RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

127 of the Act shall apply to the assessment made in accordance the said Scheme subject to the following exceptions, modifications and adaptations Clause (2) of the Notification Nos. 60 and 61 of 2020 dated 13-8-2020 enable the Principal Chief Commissioner or Principal Director General in charge of National e-Assessment Centre, at any stage of the assessment

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

127 of the Act circulated vide Pr. CIT/Alw/127/2015-16/2602 dated 12-02-2016. Notice under section 153A of the Act was issued and served upon the Assessee on 04/07/2016 requiring him to file a true and correct return of income as prescribed under Rule 12 of the Income Tax Rules, 1962 within 15 days of the service of the said

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

127 of the Act circulated vide Pr. CIT/Alw/127/2015-16/2602 dated 12-02-2016. Notice under section 153A of the Act was issued and served upon the Assessee on 04/07/2016 requiring him to file a true and correct return of income as prescribed under Rule 12 of the Income Tax Rules, 1962 within 15 days of the service of the said

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

127 of the Act circulated vide Pr. CIT/Alw/127/2015-16/2602 dated 12-02-2016. Notice under section 153A of the Act was issued and served upon the Assessee on 04/07/2016 requiring him to file a true and correct return of income as prescribed under Rule 12 of the Income Tax Rules, 1962 within 15 days of the service of the said

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

127 of the Act circulated vide Pr. CIT/Alw/127/2015-16/2602 dated 12-02-2016. Notice under section 153A of the Act was issued and served upon the Assessee on 04/07/2016 requiring him to file a true and correct return of income as prescribed under Rule 12 of the Income Tax Rules, 1962 within 15 days of the service of the said

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 u/s 143(2

PEEYUSH AGARWAL,JAIPUR, RAJASTHAN vs. ITO, WARD 1(5), JAIPUR, JAIPUR, RAJASTHAN

In the result Ground and 1 and 2 raised by the assessee are allowed

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

section 68 of the 51 Peeyush Agarwal, Jaipur. Act that will amount to double taxation once as sales and again as unexplained cash credit which is against the principles of taxation. Assessee was having only one source of income from trading in beedi, tea power and pan masala and therefore provisions of section 115BBE of the Act will

RAJENDRA KUMAR AGRAWAL,JAIPUR vs. ACIT CEN CIR 1 , C-SCHEME, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

2,01,92,401/- under section 68 of the Income Tax Act, 1961 on the ground that the Appellant could not submit the proof of their genuineness in time before the AO is not sustainable. The Appellant had submitted the balance confirmation before the Ld. CIT(A) which were not considered on the ground that the same were

ANSHU SAHAI (HUF), JAIPUR,JAIPUR vs. ACIT, CENTRAL CIRCLE 2, JAIPUR, JAIPUR

2) dated 10.04.2023 and asked to file certain\ninformation/details in support of income during the year under\nconsideration. Thereafter, the case was centralized to ACIT, Central Circle-\n2, Jaipur vide order u/s 127 of PCIT-2, Jaipur vide order dated 13.07.2023.\nThe assessment proceedings were commenced by issuance of notice u/s\n142(1) along with questionnaire on 18.12.2023.\n5.1

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

127 of the I. T. Act dated 28.10.2020 issued by CIT (E) the case was centralized with DCIT(E), Circle-Jaipur. The CBDT, in view of COVID extended the limitation to finalize assessment through various notifications. Finally vide notification dated 25-06-2021 limitation to complete assessment was extended to 30.09.2021. In this case due to technical difficulty pendency could

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

127 of the I. T. Act dated 28.10.2020 issued by CIT (E) the case was centralized with DCIT(E), Circle-Jaipur. The CBDT, in view of COVID extended the limitation to finalize assessment through various notifications. Finally vide notification dated 25-06-2021 limitation to complete assessment was extended to 30.09.2021. In this case due to technical difficulty pendency could

INCOME TAX OFFICER WARD 1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

68 – High court\nin impugned order noted that summons to shareholders under section 131 could not be\nserved with remark that addresses were not available and that shareholders were first time\nAssessees and were not earning enough income to make deposits in question and held that\nsince assessee did not offer to procure presence of shareholders, assessee failed

INCOME TAX OFFICER WARD-1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

68 – High court\nin impugned order noted that summons to shareholders under section 131 could not be\nserved with remark that addresses were not available and that shareholders were first time\nAssessees and were not earning enough income to make deposits in question and held that\nsince assessee did not offer to procure presence of shareholders, assessee failed

INCOME TAX OFFICER WARD 1 JHUNJHUNU, JHUNJHUNU vs. BAGARIA TRADE IMPEX, CHURU

In the result, appeal of the Revenue is allowed and order of the AO is\nconfirmed

68 – High court\nin impugned order noted that summons to shareholders under section 131 could not be\nserved with remark that addresses were not available and that shareholders were first time\nAssessees and were not earning enough income to make deposits in question and held that\nsince assessee did not offer to procure presence of shareholders, assessee failed

KALINDEE ESTATES PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

section 68 and added it\nto income of assessee On appeal, Commissioner (Appeals) deleted addition\nOn revenue's appeal to Tribunal, assessee showed that 111 deposits of Rs.\n19,000/- each in cash were made in bank account of 'D' Ltd. which were converted\ninto drafts and in this manner 'D' Ltd. subscribed to share application of assessee\ncompany

RAGHAV KUMAR DHOOT,JAIPUR vs. DCIT CENTRAL CIRCLE 1, JAIPUR

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

127 of the Act vide order\ndated 07.01.2021 of Pr. CIT-1, Jaipur. Statutory notice as required\nunder section 142(1) of the Act was issued on 07/02/2021 along\nwith questionnaire, which was duly served upon the assessee\nthrough e-filing portal. In response thereto, the assessee filed its\nreply, details and submissions from time to time which were

PADMAVATI AGRICO (INDIA) PVT LTD,AJMER vs. ACIT CIRCLE - 1, AJMER

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

68-69 15 Padmavati Agrico (India) Pvt. Ltd. vs. ACIT g. Copy of Confirmations & Affidavit 70-73 2. Copy of documentary evidences to prove identity, creditworthiness and genuineness of M/s Anchal Properties Pvt. Ltd. a. Copy of Share application form 74-75 b. Copy of Board Resolution 76-77 c. Copy of PAN Card 78 d. Copy of Bank Statement

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

In the result, appeal of the assessee in ITA No

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

section 115BBE of the Income Tax Act, 1961 in respect of unaccounted sales of Rs. 4,75,61,276/- as the assessee failed to explain the transaction as per provision of 68 of the Act "? 11. "That the Appellant craves to add, amend, alter or forgo any ground(s) of appeal either before or at the time hearing