CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

ii) an order cancelling the order under section 97CA and directing a fresh order under the said section] Explanation 1.-For the removal of doubts, it is hereby declared that, for the purposes of this sub-section. (a) an order passed on or before or after the 1st day of June, 1988] by the Assessing Officer for the Transfer Pricing

LATE SHRI JITENDRA NAGAR THROUGH HIS L/R SMT. DEEPIKA NAGAR,BARAN vs. INCOME TAX OFFICER WARD BARAN, BARAN

In the result, appeal of the assessee is allowed

Bench: The Date Of Hearing.”

147 read with section 144B and (ii) notice issued 36 Late Shri Jitendra Nagar through L/R Smt. Deepika Nagar, Baran. u/s 148 by the ld. Assessing officer is without proper approval and satisfaction of higher authority u/s 151 of the Act and entire proceeding is void-ab-initio. Both these grounds are inter-related, inter-connected, therefore, these grounds

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

u/s 131 on the address of above companies requesting furnishing of books of accounts, details of bank accounts, copies of Kedia Builders and Colonizers Pvt. Ltd., Jaipur ITR and other documents, but the same could not be served due to non-existence of the companies on their respective given addresses. From the Database of the department, it is gathered that

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

ii) The reply of the assessee is not acceptable as the Interest on\naccount of late payment of TDS was not an allowable expenditure u/s\n36(1)(iii) of the Act.\n(iii) Since no such addition on account of disallowance u/s 36(1)(iii) of\nthe Act had been made by the AO, while completing the assessment on\n15/04/2021

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

36 of order) held as under:\n\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court it is\nheld that the Id. AO rightly issued notices u/s 153A

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

reassessment under Sections 139,147,148,149,151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

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

36 while\ndealing with the appeal of the assessee has issued direction to the Id. AO\nwhich reads as under :\n“Accordingly, the judgement of Hon'ble Supreme Court in the case of Abhisar\nBuildwell (supra) and U. K. Paints (supra) are squarely applicable to the facts of\nthe case. Accordingly, following the judgment of honorable Supreme Court

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

36 17. Computation of Income of the appellant for AY 2016-17 37-38 S. No. Description Page no. 1 Audited Balance Sheet and P & L Account for 31.03.2024 1-10 2 Bank statement of the assessee for November, 2024 11-21 3 Screen shot of information with AO used for issue of notice u/s 148 22 4 Notice u/s

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

ii) obtain the previous approval of the authority specified under section 151. A notice issued without complying with the preconditions is invalid as it affects the jurisdiction of the assessing officer. Therefore, the reassessment notices issued under section 148 of the new regime, which are in pursuance of the deemed notices, ought to be issued within the time limit surviving