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

Section 251(1)(a) itself provides 251. (1) In disposing of an appeal, the 22[* * *] 30[Commissioner (Appeals)] shall have the following powers— (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment33 34[* * *]; And in the A.Y. 2014-15 and 2016-17 the assessee has not filed the appeal 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)

251(1)(a) of the Act, the impugned assessment order u/s. 144 is hereby set aside and referred back to the Assessing Officer for fresh assessment in accordance with law. The appellant is directed to furnish necessary submissions and evidences in support of his appeal and such other information required by the Assessing officer, strictly within the time given

DEEPAK KUMAR RAJORIA,AHMEDABAD vs. ITO, WARD-1(2), BIKANER

In the result, the appeal of the assessee is allowed

Bench: Assessing Authority Tax Was Paid & Adjust From Tds The Appellant Was Aware Of The Fact That There Is Any Form By Filing Which The Penalty May Be Dropped So The Penalty Was Never Leviable In This Case Therefore The Penalty U/S 270A May Please Be Cancelled. 3. The Appellant Prays For Justice & Relief. 4. The Appellant May Please Be Permitted To Raise Any Addition Or Alternative Ground At Or Before The Hearing.”

68 within 30 days from the end of the month in which the order has been received by the Assessee. After providing opportunity to the Assessee, the AO shall pass the order either accepting the application or rejecting the same within one month from end of month in which application is made by the Assessee. The order so passed

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

section 40A(3) which provides where on account of exception allow ability of cash payment looking to the consideration of business expediency and the relevant factor as substituted wide Finance Act 2008 effective from 01/04/2009. 3 M/s Shree Tirupati Associates 3. The A.O. has not considered following relevant case laws including Rajasthan High court, Jodhpur wherein looking

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

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable