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

BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

151 ECTM 81 held that under the facts of that case it was not open to AO rectifying his own order. In the case of Dena Metal Powder(P) Ltd. Vs. Commissioner of Trade Tax, it was a “rectifiable mistake” is a mistake which is obvious and the same must be apparent from record. It is must be a patent

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

151 & 153. " In view of the above discussion, the assessment completed u/s 144 deserves to be quashed. The order of the Learned CIT(A) also deserved to be quashed on this ground. Additional Ground No.2 On the facts and in the circumstances of the case and in law, the Learned CIT(A) has erred in including amount of Rs.1

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)

151) and determine the total income of the assessee. Such determination in the orders passed under Section 153A would be similar to the orders passed in any reassessment, where the total income determined in the original assessment order and the income that escaped assessment are clubbed together and assessed as the total income. In such a case, to reiterate, there

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

transferred via cheques or bank transfers, ensuring a transparent\naudit trail. Importantly, there were no outstanding balances associated\nwith these transactions at any point, indicating that loans were duly\nrepaid in subsequent years. This factor is pivotal in establishing the\ngenuneness of the transactions, as it reflects a legitimate business\npractice rather than an attempt to camouflage undisclosed income

SUVA LAL PAHARIA,JAIPUR vs. ITO WARD 6(3), JAIPUR

transferred to NFAC. The NFAC has passed the Exparty order on\ndt.29.11.2023, despite the Ws and reply filed by the assessee. The order was received on\nportal on dt. 29.11.2023 and on email, which was not served upon the assessee physical.\nHowever as per date of order the appeal was to be filed on or before 28.01.2024 but the\nsame

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, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

transfer pricing, data analytics, management or any other technical matter under this Act or an agreement entered into under section 90 or 90A, which may be required in a particular case or a class of cases, under this section and the term "technical unit", wherever used in this section, shall refer to an Assessing Officer having powers so assigned

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

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)

2. Copy of CIT(A)’s order dated 30.11.2016 for assessment year 6-17 2013-14 3. Copy of ITAT order dated 30.10.2017 for assessment year 18-26 2013-14 & 2014-15 4. Copy of notice u/s 148 dated 28.03.2019 27 5. Copy of notice u/s 142(1) dated 14.10.2019 28-32 6. Copy of computation filed

ASSISTANT COMMISSIONER OF INCOME TAX , CIRCLE-2, JAIPUR vs. M/S. ANGEL INFRASTRUCTURE PRIVATE LIMITED, JAIPUR

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

151 of the Act is not valid as the same is mechanical without application of mind. (iii) The ITO, Ward 3(1), Jaipur had no jurisdiction as on the date of recording the reasons on 21/3/2016 but the jurisdiction of the assessee was transferred from ITO Ward 7(2), Jaipur only on 30/3/2016. Hence, the initiation of the proceedings

M/S ANGEL INFRASTRUCTURE (P) LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

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

151 of the Act is not valid as the same is mechanical without application of mind. (iii) The ITO, Ward 3(1), Jaipur had no jurisdiction as on the date of recording the reasons on 21/3/2016 but the jurisdiction of the assessee was transferred from ITO Ward 7(2), Jaipur only on 30/3/2016. Hence, the initiation of the proceedings

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S RIGID CONDUCTORS (RAJ.) PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

price as on 18.06.2015 Rs. 27,89,92,000/- Less:- Cost of acquisition 903892*1081/223= Rs. 43,81,647/- Rs. 87,96,055/- 430619*1081/244= Rs. 19,07,783/- 221058*1081/259= Rs. 9,22,640/- 570000*1081/389= Rs. 15,83,985/- Long term capital gain Rs. 27,01,95,945/- From the above discussion, it is clear that the assessee

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S VISION ESTATES PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

price as on 18.06.2015 Rs. 27,89,92,000/- Less:- Cost of acquisition 903892*1081/223= Rs. 43,81,647/- Rs. 87,96,055/- 430619*1081/244= Rs. 19,07,783/- 221058*1081/259= Rs. 9,22,640/- 570000*1081/389= Rs. 15,83,985/- Long term capital gain Rs. 27,01,95,945/- From the above discussion, it is clear that the assessee

DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-3, JAIPUR vs. M/S CHOKHI DHANI DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

price as on 18.06.2015 Rs. 27,89,92,000/- Less:- Cost of acquisition 903892*1081/223= Rs. 43,81,647/- Rs. 87,96,055/- 430619*1081/244= Rs. 19,07,783/- 221058*1081/259= Rs. 9,22,640/- 570000*1081/389= Rs. 15,83,985/- Long term capital gain Rs. 27,01,95,945/- From the above discussion, it is clear that the assessee

DEPUTY COMMISSINER OF INCOME TAX, LIC BUILDING vs. M/S GEE VEE DEVELOPERS PVT. LTD., JAIPUR

In the result, the appeals of the revenue stands dismissed

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

price as on 18.06.2015 Rs. 27,89,92,000/- Less:- Cost of acquisition 903892*1081/223= Rs. 43,81,647/- Rs. 87,96,055/- 430619*1081/244= Rs. 19,07,783/- 221058*1081/259= Rs. 9,22,640/- 570000*1081/389= Rs. 15,83,985/- Long term capital gain Rs. 27,01,95,945/- From the above discussion, it is clear that the assessee