DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR vs. M/S WORSHIP INFRAPROJECTS PVT LTD(PREVIOUSLY KNOWN AS OM METALS SPML INFRAPROJECTS PVT LTD), JAIPUR

In the result of the appeal of the assessee is allowed

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

24,71,155 Financial Cost 29,16,785 29,16,785 Other expenses 68,614 Audit fees 50,000 50,000 Preliminary 5,440 5,440 expenses written off Misc. Expenses 13,174 13,174 Depreciation 2,32,414 2,32,414 Total Expenses 56,88,968 56,88,968 Adjusted Profit 4,09,19,882 2

RAJESH CHOUDHARY,GURGAON vs. ACIT CENTRAL CIRCLE, ALWAR, ALWAR

In the result, the appeal of the assessee is allowed

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

24)(x)of the Income tax Act.” 14. That the Ld. PCIT (Central), Jaipur has mentioned the incorrect facts while passing order u/s. 263 of the I.T. Act, 1961, which is as follows:- (i). The assessee had surrendered Rs. 22,62,143/- on account of unexplained investment. (ii) The assessee has shown in his return of income

ASSISSTANT COMMISSIONER OF INCOME TAX, AJMER vs. SHREE CEMENT LTD, BEAWAR

Accordingly, the same is dismissed

x. Deduction for scientific research xi. Other income not credited to P & L a/c xii. Mismatch in Income/Capital Gain on sale of land or building xiii. Loans/advance to related persons Consequently, a notice u/s. 143(2) of the Act was issued on 08.04.2016 electronically and served upon assessee through email. Further notice u/s. 142(1) of the Act dated

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

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

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

X containing section 61 to 63 contain the powers to levy certain charges including levy of conversion charges annual levy on vacant land etc. This power thus clearly empowers the JDA to have control and management of local fund. Section 58 of JDA Act provides that accounts of JDA shall be subject to audit by Local Fund Audit in accordance

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

X containing section 61 to 63 contain the powers to levy certain charges including levy of conversion charges annual levy on vacant land etc. This power thus clearly empowers the JDA to have control and management of local fund. Section 58 of JDA Act provides that accounts of JDA shall be subject to audit by Local Fund Audit in accordance

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)

Price of Power for the purpose of Deduction u/s 80- IA in respect to its eligible power undertakings. 2. That on the facts and in the circumstances of the case, necessary direction may be given to the A.O. to allow the claim of deduction u/s 80-IA on eligible Solid Waste Management System as per Form 10CCB filed along with

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 :

24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further in the above referred notice issued by the undersigned, it was also observed that the copy of assessment orders under appeal submitted by appellant, is assessees’ copy and not the attested/certified copy of assessing officer’s office copy. x x

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 :

24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further in the above referred notice issued by the undersigned, it was also observed that the copy of assessment orders under appeal submitted by appellant, is assessees’ copy and not the attested/certified copy of assessing officer’s office copy. x x

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 :

24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further in the above referred notice issued by the undersigned, it was also observed that the copy of assessment orders under appeal submitted by appellant, is assessees’ copy and not the attested/certified copy of assessing officer’s office copy. x x

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 :

24 days. In submission dated, 08/01/2025, further the appellant has inter-alia submitted that x x x x C.4 Further in the above referred notice issued by the undersigned, it was also observed that the copy of assessment orders under appeal submitted by appellant, is assessees’ copy and not the attested/certified copy of assessing officer’s office copy. x x

HOLIDAY TRIANGLE TRAVEL PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

price of share by following DFCF method. 4. The ld. CIT`s contention that the valuer has very categorically mentioned in the report that they have not verified the authenticity of the financials provided by the assessee which makes the report baseless is incorrect as the mentioning of the lines by the valuer means that he is not supposed

SHREE CEMENT LIMITED,BEAWAR vs. DEPUTY COMMISSIONER OF INCOME TAX, AJMER

In the result, this appeal of the assessee is partly allowed and appeal of the Revenue is dismissed

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

section (6) to provide that, with effect from 1-4-2012, the provisions of sub-section shall cease to have effect. Accordingly, a SEZ developer or any entrepreneur carrying on business in an SEZ unit (being a company) would be liable to pay MAT on the profits arising from the development of SEZ or the business carried

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

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

x 12000) and she has paid cash\nas 'On money' as ascertained from various whatsapp chats and images. At\nS. No. 21 on Page-1 of the list is having entry in the name of \"Nitin Dusad\"\nand on the left side the rate of flat 9000 + 3000 is recorded. However, the\nregistry of the said flat has been ultimately

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

x \nIn the present case also in course of search proceedings, statement of \nassessee was recorded under section 132(4) admitting certain undisclosed \nincome. Subsequently, assessee retracted said statement. In course of \nassessment, Assessing Officer made addition to assessee's income on basis of \nstatement given by the assessee. It is a fact that statement had been recorded in \npresence

GILLETTE INDIA LIMITED,SPA-65A, INDUSTRIAL AREA, BHIWADI, DISTRICT- ALWAR vs. PCIT, JAIPUR-1, JAIPUR

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

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

section 2(24)(x) of the Act 2. Perusal of the record also shows that one of the main reasons for selection of the case for complete scrutiny was "large outwards remittances by the assessee and to check as to whether appropriate 9 Gillette India Ltd vs. PCIT provisions of withdrawal have been complied with." This was basically for examining

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 and Rs. 4.25 lacs through cheque rejection. On going through return of income filed by the assessee for AY 2018-19, it is noticed that income from above transaction has not been included in ITR. The ld. AO noted that in the assessment proceeding u/s. 143(3) of the Act assessee failed to provide true and correct information / material