DEPUTY COMMISSIONER OF INCOME TAX , JAIPUR vs. BHARAT SPUN PIPE AND CONSTRUCTION COMPANY, JAIPUR

In the result the appeal of the revenue in ITA no

36(1)(va), thus the re-opening of the assessment by\nalleging the receipts from M/s DRAIPL as bogus, for which the information had\nalready been supplied and available on record in the assessment proceedings u/s\n143(3) is nothing but reconsideration of the accepted fact and tantamount to\nchange of opinion on the same facts.\n\nIn other words

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)

36(1)(va) of the Act. The learned AO has also not allowed the benefit of registration u/s 12AA of the Income Tax Act and not granted the exemption u/s 11 & 12 of the Income Tax Act 1961. Copy of order is placed on paper book page no. 1 to 5. Aggrieved with the order of the Learned Assessing Officer

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

reassess under section 147 or pass an order\nenhancing the assessment or reducing a refund already made or\notherwise increasing the liability of the assessee under section 154, for\nany assessment year beginning on or before the 1st day of April, 2001.]\n\nThat the heading of section 14A, i.e. “Expenditure incurred in relation to\nincome not includible in total

DCIT, JAIPUR vs. GVK JAIPUR EXPRESSWAY PVT LTD, JAIPUR

In the result, the appeal of the revenue for the years [A

reassess under section 147 or pass an order\nenhancing the assessment or reducing a refund already made or\notherwise increasing the liability of the assessee under section 154, for\nany assessment year beginning on or before the 1st day of April, 2001.]\n\nThat the heading of section 14A, i.e. “Expenditure incurred in relation to\nincome not includible in total

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

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

36(1)(va) for\ndelay in deposit of ESI/PF, however, has held that the assessment order dated\n12.04.2021 passed by Id. Assessing Officer is erroneous & prejudicial to the\ninterest of revenue qua (a) benefit of section 10AA is not available to the\nassessee appellant, (b) disallowance u/s. 14A ought to have been made, (c)\nsurrendered stock should be subjected

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRE CIRCLE -1, JAIPUR

va) of the Income Tax Act, arbitrarily.\n7.1 That, ld.CIT(A) has further erred in confirming the disallowance of\nRs.26,773/- on account of employee’s contribution to PF and ESI, by brushing\naside the fact that employee’s contribution was deposited with a short delay from\nthe dates stipulated under the PF/ESI Act and all the sums were deposited

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

M/S BHIVARAM PANNALAL KUMAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

u/s 132(4) where certain facts are recorded, from the interpretation of which AO could conclude that there was some undisclosed income, then that statement can be 52 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur considered as incriminating material. However, in the present case, the statement stood retracted supported by reasons and subsequent to this decision various High

DCIT, CC-3, JAIPUR vs. M/S BHIVARAM PANNALAL KUMAWAT, JAIPUR

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

u/s 132(4) where certain facts are recorded, from the interpretation of which AO could conclude that there was some undisclosed income, then that statement can be 52 M/s. Bhivaram PannalalKumawat vs ACIT , Central Circle-3, Jaipur considered as incriminating material. However, in the present case, the statement stood retracted supported by reasons and subsequent to this decision various High

VIKAS DUGAR LEGAL HEIR OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL), JAIPUR

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

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

36(1)(va) of the Act without making any reference to any incriminating material found. Therefore, the disallowance/addition made by the AO for these 3 assessment years completed u/s 153A is undisputedly not based on any incriminating material found or seized during the course 6 ITA No. 597 to 599/JP/2017 M/s Rajasthan Fort & Palace Pvt. Ltd. Vs DCIT of search

VIKAS DUGAR L/H OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL), JAIPUR

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

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

36(1)(va) of the Act without making any reference to any incriminating material found. Therefore, the disallowance/addition made by the AO for these 3 assessment years completed u/s 153A is undisputedly not based on any incriminating material found or seized during the course 6 ITA No. 597 to 599/JP/2017 M/s Rajasthan Fort & Palace Pvt. Ltd. Vs DCIT of search

VIKAS DUGAR L/H OF LATE SHRI KESHARI SINGH DUGAR,JAIPUR vs. PCIT (CENTRAL) JAIPUR, JAIPUR

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

Bench: or in the course of hearing of the appeal.”

36(1)(va) of the Act without making any reference to any incriminating material found. Therefore, the disallowance/addition made by the AO for these 3 assessment years completed u/s 153A is undisputedly not based on any incriminating material found or seized during the course 6 ITA No. 597 to 599/JP/2017 M/s Rajasthan Fort & Palace Pvt. Ltd. Vs DCIT of search