ARAVALI BUILDHOMES LLP,JAIPUR vs. AO CPC, JAIPUR

In the result, the appeal of the assessee is allowed

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

68 taxmann.com 298 (Kerala), the Kerala High Court held that a return filed by assessee beyond period stipulated under section 139(1) or 139(4) or under section 142

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

142, such\nreturn shall be processed in the following manner namely\n(a) The total income or loss shall be computed after making the\nfollowing adjustments, namely:\n(i)Any arithmetical error in the return\n(ii) An incorrect claim, if such incorrect claim is apparent from\nany information in the return;\n(iii) Disallowance of loss claimed

TRANSINDIA NONWOVENS PVT. LTD.,JAIPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessees is allowed

68,900/-was not in accordance with the provision of Section 43B of the Act as the said amount were duly remitted before the due date of filling of return of income. The appellant has referred to the decisions of various High Courts including the decision of jurisdictional Rajasthan High Court in the case of Rajasthan State Beverages Corporation

RSD CONTAINERS PRIVATE LIMITED,JAIPUR vs. ITO, WARD 7(1), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

68 and taxed the same in terms of section 115BBE of the Income Tax Act, 1961 1ST Appeal The assessment order so passed by assessment unit was appealed before the Ld. CIT (A), NFAC who also sustained the addition made by ld. AO. Submissions :- The appellant wishes to withdraw ground nos. 1, 5,6,7 and 8 as taken

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

142(1) of the Act was issued on 11-08-\n2021 and certain details/explanations were called for. In response to these\n\n9\nITA No. 301 and others /JP/2025 & CO No. 2 and others-JP-2025\nDCIT vs. Vaibhav Banka and others\nnotices, the assessee submitted requisite details/explanation, which have\nbeen examined.\n\n6.\nWhile search and seizure action u/s.132

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

1. On the facts and in the circumstances of the case, the order CIT(A) erred in rejecting the books of account of the assessee by applying the provision of Section 145(3) of the Income Tax Act, 1961 without asking the assessee to produce the books of account and without examining the books of accounts

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)

68,011/- u/s.68 of the Act as unexplained credits. 6.6 The return of income for AY 2015-16 was filed by assessee on29.09.2015 declaring income of Rs 1,29,27,430/-. There was an information available with the department revealed the appellant has received sub contract from M/s Dineshchandra R Agarwal Infracon Pvt Ltd during the financial year

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)

68,011/- u/s.68 of the Act as unexplained credits. 6.6 The return of income for AY 2015-16 was filed by assessee on29.09.2015 declaring income of Rs 1,29,27,430/-. There was an information available with the department revealed the appellant has received sub contract from M/s Dineshchandra R Agarwal Infracon Pvt Ltd during the financial year