KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

42-C of Indian Partnership Act hence, no assessment\ncan be made on it in so far as per catena of various decision of different High Court\nand Apex Court are concerned. The ld. CIT (A) further failed to appreciate that no\nvalid notice served on appellant as no notice can be issued in name of dead\nperson/non existing entity

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

42-C of Indian Partnership Act hence, no assessment\ncan be made on it in so far as per catena of various decision of different High Court\nand Apex Court are concerned. The ld. CIT (A) further failed to appreciate that no\nvalid notice served on appellant as no notice can be issued in name of dead\nperson/non existing entity

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

42-C of Indian Partnership Act hence, no assessment\ncan be made on it in so far as per catena of various decision of different High Court\nand Apex Court are concerned. The ld. CIT (A) further failed to appreciate that no\nvalid notice served on appellant as no notice can be issued in name of dead\nperson/non existing entity

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

42-C of Indian Partnership Act hence, no assessment\ncan be made on it in so far as per catena of various decision of different High Court\nand Apex Court are concerned. The ld. CIT (A) further failed to appreciate that no\nvalid notice served on appellant as no notice can be issued in name of dead\nperson/non existing entity

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

reassessment proceeding without obtaining proper satisfaction and sanction from the superior authority U/s 151 of the Income Tax Act 1961. Without prejudice to above, Sir, it is submitted that in number of cases the Principal Commissioner of Income Tax given approval in a mechanical way, without application of mind. Here it is imperative to reproduce provisions

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

42,530/- ignoring the fact that payment were made in F.Y. 2010-11 and neither the quantum for provision of wage revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

section 147 and 151 and accordingly notice u/s 148 was issued to assessee— Proceedings u/s 147/148 were initiated after recording reasons on basis of information received from Investigation Wing of Department on basis of search and seizure operation. During course of assessment proceedings, assessee was specifically asked to explain and justify transaction with G received as share application money/share capital

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

reassessment or reopening of the assessment. The\ncase is squarely covered by the above judgment. Therefore, to complete\nassessment on the basis of illegal notice is illegal and void.\nOn the similar principals, the order of the Karnataka High Court in the case of\nManjunath Cotton Corp and M/s. SSSA Emerald Meadows, on the issue of\npenalty u/s

M.P. POONIA,JODHPUR vs. ITO, BIKANER

In the result, the appeal of the assessee is allowed

42,193, particularly in the light of fact that the appellant holds good status in society and his children were studying in reputed schools. In the written submissions filed before me, the appellant made contradictory submissions, as on one side he is requesting for deletion of addition. made on account of low household withdrawal, on the other side

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

42,060 2,00,000 Wages discussed in assessment order. The ld. AO made lump sum disallowance of Rs. 2,00,000/- out of salary & Wages and staff welfare expenses. 2016-17 No Regular Scrutiny 2017-18 No Regular Scrutiny 3.2 During the survey, the assessing officer noted that the assessee has claimed the following types of wages as expenses

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

42,060 2,00,000 Wages discussed in assessment order. The ld. AO made lump sum disallowance of Rs. 2,00,000/- out of salary & Wages and staff welfare expenses. 2016-17 No Regular Scrutiny 2017-18 No Regular Scrutiny 3.2 During the survey, the assessing officer noted that the assessee has claimed the following types of wages as expenses

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

42,060 2,00,000 Wages discussed in assessment order. The ld. AO made lump sum disallowance of Rs. 2,00,000/- out of salary & Wages and staff welfare expenses. 2016-17 No Regular Scrutiny 2017-18 No Regular Scrutiny 3.2 During the survey, the assessing officer noted that the assessee has claimed the following types of wages as expenses

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

42,060 2,00,000 Wages discussed in assessment order. The ld. AO made lump sum disallowance of Rs. 2,00,000/- out of salary & Wages and staff welfare expenses. 2016-17 No Regular Scrutiny 2017-18 No Regular Scrutiny 3.2 During the survey, the assessing officer noted that the assessee has claimed the following types of wages as expenses