SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DEPUTY COMMISSIONEROF INCOME TAX, CIRCLE -2, AJMER, AJMER

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

SHREE CEMENT LIMITED,BEAWAR vs. NATIONAL FACELESS ASSESSMENT CENTRE, DELHI

In the result, the appeal of the Revenue in ITA No

Bench: or at the time of hearing of this appeal.

Section 80IA(8), the word "OR" is missing in provisions of Section 80A(6) of the ACIT vs. Shree Cement Ltd. Act. It is noted that as per provisions of Section 80A(6), if any goods or services whether sold or acquired falls within the category specified domestic transactions of Section 92BA then in such case it is mandatory

ANSHU SAHAI (HUF),JAIPUR vs. ACIT, CENTRAL CIRCLE, CENTRAL CIRCLE

1).\nThe above judgement also needs to be considered in the interpretation of the \nidentifying the block of 10 years of the section 153C of the Act. There are \nnumerous judgements wherein it has been held that provisions of section 158BD \nand 153C are in substance similar and in section 158BD the block period is not \ndependent upon the date

SHREE CEMENT LIMITED,BANGUR NAGAR vs. ACIT, CENTRAL CIRCLE, AJMER

In the result, the appeal of the assessee - appellant in ITA No

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

sections (4) to (10) and as increased by the applicable surcharge, for the purposes of the Union, calculated in the manner provided therein, shall be further increased by an additional surcharge, for the purposes of the Union, to be called the “Health and Education Cess on income-tax”, calculated at the rate of four per cent of such income

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

131 was also issued on 30.11.2019, however, again the assessee did not attend the proceedings. Considering the interest of natural justice another notices u/s 142(1) along with show cause notices were issued on 05.12.2019 and on 11.12.2019. Again, no compliance made by the assessee. After collecting information u/s 133(6) from concerned Bank, a specific show cause was issued

LOVELY PROMOTERS PRIVATE LIMITED,KOLKATA vs. ACIT, CENTRAL CIRCLE, AJMER, AJMER

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

Bench: him regarding non mentioning of Document Identification Number (DIN) in the body of the order u/s. 127 of the Act dated 08-09-2021 and various other technical pleas raised in grounds of appeal regarding validity of notice u/s. 148 of the Act, thereby appellate order passed by the CIT(A) is non-speaking order and deserves to be quashed. 4. On the facts and in circumstances of the case and in law, the AO erred in issuing notice u/s. 148 of the Act as it was a search related case u/s. 132 r/w

131 or section 133 of the Act) is sought to be initiated; or (v) When the functionality to issue communication is not available in the system, 26 Lovely promoters Pvt. Ltd. vs. ACIT the communication may be issued manually but only after recording reasons in writing in the tile and with prior written approval of the Chief Commissioner / Director General

SHRI MADHO LAL SAINI,JAIPUR vs. ITO, WARD-2(3), JAIPUR

In the result, the appeals of the assessees are allowed

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

131 of the Act. The Assessing Officer analyzed the statement and the seized material for his satisfaction as recorded in paras 4 and 5 of the assessment order as under:- Shri Madho Lal Saini and Others. “4. In his statements, recorded during the course of search/post search proceedings, Shri Madan Mohan Gupta submitted that the following pagers of various exhibits

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)

1), bei Vehicle rating of the gross vehicle weight and axel weight respectively as duly certified by the testing agencies for compliance of the rule 126, or in the maximum vehicle weight and maximum safe axle weight of each vehicle respectively as notified by the Central Government, or ill the maximum total load permitted to be carned by the tyre

ASSISTANT COMMISSIONER OF INCOME TAX,EXEMPTIONS,CIRCLE,JAIPUR, JAIPUR vs. GLOBAL INSTITUTE OF TECHNOLOGY SOCIETY, JAIPUR RAJASTHAN

In the results the appeal of the revenue stands dismissed

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

transferred back to GITS on 24.08.2012 and Rs. 5,05,00,000/- still remained unpaid and no interest on this advance is being paid by M/s Perennial Real Estate to the assessee Society. As per STR information , bank statements of M/s Perennial Real Estate Pvt. Ltd. and statements of Mr. Raj Kumar Kandoi recorded u/s 131

MUJMMEEL ,KOTA vs. ACIT-CENTRAL CIRCLE , KOTA

In the result, appeal of the assessee is allowed

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

131 of the 20 31 Act Copy of Show Cause Notice dated 24.03.2022 issued u/s 5. 32 33 142(1) of the Act 6. Copy of reply dated 24.03.2022 filed by the assessee 34 35 appellant 7. Copy of ledger account of Mukut Bihari Meena at pg. no. 36 39 34,49,56 and 58 of Exhibit-3 8. Copy

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

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

price) from the concerning person of all the 22 plots has not been taken in\nbooks.\n4. The trust property is used Personal benefit of the president\nShri Tejndra Pal Singh has taken loan & advances of Rs. 31,50,000/- from the\ntrust and violated the provisions of section 13(2) of the Act. Further no proper\nbooks of accounts

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. KARNANI SOLVEX PRIVATE LIMITED, JAIPUR

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

1) of Sushil Securities P Ltd\nfor AY 2018-19 dated 11.04.2019\n322-\n334\n70. Copy of Director Report and Auditors report of\nAngita Plaza P Ltd along with Financial\nStatements\n335-\n346\n71. Copy of Director Report and Auditors report of\nVidya Laxmi Fabrics P Ltd along with Financial\nStatements\n347-\n358\n\n52\nITA Nos.480/JP/2025\nDCIT vs. Karnani

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

price) from the concerning person of all the 22 plots has not been taken in\nbooks.\n\n4. The trust property is used Personal benefit of the president\nShri Tejndra Pal Singh has taken loan & advances of Rs.31,50,000/- from the\ntrust and violated the provisions of section 13(2) of the Act. Further no proper\nbooks of accounts

GIRNAR SOFTWARE PRIVATE LIMITED,6TH FLOOR, JAIPUR TEXTILE MARKET, B-2, NEAR MODEL TOWN, MALVIYA NAGAR, JAIPUR vs. PCIT – 2, JAIPUR, NEW CENTRAL REVENUE BUILDING

In the result, the appeal of the assessee is allowed

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

Transfer Pricing Officer, as the case may be,] shall be deemed to be erroneous in so far as it is prejudicial to the interests of the revenue, if, in the opinion of the Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner,— (a) the order is passed without making inquiries or verification which should have been made

KIRAN FINE JEWELLERS PRIVATE LIMITED,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2,, JAIPUR

In the result ground no 2 raised by the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 145(3) of the Act is hereby upheld. This ground of Appeal is hereby dismissed. 23 Kiran Fine Jewellers Pvt. Ltd. vs. DCIT Ground No. 2 5.2 I have considered the facts of the case and written submissions of the appellant as against the observations/findings of the AO in the assessment order for the year under consideration. The contentions/submissions

SANJAY MEHTA, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

131\n31,04,262\n100%)* (Completion)\nTotal\nRs.\nRs.69,32,250\nRs.69,32,250\nd. Draft assessment orders for the aforementioned years including the year under\nconsideration were subsequently passed under Section 144C(1) for the assessee (and\nsimilarly for the wife of the assessee) on 30.03.2024, proposing the above additions. These\ndraft orders were duly served

DCIT, CC-1, JAIPUR vs. M/S. DANGAYACH HOTELS PRIVATE LIMITED, JAIPUR

In the result, the appeal of the Revenue is dismissed

Section 65B (2).” 36. It was submitted that the Apex Court held that these safeguards are taken to ensure the ‘source and authenticity’, which are “the two hallmarks pertaining to electronic record sought to be used as evidence. The importance of following this procedure was emphasized by the fact that electronic records are more susceptible to tampering, alteration, transposition, excision

BLUEPRINT INFRAHOMES LLP,JAIPUR vs. ADIT CPC BENGALURU OR ITO WARD 6(1) JAIPUR, JAIPUR

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

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

transferred to National Company Law Tribunal, Chandigarh Bench in February, 2017; we had not been able to hold AGM of "Saitech Medicare Private Limited" since 2015. Whenever we tried to hold AGM; Mr. Bhalotia invoked CLB which restrained us from holding AGM and ultimately we had to give an undertaking to the CLB of not holding any AGM without