SHRI GOVIND NARAIN JOHARI,JAIPUR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Although The Second Round Of Assessment Was Completed At The Directions Of Hon’Ble Itat.

3. On the facts and circumstances of the case, the ld. CIT (A) has grossly erred in upholding the addition of Rs. 8,78,500/- u/s 68 of the Income Tax Act, 1961 without any cogent reason and hence needs to deleted. 4. On the facts and circumstances of the case, the ld. CIT (A) has grossly erred in confirming

MARIE PRODUCTS PRIVATE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

143 or under section 144 in the cases referred to in sub-section (2) [other than the cases transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section." (emphasis supplied) 14. Keeping

MAHENDRA SHARMA,JAIPUR vs. ITO, WARD-3(1), JAIPUR

In the result, the appeal of the assessee is allowed

3) is the service of a notice u/s 143(2). It is\nbased on the rule of “Audi alteram partem” i.e. no man should be condemned\nunheard. Hence, if the return filed by an assessee is not accepted the AO shall issue a\nnotice u/s 143(2). No such notice was issued and therefore order is bad. ACIT vs.\nHotel

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, KOTA vs. M/S SHIV VEGPRO PVT. LTD., KOTA

In the result, appeal of the revenue is dismissed

68 of the IT Act of Rs. 12,74,04,995/- along with disallowance of commission payment and freight payment total amounting to Rs. 12,83,51,717/-. The assessee challenged the action of the AO before the ld. CIT (A) both on merits of the addition as well as validity of reopening of the assessment

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

143(3)of the IT Act.The common facts and disputes running through all the assessments framed under section 153A are that the AO proposed to make the addition under section 68

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

143(3)of the IT Act.The common facts and disputes running through all the assessments framed under section 153A are that the AO proposed to make the addition under section 68

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

143(3)of the IT Act.The common facts and disputes running through all the assessments framed under section 153A are that the AO proposed to make the addition under section 68

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

143(3)of the IT Act.The common facts and disputes running through all the assessments framed under section 153A are that the AO proposed to make the addition under section 68

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

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

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

section under order of the ld. which the order is passed CIT(A) 2018-19 540/JPR/2024 28.02.2024 27.12.2019 143(3) r.w.s 153C 2016-17 1044/JPR/2024 10.07.2024 27.12.2019 143(3) r.w.s 153C 2017-18 1045/JPR/2024 10.07.2024 27.12.2019 143(3) r.w.s 153C 3. At the outset, the ld. AR has submitted that the matter pertaining

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, CIRCLE I, ALWAR

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

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

section under order of the ld. which the order is passed CIT(A) 2018-19 540/JPR/2024 28.02.2024 27.12.2019 143(3) r.w.s 153C 2016-17 1044/JPR/2024 10.07.2024 27.12.2019 143(3) r.w.s 153C 2017-18 1045/JPR/2024 10.07.2024 27.12.2019 143(3) r.w.s 153C 3. At the outset, the ld. AR has submitted that the matter pertaining

DCIT, JAIPUR vs. VIMAL CHAND SURANA HUF, JAIPUR

In the result, the appeal of the revenue stands dismissed

143 (3). The assessee requested copy of reasons recorded and copy of sanctions accorded u/s 151 which were supplied and also filed objections to notice u/s 148 which were rejected by A.O.. The A.O. proceeded to ITA 437/JP/2017_ 3 DCIT Vs. Vimal Chand Surana (HUF) reassess the assessee HUF and completed the re-assessment by adding

SHANKAR LAL LUDHANI THROUGH LATA DEVI LUDHANI AS LEGAL HEIR,AJMER vs. DCIT, CENTRAL CIRCLE, AJMER, AJMER

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

68, section 65. section 69A, section 698, section 690 or section 690 to the extent such income has been included by the assessee in the return of income furnished under section 139 and the tax in accordance with the provisions of clause (i) of sub section (1) of section 11588E has been

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

143(2) issued on dated 09.08.2018 by the AO which was served upon the assessee and hearing was fixed on 20.08.2018. Further, notice u/s 142(1) issued on 22.01.2019 along with questionnaire/Annexure-A requiring certain details/information, which was served upon the assessee. Further, notice under sub section (1) of Section 142 of the Act was issued

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

In the result, the appeal of the assessee is allowed

143(3) of the Income Tax Act, 1961 by making an addition amounting\nto Rs.70 Lakhs invoking section 68

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)

143(3), at a total income of Rs. 1,25,83,340, thereby resulting into addition of Rs. 80,00,000. Ld. AO while passing the order made additions under Section 68

DCIT, CC-2, JAIPUR vs. SHRI VIMAL CHAND SURANA(HUF), JAIPUR

In the result, the appeal of the revenue stands dismissed

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

143 (1) of the Act on 6 Shri Vimal Chand Surana HUF 02.11.2009. Ld. CIT (A) – 4, Jaipur vide his letter No. 13 dated 12.04.2017 and further rectification order dated 10.07.2017 in ITA No. 311/2016-17 has given the directions u/s 150 (1) of the I. T. Act, 1961 to re-open/reassess the case of the assessee

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 /

143(3) on n 09.12.2019, determining total income at Rs. 21,46,600/- inter-alia making the following additions. S Particulars Amount No. 1 Unexplained income under section 69A on account of Cash 8,85,500.00 deposit in bank 885000/- u/s 68

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)

143(3) on n 09.12.2019, determining total income at Rs. 21,46,600/- inter-alia making the following additions. S Particulars Amount No. 1 Unexplained income under section 69A on account of Cash 8,85,500.00 deposit in bank 885000/- u/s 68

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

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

143(3) of the Income Tax Act, 1961 was\ncompleted by the Ld DCIT Central Circle-1 Jaipur on 18.04.2021 by making\nan addition of ₹7,45,60,400/- under section 68