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

LAL CHAND MEENA ,JAIPUR vs. ITO, WARD 7-3, JAIPUR

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

price do not arise for consideration. Hence, considering the legislative intent of section 45(3) vis-a-vis sec. 50C, it is incorrect to held that sec. 50C would override section 45(3). 7.6 It is further submitted that by Finance Bill, 2016, Sec. 50C is proposed to be amended w.e.f. 01.04.2017 to provide that where the date

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

Bench: This Tribunal Are As Under :

144 of the Income Tax Act, 1961 and DIN generation was sent to appellant on system on dated 18.03.2024, however, appellant intimated the assessing officer regarding non receipt of assessment order on 12.04.2024. Thus there is gap of around 24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

Bench: This Tribunal Are As Under :

144 of the Income Tax Act, 1961 and DIN generation was sent to appellant on system on dated 18.03.2024, however, appellant intimated the assessing officer regarding non receipt of assessment order on 12.04.2024. Thus there is gap of around 24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

Bench: This Tribunal Are As Under :

144 of the Income Tax Act, 1961 and DIN generation was sent to appellant on system on dated 18.03.2024, however, appellant intimated the assessing officer regarding non receipt of assessment order on 12.04.2024. Thus there is gap of around 24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

Bench: This Tribunal Are As Under :

144 of the Income Tax Act, 1961 and DIN generation was sent to appellant on system on dated 18.03.2024, however, appellant intimated the assessing officer regarding non receipt of assessment order on 12.04.2024. Thus there is gap of around 24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further

KOTHARI JEWELS PRIVATE LIMITED,MUMBAI vs. ACIT, JAIPUR

In the result, the appeal of the assessee is allowed

Transfer Pricing, present case of sale to the sister concern are not covered within its ambit. 3.11 Assessee company has all the right to sell its goods at a price, mutually negotiated, found prudent as a businessman provided there is no allegation of any receipt over and above the declared consideration. Hon’ble Supreme Court in the case

DCIT, JAIPUR vs. JAIPUR RUGS COMPANY (P) LTD., JAIPUR

In the result, the appeal filed by the assessee is partly allowed and appeal filed by the Revenue stands dismissed

transfer pricing adjustment under section 92CA(1) was made to the income of the assessee. However, the Assessing Officer did not furnish to the assessee a draft assessment order, before passing a final assessment order. On appeal before the ld CIT(A), the assessee raised its grievance of not being furnished a draft assessment order. The ld CIT(A) rejected

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

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

144 of the Act to the\nbest of judgment based on the details available on record.\nAs noted, the Id. AO determined the on-money payment of Rs.\n1,42,50,000/- the same was bifurcated according to the percentage\ncompletion of the project and the year wise addition made is tabulated\nherein below :\nAssessment\nYear\nStage of\nCompletion\nTotal

MARIE PRODUCTS PRIVATE LIMITED,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 7, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

transferred under sub-section (8)], on or after the 1st day of April, 2021, shall be non est if such assessment is not made in accordance with the procedure laid down under this section." (emphasis supplied) 14. Keeping in view the aforesaid, this Court is of the opinion that learned counsel for the petitioner is correct in submitting that Section

M/S. JHANDEWALA FOODS LIMITED 35, JOHARI BAZAR, JAIPUR,JAIPUR vs. ACIT CIRCLE-1, JAIPUR, CIRCLE-1, JAIPUR

In the result, the ground no

transfer pricing adjustment under section 92CA(1) was made to the income of the assessee. However, the Assessing Officer did not furnish to the assessee a draft assessment order, before passing a final assessment order. On appeal before the ld CIT(A), the assessee raised its grievance of not being furnished a draft assessment order. The ld CIT(A) rejected

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

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)

transfer upon Principal Chief Commissioner or Principal Director General of National e- Assessment Centre and not upon any other Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. As is evident from the above, the Court came to the firm conclusion that irrespective of the system of faceless assessment that

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)

transfer upon Principal Chief Commissioner or Principal Director General of National e- Assessment Centre and not upon any other Principal Director General or Director General or Principal Chief Commissioner or Chief Commissioner or Principal Commissioner or Commissioner. As is evident from the above, the Court came to the firm conclusion that irrespective of the system of faceless assessment that

M/S CENTURY INFRA POWER P. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, JAIPUR

In the result, appeal of the assessee is allowed

transfer pricing adjustment under section 92CA(1) was made to the income of the assessee. However, the Assessing Officer did not furnish to the assessee a draft assessment order, before passing a final assessment order. On appeal before the ld CIT(A), the assessee raised its grievance of not being furnished a draft assessment order. The ld CIT(A) rejected

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

section 14A(1), deduction of that expenditure is not to be allowed which has been incurred by the assessee in relation to income which does not form part of the total income under this Act. Axiomatically, it is that expenditure alone which has been incurred in relation to the income which is includible in total income that

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)

144 of the Act besides initiation of penalty proceedings u/s 272A(1)(d) of IT Act, 1961. As is evident from the issue of notice by ld. AO he called for all the details considering those documents having incriminating in nature. He has dealt with all the three transactions with Shri Uchab Lal, Shri Mukut Bihari and Shri Babu Khan

JAIPRAKASH YADAV,ALWAR vs. INCOME TAX OFFICER, WD, BEHROR, BEHROR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

transfer of the case from ITO Alwar he proceeded to make the assessment as provision of section 144 of the Act because the notice issued by the ITO, Ward Behror were remained non-compliant and thereby 5 Jaiprakash Yadav vs. ITO the ld. AO made the assessment determining the income of the assessee at Rs. 67,69,092/- making

DCIT, JAIPUR vs. JADAU JEWELLERS & MFG (P) LTD., JAIPUR

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

section 144 of the Income Tax Act, 1961 the total income should be computed after taking into consideration all relevant material gathered as a result of search and on the basis of best judgment. The Income Tax department carried out intensive search over the assessee group and during the course of search the department has not found any evidence