DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

68,450/- against the aforesaid carried\nforward cash loans and cash loans taken during the year, which is also in violation\nto the provisions of section 269T of the I.T. Act, 1961. Also it is noted that\nassessment order in this case was passed on 23.03.2024. The Addi/Jt. CIT finally\nsummarized in the penalty order that the assessee

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. SH. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

68,450/- against the aforesaid carried\nforward cash loans and cash loans taken during the year, which is also in violation\nto the provisions of section 269T of the I.T. Act, 1961. Also it is noted that\nassessment order in this case was passed on 23.03.2024. The Addi/Jt. CIT finally\nsummarized in the penalty order that the assessee

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. ASHWANI GUPTA, JAIPUR

In the result, all the appeals of the revenue are dismissed

68,450/- against the aforesaid carried\nforward cash loans and cash loans taken during the year, which is also in violation\nto the provisions of section 269T of the I.T. Act, 1961. Also it is noted that\nassessment order in this case was passed on 23.03.2024. The Addi/Jt. CIT finally\nsummarized in the penalty order that the assessee

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

253,\nafter the expiry of the financial year in which the proceedings, in the course of which\naction for the imposition of penalty has been initiated, are completed, of six months from\nthe end of the month in which the order of the Joint Commissioner (Appeals) or the\nCommissioner (Appeals) or as the case may be the Appellate Tribunal

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

In the result, appeal of the revenue is dismissed

1. Any sum is found credited in the books of an assessee. 2. Such books should be maintained for the relevant previous year. 3. The assessee offers no explanation about the nature and source thereof or the explanation offered is not satisfactory. 5.3 Before comments are made on the action by the ld. assessing officer vis- a-vis facts

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

In the result, appeal of the revenue is dismissed

1. Any sum is found credited in the books of an assessee. 2. Such books should be maintained for the relevant previous year. 3. The assessee offers no explanation about the nature and source thereof or the explanation offered is not satisfactory. 5.3 Before comments are made on the action by the ld. assessing officer vis- a-vis facts

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

In the result, appeal of the revenue is dismissed

1. Any sum is found credited in the books of an assessee. 2. Such books should be maintained for the relevant previous year. 3. The assessee offers no explanation about the nature and source thereof or the explanation offered is not satisfactory. 5.3 Before comments are made on the action by the ld. assessing officer vis- a-vis facts

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

In the result, appeal of the revenue is dismissed

1. Any sum is found credited in the books of an assessee. 2. Such books should be maintained for the relevant previous year. 3. The assessee offers no explanation about the nature and source thereof or the explanation offered is not satisfactory. 5.3 Before comments are made on the action by the ld. assessing officer vis- a-vis facts

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)

253 23.06.2016 6 GAURAV AGARWAL 2,65,790 Son 7 GIRISH BHANDARI 17,42,500 16.12.2017 258 8 GOURESH KUMAR GUPTA 1,25,000 17.06.2019 260 9 KIRAN AGARWAL 1,23,675 22.01.2019, 01.04.2020 262,263 10 K.K. SONS 1,75,000 15.06.2019 266 11 KRISHNA KUMAR GUPTA HUF 5,37,500 12.07.2020 269 12 MISHARI LAL KUNDAN

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

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

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

253(5) of the Income Tax Act, 1961 read with section 5 of Limitation Act in filling of appeal SHRI UPENDRAF KUMAR SONI VS ACIT, CENTRAL CIRCLE-KOTA Hon'ble Sir(s), The humble assessee appellant applicant respectfully prays for the condonation of delay in the filling of appeal for the following reason 1. That the Id. CIT (Appeals

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

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

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

253(5) of the Income Tax Act, 1961 read with section 5 of Limitation Act in filling of appeal SHRI UPENDRAF KUMAR SONI VS ACIT, CENTRAL CIRCLE-KOTA Hon'ble Sir(s), The humble assessee appellant applicant respectfully prays for the condonation of delay in the filling of appeal for the following reason 1. That the Id. CIT (Appeals

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

253,\nafter the expiry of the financial year in which the proceedings, in the course of which\naction for the imposition of penalty has been initiated, are completed, of six months from\nthe end of the month in which the order of the Joint Commissioner (Appeals) or the\nCommissioner (Appeals) or as the case may be the Appellate Tribunal

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, of six months from the end of the month in which the order of the Joint Commissioner (Appeals) or the Commissioner (Appeals) or as the case may be the Appellate Tribunal

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

253, after the expiry of the financial year in which the proceedings, in the course of which action for the imposition of penalty has been initiated, are completed, of six months from the end of the month in which the order of the Joint Commissioner (Appeals) or the Commissioner (Appeals) or as the case may be the Appellate Tribunal

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

253,\nafter the expiry of the financial year in which the proceedings, in the course of which\naction for the imposition of penalty has been initiated, are completed, of six months from\nthe end of the month in which the order of the Joint Commissioner (Appeals) or the\nCommissioner (Appeals) or as the case may be the Appellate Tribunal

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

253,\nafter the expiry of the financial year in which the proceedings, in the course of\nwhich action for the imposition of penalty has been initiated, are completed, of six months from\nthe end of the month in which the order of the Joint Commissioner (Appeals) or the\nCommissioner (Appeals) or as the case may be the Appellate Tribunal

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

section 263 or section 264, after the expiry of six months from the end of\nthe month in which such order of revision is passed,\n(c) in any other case, after the expiry of the financial year in which the proceedings, in the\ncourse of which action for the imposition of penalty has been initiated, are completed

DY. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. M/S GOKUL KRIPA COLONIZERS & DEVELOPERS PVT. LTD., JAIPUR

In the result the appeal of the revenue in ITA no

253,\nafter the expiry of the financial year in which the proceedings, in the course of\nwhich action for the imposition of penalty has been initiated, are completed, of six months from\nthe end of the month in which the order of the Joint Commissioner (Appeals) or the\nCommissioner (Appeals) or as the case may be the Appellate Tribunal