M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

disallowance does not come into play when the payment is made well before the date of filing the income tax return under section 139(1). Viewed thus also, the impugned adjustment is vitiated in law, and we must delete the same for this short reason as well. 10. In view of the detailed discussions above, we are of the considered

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) PAN NO. AACCV 7972 K Assessee By Shri Amit Kothari, CA Shri Rajesh Ojha, CIT-DR Revenue By Date of hearing 24/10/2024 Date of Pronouncement 01/01/2025 O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM By way of the present appeal

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

215 Taxman 8 (Guj) (HC) (Magz.)  CIT Vs Suzlon Energy Ltd. (2013) 354 ITR 630 (Guj)(HC)  CIT Vs Reliance Utilities & Power Ltd. 313 ITR 340 (Bom(HC). 6.2 Considering the totality of the facts and circumstances of the case, the disallowance of Rs. 1,71,693/- made by the A.O. is deleted. The appellant gets relief in Ground

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

215, following the above\ndecision of the Hon'ble Supreme has held as under:\n\"7. Appeals are provided under section 246 of the Act before the AAC and the\nCommissioner (Appeals). These appeals are by the assessee aggrieved by the orders\nmentioned therein. Any order made under section 143(3) is appealable and the powers of\nthe appellate court

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

215, following the above\ndecision of the Hon'ble Supreme has held as under:\n\"7. Appeals are provided under section 246 of the Act before the AAC and the\nCommissioner (Appeals). These appeals are by the assessee aggrieved by the orders\nmentioned therein. Any order made under section 143(3) is appealable and the powers of\nthe appellate court

M/S. A. INFRASTRUCTURE LTD.,BHILWARA vs. DCIT, CPC/ ACIT, CIRCLECIT, CIRCLE- BHILWARA, BANGALORE / BHILWARA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 143(1)(a)(iv) of the Act. 6. The ld. Sr. DR relied upon the orders of the lower authorities and contended that the lower authorities has passed the order on merit and Ld DR strongly placing reliance on the recent decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Limited

M/S. A. INFRASTRUCTURE LTD.,BHILWARA vs. DCIT, CPC/ ACIT, CIRCLECIT, CIRCLE- BHILWARA, BANGALORE / BHILWARA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 143(1)(a)(iv) of the Act. 6. The ld. Sr. DR relied upon the orders of the lower authorities and contended that the lower authorities has passed the order on merit and Ld DR strongly placing reliance on the recent decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Limited

M/S. A. INFRASTRUCTURE LTD.,BHILWARA vs. DCIT, CPC/ ACIT, CIRCLE, CIRCLE- BHILWARA, BANGALORE / BHILWARA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 143(1)(a)(iv) of the Act. 6. The ld. Sr. DR relied upon the orders of the lower authorities and contended that the lower authorities has passed the order on merit and Ld DR strongly placing reliance on the recent decision of the Hon’ble Supreme Court in the case of Checkmate Services P. Limited

PATEL MINERALS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee is allowed

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

section 56(2) of the Act. 11. It is respectfully submitted ITAT Jaipur Bench in case of VINAYAKA MICRONS (INDIA) PRIVATE LTD. vs. PRINCIPAL COMMISSIONER OF INCOME TAX reported at (2021) 63 CCH 0294 JaipurTrib deal with similar issue as under : Brief Facts The assessee has filed it's return of income for the assessment year 2016-17 declaring total