SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

SHRI AMBICA GARMENTS,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR

section dated of the order passed by the ACIT, CC- 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica Garments 27-11-2024 153A dated 20/07/2021 57/JPR/2025 2015-16 Shri Ambica Garments 19-11-2024 153A dated 20/07/2021 58/JPR/2025 2016-17 Shri Ambica Garments 19-11-2024 153A dated 20/07/2021 59/JPR/2025 2017-18 Shri Ambica Garments 19-11-2024 153A dated

ASSTT. COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. M/S MANGLAM BUILD DEVELOPERS LTD, JAIPUR

In the result, the appeal of the Revenue is dismissed

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

68,36,928 6,33,93,165 Sep-12 35,90,000 77,32,650 5,92,50,515 Oct

RAM SAHAI SHARMA,JAIPUR vs. INCOME TAX OFFICER, WARD-1(1), JAIPUR

928/-. The appellant was intercepted at Goa by Air Intelligence Unit, Income Tax Department Goa on 11.01.2017 with items of silver jewelry. The silver jewelry found in the possession of the appellant was valued by the registered valuer at Rs. 19,33,522/-. A statement u/s 131 was recorded during the above proceeding and in answer to question

DCIT, CENTRAL CIRCLE-2, JAIPUR vs. PRADEEP JAIN, JAIPUR

Appeals are hereby dismissed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

68 of the Act, the Assessing Officer held the assessee liable to pay tax on the said amount @ 60% as per provisions of section 115BBE of the Act. 10. It may be mentioned here that when the assessee challenged the above said addition, Learned CIT(A), n came to be restricted only

PRADEEP JAIN,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

Appeals are hereby dismissed

Bench: SHRIGAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

68 of the Act, the Assessing Officer held the assessee liable to pay tax on the said amount @ 60% as per provisions of section 115BBE of the Act. 10. It may be mentioned here that when the assessee challenged the above said addition, Learned CIT(A), n came to be restricted only

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

section 250 of Income Tax Act, 1961 [ for short Act ] for AY 2014-15 to 2019-20. The details of the order disputed in these appeals are as under: 3 ITA Nos.56 to 61/JP/2025 Shri Ambika Garments vs. ACIT 2. These appeals were heard together with the consent of the parties and are disposed off with this common order

KAMAKSHI HOSPITALITY PVT. LTD.,JAIPUR vs. DCIT, JAIPUR

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

68 ITD 312 (Jp) 103 29 Kishan Chand chela Ram v. CIT 125 ITR 713 (SC) 103-104 30 Gargidin Jawala Prasad v. CIT 96 ITR 97 (All) 104-105 31 Parimisetti Seetharamamma v. CIT 57 ITR 532 (SC) 105-106 32 ACIT v/s Miss Lata Mangeshkar (1974) 97 ITR 696 (Bom.) 106-107 33 P.R. Gupta v/s DCIT

ANUSHA FINVEST PVT LTD ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

section 147 of the Act by the AO and upheld by the Ld. CIT(A) are nonest in law, without jurisdiction and without applying his mind. Hence, the reassessment is quashed and accordingly, I allow the legal grounds raised by the assessee. No other ground has been adjudicated as the same has not been argued by the Ld. Counsel

MARVEL SUPPORT CONSULTANCY SERVICES,JAIPUR vs. ACIT, CIRLCE, JAIPUR

In the result, appeal of the assessee is allowed per ground

68,928/- (5,51,07,678-3,84,38,750) on the receipt of Rs.7,29,27,253/- (11,52,27,253-4,23,00,000) which is 22.86% of the receipt. Thus, the reasons for increase in expenditure as compared to the last year is otherwise explained. This apart from the details of sales promotion expenses, the nature

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

section 250 of Income Tax Act,\n1961 [ for short Act ] for AY 2014-15 to 2019-20. The details of the order\ndisputed in these appeals are as under:\n\n| ITA No. | Assessment\nYear |\nName of\nAssessee |\nDate of\nImpugned\norder of\nCIT(Appeals)-\n4, Jaipur |\nReference to the\nsection dated of\nthe order passed\nby the ACIT

VAIBHAV GLOBAL LIMITED,JAIPUR vs. DCIT, CC-4, JAIPUR

In the result, the appeal of the assessee in ITA no

68,509 without considering that the due date for depositing PF was a public holiday. ## Findings of the Ld. AO: Ld. assessing officer in the assessment order has relied on the judgment rendered by the Hon'ble Supreme Court in the case of CHECKMATE SERVICES P. LTD VS. COMMISSIONER OF INCOME TAX [2023] 290 Taxman

PRECIOUS JEWELS CORPORATION,C-SCHEME, JAIPUR vs. ACIT DCIT CIR-6, JAIPUR, C-SECHME, JAIPUR

The appeal of the assessee is partly allowed

928/- and based on the bias arising on account of such faulty approach, disregarding the entire cost center basis accounting supported by underlying documents having already been carried out at the time of occurrence of the transaction to reflect the true correct commercial profits of each unit considering the same as an independent Unit. [Section 10AA] 5. The learned

ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR vs. JAIPUR MIN DEV SYNDICATE LTD., JAIPUR

The appeal of the assessee is partly allowed

928/- and based on the bias arising on account of such faulty approach, disregarding the entire cost center basis accounting supported by underlying documents having already been carried out at the time of occurrence of the transaction to reflect the true correct commercial profits of each unit considering the same as an independent Unit. [Section 10AA] 5. The learned

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

68,377/- was disclosed by the assessee on its investment made in equities/MF. The investment of the assessee in the equities/MF as on 31.03.2016 was of Rs. 1,49,61,000/- and Rs. 6,47,45,423/- as on 31.03.2017. Amount of Rs. 1.20 lacs were disallowed by the assessee u/s 14A of the IT Act out of misc. expenditure

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

Section 194 and 200 were challenged. It was noted in P. RatnakarRao and others V. Govt. Of A.P. and others (1996 (5) SCC 359) that the discretion given under Section 200(1) to the State Government to prescribe maximum rates for compounding the offence is not unguided, uncanalised and arbitrary. It was, inter alia, held as follows