GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTION) CIRCLE, JAIPUR

In the result, appeal of the assessee is partly allowed

E) 3. Under the facts and circumstances of the case, the ld CIT(A) has erred in confirming the addition of Rs. 60,60,000/- made by the A.O. in violation of Section 13(1)(c) r.w.s. 13(2)(b) of the Income Tax Act, 1961 on account of interest free advances to the specified persons. 4. Under

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

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

E-mail/ Whatsapp continuous presence at different place is not required. No evidence is filed as to who use to stay in the flat and how it benefitted the assessee. 5.3 In first appeal, the Ld. CIT(A), NFAC held that assessee has not disputed the fact that scholarship paid to the persons is covered u/s 13(3

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

13 of the appeal of the assessee where the addition u/s 68 of the act has been made by the Id CIT (A) enhancing income of the assessee holding that sale 14 Suwalka and Suwalka Properties and Builders Pvt. Ltd. vs. ACIT consideration received by the assessee on sale of property is chargeable to tax as undisclosed income u/s 68

SHREE DURGA JEWELLERS,JAWAHAR NAGAR JAIPUR vs. AO CIRCLE 4 JAIPUR, CR BUILDING JAIPUR

In the result, the appeal of the assessee is allowed

section 154 of the Income Tax\nAct, 1961 technically. However, the order is in fact the original order of appeal not\nrectification order. No relief was given to assessee and hence this appeal was\nfiled.\nThe ground of appeal is as under:-\n1.\nOn the facts and in the circumnutates of the case as well

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

68 (Allahabad)/[2021] 438 ITR 657 (Allahabad)\n[10-02-2020) held that Where Assessing Officer worked out profit on basis of\ncontract/subcontract income but failed to add interest income shown in books as\nother income, subsequently, on basis of audit objection, Assessing Officer was\njustified in invoking section 147/148 and reassessing 'interest income\nHon'ble Supreme Court

MAHESH KUMAR GUPTA,JAIPUR vs. ACIT ,CIRCLE-4, JAIPUR

In the result, appeal of the assessee is allowed

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

13,20,118/- October & November, 2015 Cash deposits made in Bank a/c during 82,50,000/- the months of October & November, 2016 Cash deposits made in 1,25,000/- Bank a/c during the months of October & November, 2015 Cash Deposit in Bank a/c during the 1,05,80,000/- period from 1.04.2016 to 30.11.2016 Cash deposit in Bank a/c during

CENTRE FOR DEVELOPMENT COMMUNICATION TRUST,JAIPUR vs. COMMISSIONER OF INCOME TAX EXEMPTION, JAIPUR

13.\nThe provisions of section 12AA(3) for cancellation/\nwithdrawal of registration granted to it with effect from 11-\n2-1998 under section 12A are not retrospective and\ntherefore, the impugned order of the Commissioner passed\nunder section 12AA(3) is nothing but a review of its earlier\norder which is impermissible in law.[Para

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)

68 and 69A of the Act. 4. On the facts and in the circumstances of the case, the Ld. CIT(A) has erred in applying Section 69A of the Income Tax Act, 1961. 5. The Appellate prays to leave, to add, to alter, amend, the aforesaid grounds of appeal at or before the time of hearing of appeal.” 3

GEETA DEVI AGARWAL,JAIPUR vs. INCOME TAX OFFICER, ITO WD 1(4), JPR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 450/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Badri Lal Agarwal through Legal heir Smt. Geeta Devi G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ALGPA5194C अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Sh. S. B. Natani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, JCIT सुनवाई की तारीख /

e. Rs. 4,10,000/- on 21.09.2016 and Rs. 5,00,000/ on 21.09.2016 and Rs. 5,00,000/- on 28.10.2016. The learned AO has on 28.10.2016. The learned AO has mentioned that in his statement recorded under section 131 on 29.11.20 mentioned that in his statement recorded under section 131 on 29.11.20 mentioned that in his statement

SURENDRA PAL SINGH SAHNI,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

e. Rs. 4,10,000/- on 21.09.2016 and Rs. 5,00,000/ on 21.09.2016 and Rs. 5,00,000/- on 28.10.2016. The learned AO has on 28.10.2016. The learned AO has mentioned that in his statement recorded under section 131 on 29.11.20 mentioned that in his statement recorded under section 131 on 29.11.20 mentioned that in his statement

NITIN VIJAY,JAIPUR vs. ITO WARD 1(4), JAIPUR, JAIPUR

68 of the Act. The action of Id.\nCIT(A) is illegal unjustified arbitrary and against the facts of the case. Relief may\nplease be granted by deleting the addition of Rs. 1,71,28,000/-.\n3.\nThe assessee craves his right to add, amend, or alter any of the grounds\non or before the hearing.”\n3. Succinctly, the fact

ABHAY CHORDIA,JAIPUR vs. THE ACIT, JAIPUR

In the result the appeal filed by the assessee is allowed

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

13. Thus, as per the facts of the present case, provisions of Section 115BBE cannot be invoked as the income has been voluntarily declared by the assessee, in its return of income. Sale is income offered for tax against which deduction of purchases are claimed. 14. Thus, the amended provisions of Section 115BBE should not be made applicable

RADHAKISHAN 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)

E- Assessment of Income Escaping Assessment under sub- sections (1) and (2) of Section 151 A of the Act 1961, we reach at an irresistible conclusion that the challenge to the notice under Section 148 dated 22.03.2024 for A.Y. 2021-2022 on the sole premise that the said notice could have been issued only through automated allocation

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)

E- Assessment of Income Escaping Assessment under sub- sections (1) and (2) of Section 151 A of the Act 1961, we reach at an irresistible conclusion that the challenge to the notice under Section 148 dated 22.03.2024 for A.Y. 2021-2022 on the sole premise that the said notice could have been issued only through automated allocation

ASSISTANT COMMISSIONER OF INCOME TAX, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR RAJASTHAN vs. NAVRATAN VIDHA MANDIR SHIKSHA SAMITI, JAIPUR RAJASTHAN

In the result appeal filed by the Department is dismissed and the C

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

68,70,579/- and as on 31.03.2011 is Rs.4,40,91,629/- and thus there is an increase of Rs.2,27,78,950 /- in the year under consideration. Accordingly, the assessee was required to explain that why the development funds has not been included in the Gross receipts but taken directly to the balance sheet. Assessee filed the explanation which

SANJAY LUNIA,AJMER vs. ITO WD-2(1), AJMER

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

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

e-mail. In compliance to said notice, no reply was furnished by the assessee. In this case a notice u/s 142(1) of Income tax Act, 1961 was issued on 29.05.2019 along with detailed questionnaire requesting the assessee to file certain information/details on or before 13.06.2019. In compliance to this notice, the assessee has neither furnished any information nor submitted

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

In the result, appeal of the revenue is dismissed

13,06,680/-. During the course of search cash of Rs. 4,31,265 was found, further various documents were seized from the residence of the assessee. 7. Notice u/s 142(1) dated 04-09-2017 was issued to the assessee and information and details pertaining to the case of the Assessee relevant to assessment of its income were called

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

In the result, appeal of the revenue is dismissed

13,06,680/-. During the course of search cash of Rs. 4,31,265 was found, further various documents were seized from the residence of the assessee. 7. Notice u/s 142(1) dated 04-09-2017 was issued to the assessee and information and details pertaining to the case of the Assessee relevant to assessment of its income were called

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

In the result, appeal of the revenue is dismissed

13,06,680/-. During the course of search cash of Rs. 4,31,265 was found, further various documents were seized from the residence of the assessee. 7. Notice u/s 142(1) dated 04-09-2017 was issued to the assessee and information and details pertaining to the case of the Assessee relevant to assessment of its income were called