DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

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

TDS on the same has been duly deducted: Pg Name of the party V. Date Weight (In Making rate per Total making no No. grams) gram (In Rs.) charges (In Rs.) 7 M/s Jagdish Prasad 157 23.03.2015 1080.520 80 86521 Kamal Kumar Soni 8 M/s Ganpati Ornaments 158 23.03.2015 1184.73 80 94778 2266.25 At the outset it is submitted that

PINK CITY JEWEL HOUSE PRIVATE LIMITED ,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), JAIPUR

Section 14A of the Act can\nbe made if the assessee had not earned any exempt income? - HELD THAT:- A\nperusal of the Memorandum of the Finance Bill, 2022 reveals that it explicitly stipulates\nthat the amendment made to Section 14A will take effect from 1st April, 2022 and will\napply in relation to the assessment year

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

TDS of Rs.21,732/-. The impugned order thus, to this\nextent in nullity being without jurisdiction and therefore deserves to be\nquashed.\n6. Rs.6,35,00,000/-: The Id. PCIT, Udaipur in the impugned order\npassed u/s 263, raised an issue for obtaining new loans during the\nimpugned previous year of Rs.6,35,00,000/-. The impugned order thus