MOTHERS EDUCATION HUB,JAIPUR vs. ACIT, CIRCLE-1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed for statistical purposes

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

section 40A(2)(b) the onus was on the AO to brought on record any material to establish that the salary so paid by the assessee is excessive, but even inspite of specific provision, the AO has not brought any material on record to establish that the salary so paid was excessive. Further, the ld. D/R vehemently argued that

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

9A). Thus when laptop belongs to Narayan Goyal and no\nevidence is brought on record by the department either during course of search or\nin post search proceeding or during the assessment proceedings that the\ntransaction noted on the paper extracted from the laptop of Narayan Goyal\nbelongs to or pertain to the assessee, no presumption can be drawn against

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

9A). Thus when laptop belongs to Narayan Goyal and no evidence is brought on record by the department either during course of search or in post search proceeding or during the assessment proceedings that the transaction noted on the paper extracted from the laptop of Narayan Goyal belongs to or pertain to the assessee, no presumption can be drawn against

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

9A). Thus when laptop belongs to Narayan Goyal and no evidence is brought on record by the department either during course of search or in post search proceeding or during the assessment proceedings that the transaction noted on the paper extracted from the laptop of Narayan Goyal belongs to or pertain to the assessee, no presumption can be drawn against

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

9A). Thus when laptop belongs to Narayan Goyal and no evidence is brought on record by the department either during course of search or in post search proceeding or during the assessment proceedings that the transaction noted on the paper extracted from the laptop of Narayan Goyal belongs to or pertain to the assessee, no presumption can be drawn against

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

9A). Thus when laptop belongs to Narayan Goyal and no evidence is brought on record by the department either during course of search or in post search proceeding or during the assessment proceedings that the transaction noted on the paper extracted from the laptop of Narayan Goyal belongs to or pertain to the assessee, no presumption can be drawn against

PRADEEP KUMAR,JHUJHUNU vs. ITO WARD -2, JHUJHUNU

In the result, appeal of the assessee is allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

9A). In response to 3 Shri Pradeep Kumar, Jhunjhunu. the notice under section 142(1)/143(2) along with query letter, the assessee has filed the reply wherein he has stated that during the year under consideration the assessee was doing business in commodity share market in which he has suffered loss. The assessee has also filed the copy

WORLDWELFARE HEALTH FEDERATION,JAIPUR vs. COMMISSIONER OF INCOME TAX(EXEMPTION), JAIPUR

In the result the appeal of the assessee is allowed for statistical

Bench: Rejecting The Application For Registration U/S 12Ab. No Show Cause Notice Before The Rejection Of The Application Was Issued To The Assessee. 3. That The Ld. Cit(Exemption) Has Not Given Adequate Time For Submitting Responses To Notices U/S 133(6). Notices Were Issued On 24/03/2023 (Friday) To Three Parties & Without Waiting For Their Responses, The Order Of Rejection Was Issued On 28/03/2023 (Tuesday) In A Hurried Manner. 4. Appellant Craves The Right To Add, Alter, Modify Or Amend In Any Manner The Grounds Of Appeal On Or Before The Hearing.”

68,655/- has been deducted as TDS u/s 194JB of the Income Tax Act by Sun Pharmaceutical Ltd. TDS u/s 194JB is deducted on fees provided for professional or technical services which means that the applicant has provided professional services to Sun Pharmaceutical Ltd. Moreover, assessee himself has shown receipts as sales and has also shown trade receivables

DEREWALA INDUSTRIES LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-6, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.

68,120.00 4. Reinhard Bosse UND Geschaftskunden Ag, Bahnhofstrabe 17,49525 Lengerich, Germany 7,10,060.00 5. Shamlan Naseer Ali Doha, Qatar, YEMEN 1,76,698.00 Total : 38,92,787.00 The AO has disallowed the said amount U/s 40(a)(i)on the ground that the assessee has not deducted the tax at source as required

DEREWALA INDUSTRIES LIMITED,JAIPUR vs. ACIT/DCIT CIR-6, JAIPUR

Appeal is partly allowed; while

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

68,120.00 4. Reinhard Bosse UND Geschaftskunden Ag, Bahnhofstrabe 17, 49525 Lengerich, Germany 7, 10,060.00 5. Shamlan Naseer Ali Doha, Qatar, YEMEN 1, 76,698.00 Total: 38, 92,787.00 The AO has disallowed the said amount U/s. 40(a) (i) on the ground that the assessee has not deducted the tax at source as required

M/S JLC ELECTROMET PVT. LTD.,JAIPUR vs. ASSISTANAT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

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

68,120.00 Yemen 4. Reinhard Bosse UND Geschaftskunden Ag, 7,10,060.00 Bahnhofstrabe 17,49525 Lengerich, Germany 5. Shamlan Naseer Ali Doha, Qatar, YEMEN 1,76,698.00 Total 38,92,787.00 The AO has disallowed the said amount U/s 40(a)(i)on the ground that the assessee has not deducted the tax at source as required

M/S. SATYAM POLYPLAST,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-4, JAIPUR

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

68,120.00 Yemen 4. Reinhard Bosse UND Geschaftskunden Ag, 7,10,060.00 Bahnhofstrabe 17,49525 Lengerich, Germany 5. Shamlan Naseer Ali Doha, Qatar, YEMEN 1,76,698.00 Total 38,92,787.00 The AO has disallowed the said amount U/s 40(a)(i)on the ground that the assessee has not deducted the tax at source as required

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

68. The jurisdictional AO would have to firstly be satisfied that the material received is likely to have a bearing on or impact the total income of years or years which may form part of the block of six or ten AYs' and thereafter proceed to place the assessee on notice under Section 153C. The power to undertake such

SH. MUKUT BEHARI AGARWAL,JAIPUR vs. THE DCIT, CIRCLE 1, JAIPUR

In the result, the appeals of the assessee is allowed as indicated hereinabove

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

68, it could not pass final order by adding said amount as ‘unexplained money’ u/s 69a without giving assessee an opportunity to explain.” At this juncture provisions of section 69A of the Act is reproduced as under for ready reference— Unexplained money, etc. 69A. Where in any financial year the assessee is found to be the owner

DCIT, CC-1, , JAIPUR vs. SHRI JUGAL KISHORE GARG(DEREWALA), JAIPUR

In the result, the appeals of the Revenue are dismissed

section 153C. (ii) LMJ International Ltd. Vs. DCIT (2008) 14 DTR 540 (Kol Trib) Where nothing incriminating is found in the course of search relating to any Assessment Year, the assessment of such years cannot be disturbed. Items of regular assessment cannot be added back in the proceeding u/s 153C when no incriminating documents were found in respect

MANGI LAL KANDOI ,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE – 2, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

9A and Verification Report were also filed before the Hon'ble ITSC from time to time during the pendency of 4 Mangi Lal Kandoi, Jaipur vs. ACIT, Jaipur settlement proceedings, The Hon'ble ITSC, New Delhi passed order u/s 245D(4) of the IT Act rejecting the assessee's application vide S.A. No. RJ/JP-51/2014-15/40-IT on 19.09.2016 stating that “Considering

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. DCIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

9A). Thus when laptop belongs to Narayan Goyal and no\nevidence is brought on record by the department either during course of search or\nin post search proceeding or during the assessment proceedings that the\ntransaction noted on the paper extracted from the laptop of Narayan Goyal\nbelongs to or pertain to the assessee, no presumption can be drawn against

AGRASEN ENGINEERING INDUSTRIES PRIVATE LIMITED,JAIPUR vs. NATIONAL E-ASSESSMENT CENTRE, DELHI

In the result, the appeal of the assessee is allowed

Bench: Him.

9A V. K.I Area, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3401 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Vijay Goyal, CA jktLo dh vksj ls@ Revenue by : Mrs. Anita Rinesh, JCIT-Sr. DR lquokbZ dh rkjh[k@ Date of Hearing : 11/12/2024 mn?kks"k.kk dh rkjh[k@Date