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)

68 on income of Rs. 645810/- surrendered by the assessee in revised computation which is again illegal and deserves to be deleted. 5. That in the facts and circumstances of the case and in law the learned CIT Appeal has erred in passing the order in the name of deceased persons in-spite of the fact that this fact

SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

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

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

140A, the tax on the total income as declared in the return referred to in that section; (b) in any other case, the tax on the total income determined under sub-section (1) of section 143 or on regular assessment, as reduced by the amount of tax deducted or collected at source in accordance with the provisions

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

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

68 of the Act. The\ncalculation approach adopted by the learned AO is also found to be\ncorrect.\nFurther alternatively and without prejudice, the unexplained cash\nreceived by the appellant is also the unexplained money with the\nappellant which is taxable under section 69A of the Act. It is held\naccordingly.\nIn view of the above discussion this ground

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

140A(1) deals with a return\nrequired to be furnished under section 139 or section 148. That makes the\nprovision clear that an assessment made under section 147 also will be a regular\nassessment under section 143 or section 144. Accordingly, we hold that any\nassessment made for the first time by resort to section

VIDYA SAMITI ARYA SAMAJ,JAIPUR vs. ITO, EXEMPTION - 1, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

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

140A, the tax on the total income as declared in the return referred to in that section (b) in any other case, the tax on the total income determined under sub- section (1) of section 143 or on regular assessment, as reduced by the amount of tax deducted or collected at source in accordance with the provisions

VIDYA SAMITI ARYA SAMAJ,JAIPUR vs. ITO, EXEMPTION - 1, JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed for statistical purposes

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

140A, the tax on the total income as declared in the return referred to in that section (b) in any other case, the tax on the total income determined under sub- section (1) of section 143 or on regular assessment, as reduced by the amount of tax deducted or collected at source in accordance with the provisions

DCIT, JAIPUR vs. JADAU JEWELLERS & MFG (P) LTD., JAIPUR

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

Section 40(a)(ia) provides for certain disallowances in certain cases notwithstanding that those amounts are generally allowed under the general section. The computation u/s.29 has to be made u/s.145 on the basis of books of account regularly maintained by the assessee which the Assessing Officer did by estimating the profit at 5% of the sales. The learned

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

PRAKASH CHAND SHARMA,JAIPUR vs. ACIT, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular

ACIT, JAIPUR vs. PRAKAS CHAND SHARMA, JAIPUR

In the result assessee’s appeal being ITA No

140A provides for payment of self- assessment tax on the basis of any return of income required to be filed by the assessee. The relevant provisions also prescribe the dates and the amount of tax required to be paid by an assessee. Therefore, the expression 'existing liability in s. 132B(1)(i) cannot be read to exclude a particular