147, the intention of the legislature and the scheme of the Act for making assessment u/s 153A where search u/s 132 is initiated, is same i.e. in order to make assessment of total income, after having assumed the jurisdiction to assess total income, the powers of AO shall not remain restricted to mere those material which were seized during search

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT(CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

9. Under the Act different shades of power have been conferred on different authorities to deal with orders of assessment passed by the primary authority. While s. 147 confers power on the Assessing Authority itself to proceed against income escaping assessment, s. 154 of the Act empowers such authority to correct a mistake apparent on the face of the record

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

9. Under the Act different shades of power have been conferred on different authorities to deal with orders of assessment passed by the primary authority. While s. 147 confers power on the Assessing Authority itself to proceed against income escaping assessment, s. 154 of the Act empowers such authority to correct a mistake apparent on the face of the record

MANOJ KUMAR SHARMA,JAIPUR vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

9. Under the Act different shades of power have been conferred on different authorities to deal with orders of assessment passed by the primary authority. While s. 147 confers power on the Assessing Authority itself to proceed against income escaping assessment, s. 154 of the Act empowers such authority to correct a mistake apparent on the face of the record

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

9. Under the Act different shades of power have been conferred on different authorities to deal with orders of assessment passed by the primary authority. While s. 147 confers power on the Assessing Authority itself to proceed against income escaping assessment, s. 154 of the Act empowers such authority to correct a mistake apparent on the face of the record

RAM KISHAN VERMA,KOTA vs. PCIT (CIRCLE), JAIPUR

In the result appeal of the assessee in the ITA No

9. Under the Act different shades of power have been conferred on different authorities to deal with orders of assessment passed by the primary authority. While s. 147 confers power on the Assessing Authority itself to proceed against income escaping assessment, s. 154 of the Act empowers such authority to correct a mistake apparent on the face of the record

RAM KISHAN VERMA,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

9. Under the Act different shades of power have been conferred on different authorities to deal with orders of assessment passed by the primary authority. While s. 147 confers power on the Assessing Authority itself to proceed against income escaping assessment, s. 154 of the Act empowers such authority to correct a mistake apparent on the face of the record

HARISH JAIN,KOTA vs. PCIT (CENTRAL), JAIPUR

In the result appeal of the assessee in the ITA No

9. Under the Act different shades of power have been conferred on different authorities to deal with orders of assessment passed by the primary authority. While s. 147 confers power on the Assessing Authority itself to proceed against income escaping assessment, s. 154 of the Act empowers such authority to correct a mistake apparent on the face of the record