M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6, JAIPUR, JAIPUR

In the result, appeals of the assessee are dismissed

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

iv) would come into operation when the tax auditor had suggested for a disallowance of expense or increase in income, but the same had not been carried out by the assessee while filing the return of income. As stated supra, the tax auditor had not stated in the instant case to disallow Employees' Contribution to Provident Fund wherever

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. CPC, BANGALORE/ ACIT/DCIT, CIRCLE-6, JAIPUR , JAIPUR

In the result, appeals of the assessee are dismissed

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

iv) would come into operation when the tax auditor had suggested for a disallowance of expense or increase in income, but the same had not been carried out by the assessee while filing the return of income. As stated supra, the tax auditor had not stated in the instant case to disallow Employees' Contribution to Provident Fund wherever

M/S. RAMBHOJO'S,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

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

iv) At residence of Partners 63,55,000 Total 35,11,24,031 39,68,73,799 (v) Silver items at residence of 12,70,861 Partners Total stock including silver items 39,81,44,660 The above stock was valued at market price as on the date of search. In order to estimate the value of stock at cost

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

section which was inserted by the Finance Act, 1987, which came into effect from 1st April, 1988, the letters numbered as clause (a), or cl. (c) or cl. (d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

section which was inserted by the Finance Act, 1987, which came into effect from 1st April, 1988, the letters numbered as clause (a), or cl. (c) or cl. (d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause

DCIT, JAIPUR vs. RAJASTHAN COOPERATIVE DAIRY FEDERATION LTD, JAIPUR

In the result the appeal of the revenue in ITA No

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

section which was inserted by the Finance Act, 1987, which came into effect from 1st April, 1988, the letters numbered as clause (a), or cl. (c) or cl. (d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause

PARIS ELYSEES INDIA PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , CIRCLE-7, JAIPUR

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

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

iv) disallowance of expenditure 68[or increase in income] indicated in the audit report but not taken into account in computing the total income in the return; (v) disallowance of deduction claimed under 69[section 10AA or under any of the provisions of Chapter VI-A under the heading "C.— Deductions in respect of certain incomes", if] the return

M/S READY ROTI INDIA PVT. LTD.,F-28, RIICO INDUSTRIAL AREA, SARE KHURD, ALWAR vs. ACIT/DCIT, CIRCLE-6, JAIPUR

In the result, all the three appeals of the assessee in ITA No

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

section which was inserted by the Finance Act, 1987, which came into effect from 1st April, 1988, the letters numbered as clause (a), or cl. (c) or cl. (d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause

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

In the result, the appeal of the assessee is allowed

35,000/- as\nunexplained credit in the hands of the assessee (Musaddilal Gems and Jewels Pvt.\nLtd.).\n79. To sum up, captioned appeals of both the assessees are dismissed and the\nappeals of Revenue are allowed\"\n8.36 The appellant has placed its reliance in the case of Shri Sanad Textiles\nIndustries Limited v/s DCIT (Ahmedabad ITAT), ITA No. 1166/ADD/2014 wherein

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv) in case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section

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

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

iv)\nin case no incriminating material is unearthed during the search, the AO\ncannot assess or reassess taking into consideration the other material in\nrespect of completed assessments/unabated assessments. Meaning thereby,\nin respect of completed/unabated assessments, no addition can be made by\nthe AO in absence of any incriminating material found during the course of\nsearch under section