MOHAN LAL ASHOK KUMAR SARAF,JAIPUR vs. DCIT CEN CIR 1, JAIPUR

In the result, the appeal of the assessee is allowed as indicated hereinabove

section 68 submitted that considering the facts of the case of the assessee the same cannot be invoked. The assessee submitted all the details. The books of account of the assessee are audited and maintained in accordance with the rules prescribed. No defects whatsoever has been observed by the lower authority. Referring to clause 25 of the Form

GA INFRA PRIVATE LIMITED ,JAIPUR vs. PCIT, JAIPUR-2

In the result, appeal of the assessee is allowed

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

7 GA Infra Private Limited 4. Feeling dissatisfied from the order of the ld. PCIT, the ld. AR of the assessee has filed the present appeal as per grounds so raised and reiterated in para 2 above. The ld. AR of the assessee in support of the grounds so raised, filed a detailed submission which is reproduced here in below

SHRI BHANWAR LAL KHICHI,AJMER vs. INCOME TAX OFFICER, WARD-2-3, AJMER

In the result, the appeal of the assessee is allowed

7. After hearing the counsel for the parties and after perusing the record, this Court finds that the precedent law cited by the learned counsel for the petitioner is absolutely covering the present dispute as this Court has held in the aforementioned precedent law that the respondent Singhania University is a University established under the Statute and, therefore, in view

ISYS SOFTECH PVT. LTD.,JAIPUR vs. ITO, JAIPUR

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

68,382/-. Accordingly, the AO invoked the provisions of section 40(a)(ia) of the Act and disallowed the said amount. The assessee challenged the action of the AO before the ld CIT(A) but could not succeed because both the AO as well as ld. CIT(A) have held that the payment made by the assessee for purchase

VIJAY KUMAR VIJAYVERGIYA,JAIPUR vs. DCIT, CIRCLE-7, JAIPIUR

In the result ground no. 4 raised by the assessee is allowed

68 of the Act.” 4 Vijay Kumar Vijayvergiya vs. DCIT 6. The brief facts of the case are that the assessee is engaged in business of Real estate. The assessee e-filed its return of income on 22.10.2012 declaring total income of Rs. 15,62,770/-. The case was selected for scrutiny under CASS. A notice

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

68 of the Act. It was held that once the assessee has already included the amount of sale of Rs. 70 lacs in Profit and Loss Account and determined the income on that basis no further addition could be made u/s 68 of the Act as it would tantamount to double taxation of same income. The Assessing Officer could only

ISYS SOFTECH PRIVATE LIMITED,JAIPUR vs. CIT (A), JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

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

7. We have heard the rival contentions and perused the material placed on record. The bench noted that assessment u/s 143(3) of Act was completed by ld. AO vide order dated 29.03.2014 after disallowing Rs.1,14,68,832/-, under sec. 40(a)(i) of Act for payment made for supply of software to two USA companies on which

MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

7 years of 13 Mothers Education Hub, Jaipur. experience in teaching. He is a well-known faculty for Maths and is providing lectures in most of the branches of assessee.He is an income tax payer and the remuneration given to him is considered in his return of income (PB 9-12) and accepted by the department. Priyanka Devi

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case

THIKARIYA GRAM SEWA SAHKARI SAMITI LTD ,THIKARIYA vs. AO CPCITO WARD SIKAR, SIKAR

In the result, both the appeals filed by the assessee are allowed

7. We have heard the rival contentions and perused the material on\nrecord. In the instant facts, admittedly the assessee did not file return\nof income within the time permissible under section 139(1) of the Act.\nHowever, the assessee filed its return of income belatedly on 30-11-\n2020 and claimed deduction of Rs. 2,22,704/- under

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

68 taxmann.com 298 (Kerala), the Kerala High Court held\r\nthat a return filed by assessee beyond period stipulated under section 139(1) or\r\n139(4) or under section 142(1) or section 148 can also be accepted and acted\r\nupon for entertaining claim raised under section 80P provided further\r\nproceedings in relation

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

10A benefit claimed in the covering letter of the return filed u/s 148 of the Income Tax Act. It is also well-settled on the anvil of Hon'ble Apex Court decision in SunEngineering Works (P) Ltd 's case (supra) that no fresh exemption/benefit can be claimed by the assessee in the course of reassessment proceedings. The ITAT held