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)

v) disallowance of deduction claimed under 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 is furnished beyond the due date specified under sub-section (1) of section 139; or (vi) addition of income appearing in Form 26AS or Form

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)

v) requiring the cooperative bank to deduct income tax at source on income credited or paid to any other cooperative society is concerned, this amendment nowhere states that cooperative bank are not cooperative society. 8. The Hon’ble ITAT, Jaipur Bench in assessee’s own case in ITA No.23/JP/2021 for AY 2015-16 vide order dt. 09.11.2021has quashed

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)

v) requiring the cooperative bank to deduct income tax at source on income credited or paid to any other cooperative society is concerned, this amendment nowhere states that cooperative bank are not cooperative society. 8. The Hon’ble ITAT, Jaipur Bench in assessee’s own case in ITA No.23/JP/2021 for AY 2015-16 vide order dt. 09.11.2021has quashed

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)

v) requiring the cooperative bank to deduct income tax at source on income credited or paid to any other cooperative society is concerned, this amendment nowhere states that cooperative bank are not cooperative society. 8. The Hon’ble ITAT, Jaipur Bench in assessee’s own case in ITA No.23/JP/2021 for AY 2015-16 vide order dt. 09.11.2021has quashed

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

In the result, the appeal of the assessees is allowed

68,900/-based on the ROI and the information contained therein. Hence, the AO rightly invoked provisions of S.143(1)(a)(ii) of the Act and made the adjustment for such incorrect claim made by the assessee. 8. Aggrieved by the order of the ld. CIT(A), the assessee is in appeal before us. The Ld. AR for the assessee

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)

68 : (2010) 321 ITR 508 (Del) , (Delhi High Court); CIT vs. Sabari Enterprises (2007) 213 CTR (Kar) 269 : (2008) 2 DTR (Kar) 394 : (2008) 298 ITR 141 (Kar) (Karnataka High Court).; CIT vs. Pamwi Tissues Ltd. (2008) 215 CTR (Bom) 150 : (2008) 3 DTR (Bom) 66 : (2009) 313 ITR 137 (Bom) (Bombay High Court); CIT vs. Udaipur DugdhUtpadak Sahakari Sangh

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. ACIT, KOTA

In the result, appeal of the revenue is dismissed

68. We therefore agree with the views of the Assessing Officer that the expenditure on building of anicut over Parwan river has given a benefit of enduring nature to the assessee since the assessee has obtained assured supply of water which is being used in manufacturing process carried out by the assessee for a long period of time. However

CHAMBAL FERTILISERS AND CHEMICALS LIMITED,KOTA vs. DCIT, KOTA

In the result, appeal of the revenue is dismissed

68. We therefore agree with the views of the Assessing Officer that the expenditure on building of anicut over Parwan river has given a benefit of enduring nature to the assessee since the assessee has obtained assured supply of water which is being used in manufacturing process carried out by the assessee for a long period of time. However

M/S. CHAMBAL FERTILIZERS AND CHEMICALS LIMITED,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, KOTA

In the result, appeal of the revenue is dismissed

68. We therefore agree with the views of the Assessing Officer that the expenditure on building of anicut over Parwan river has given a benefit of enduring nature to the assessee since the assessee has obtained assured supply of water which is being used in manufacturing process carried out by the assessee for a long period of time. However

CASTAMET WORKS PRIVATE LIMITED,KHARWA vs. PRINCIPLE COMMISSIONER OF INCOME TAX, UDAIPUR

v. Srinivasa Hatcheries (P.) Ltd. [2015] 60 taxmann.com 207 (Andhra Pradesh and Telangana) 61. Therefore, despite the fact that the proceeding u/s 143(3) has been culminated following the due process of law, the Ld. PCIT wrongly assumed its jurisdiction to direct for revision of the assessment order in light of deduction claimed by the Appellant u/s 36(1

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)

36(1)(va) S. Nature of fund Sum Du date for The The actual No. received payment actual date of from amount payment to employees paid the concerned authorities 1. Superannuation 44573 15/05/2017 44573 19/05/2017 Fund 7.2 The ld. AR of the assessee also drawn our attention to clause no. 21(b) (the same is extracted here in below ) where

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

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

v) Other possible discrepancies in books 7,29,139 of account (Rs. 20,00,000/- minus Rs. 12,70,861) Total 5,73,33,348 The assessee filed its return u/s 139(1) of Income Tax Act on 01/10/2014 declaring total income of Rs. 5,91,64,561/- under the head "Income from Business and Profession". In profit and loss

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)

v) any information which requires action in consequence of the order of a Tribunal or a Court. On the contrary, Explanation 2 which deals with the information received during search and seizure operations under Section 132 requires fulfillment of pre- requisites conditions. noted hereinbefore, in the submission of the learned counsel appearing for the Revenue (24) The concept

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)

v) any information which requires action in consequence of the order of a Tribunal or a Court. On the contrary, Explanation 2 which deals with the information received during search and seizure operations under Section 132 requires fulfillment of pre- requisites conditions. noted hereinbefore, in the submission of the learned counsel appearing for the Revenue (24) The concept

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. 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. 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