OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

reassessment is to be done in two different stages challenging the reasons of reopening and (i) challenging the assessment order. Assessee's challenge to the order of the assessing officer rejecting the objection against the reasons of reopening and assessce's challenge to the assessment order are two separate proceedings. Assessee cannot challenge order of the assessing officer disposing objections

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

32(1)(iia) of the Act during the course of original assessment proceedings under section 143(3) of the Act. Now, examining the said claim of additional depreciation during the reassessment proceedings would therefore be a clear case of change of opinion. On this ground as well, the reassessment proceedings cannot be held valid in law.” 7. Reliance was also

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

32. In response to this notice the assessee filed computation of income placed on paper book page no. 33 to 34. The learned AO has completed the re-assessment proceedings by making addition of Rs. 47,13,333/- which has already been considered by the assessee in computation and also by disallowing exemption u/s 11 of Income

RASHLEELA ENTERPRISES PRIVATE LIMITED, JAIPUR,JAIPUR vs. ACIT CEN CIR 3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalrashleela Enterprises Pvt. Ltd., C-5, Krishna Balram, Calgiri Road, Malviya Nagar, Jaipur 302017. Pan No.: Aadcr2594J ...... Appellant Vs.

147 of Income Tax Act, 1961 ("ITA"). The action of the Ld. CIT (A) is illegal, unjustified, arbitrary and against the facts of the case. Relief may please be granted by quashing the reassessment proceedings being illegal and without any basis. 2. In the facts and circumstances of the case and in law, Ld. CIT (A) has erred in confirming

M/S RAJASTHAN RAJYA VIDYUT PRASARAN NIGAM LTD.,VIDYUT BHAWAN, JAN PATH, JYOTI NAGAR, JAIPUR vs. DCIT, CIRCLE-6, , JAIPUR

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

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

reassessment proceedings ,the AO issued notice u/s 142(1) dt.03.10.2019requiring the assessee to justify the write-off of Rs.200 crore due from Ajmer Vidyut Vitran Nigam Limited in its books of account as bad debts. He further required the assessee to provide proof of including this amount in computing the income for earlier years.In response to same, assessee filed

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. SH. NAVAL KISHORE, KOTA

In the result appeal filed by the assessee stands allowed and that of the revenue stands dismissed

u/s 2(31) of the act. #### 3. Supporting Case laws: - 3.1 Principal CIT vs. Saumya Construction ((2017) 297 CTR (Guj) 387 : (2016) 387 ITR 529 (Guj)) - 3.2 In the case of Dy. CIT vs. Smt. Shivali Mahajan & Ors. (ITA No. 5585/Del/2015), the Tribunal was considering whether books of accounts, money, bullion, jewellery found during the course of search relates

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

147 r.w.s. 143(3) 2013-14 151/JPR/2024 20.12.2023 31.03.2015 u/s 144/142(1) 2012-13 467/JPR/2018 01.12.2017 23.03.2015 u/s 144 r.w.s 153A 2013-14 468/JPR/2018 02.02.2018 23.03.2015 u/s 144 r.w. 153B(1)(b) 2008-09 352/JPR/2018 01.01.2018 31.03.2015 u/s 143(3) r.w.s. 153A 4 ITA No. 331/JPR/2017 & 435 to 440/JPR/2018 ITA No. 467,468 & 352/JPR/2018 & 145 & 151/JPR/2024 2. Since the issues

SIYARAM EXPORTS INDIA PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

147 r.w.s. 143(3) 2013-14 151/JPR/2024 20.12.2023 31.03.2015 u/s 144/142(1) 2012-13 467/JPR/2018 01.12.2017 23.03.2015 u/s 144 r.w.s 153A 2013-14 468/JPR/2018 02.02.2018 23.03.2015 u/s 144 r.w. 153B(1)(b) 2008-09 352/JPR/2018 01.01.2018 31.03.2015 u/s 143(3) r.w.s. 153A 4 ITA No. 331/JPR/2017 & 435 to 440/JPR/2018 ITA No. 467,468 & 352/JPR/2018 & 145 & 151/JPR/2024 2. Since the issues

SIYARAM EXPORTS INDIA PRIVATE LIMITED,JAIPUR vs. ITO WARD 6(4), JAIPUR, JAIPUR

147 r.w.s. 143(3) 2013-14 151/JPR/2024 20.12.2023 31.03.2015 u/s 144/142(1) 2012-13 467/JPR/2018 01.12.2017 23.03.2015 u/s 144 r.w.s 153A 2013-14 468/JPR/2018 02.02.2018 23.03.2015 u/s 144 r.w. 153B(1)(b) 2008-09 352/JPR/2018 01.01.2018 31.03.2015 u/s 143(3) r.w.s. 153A 4 ITA No. 331/JPR/2017 & 435 to 440/JPR/2018 ITA No. 467,468 & 352/JPR/2018 & 145 & 151/JPR/2024 2. Since the issues