PARAS MAL JAIN,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

seizure action u/s 132(1) of the\nIncome Tax Act, 1961 was carried out on 23-05-2013 at various premises of Shri\nRajendra Kumar Jain and Rajendra Bardiya & other Group, Jaipur. Business/\nresidential premises (8, Bardiya Colony, Museum Road, Jaipur) of the assessee\nwas also covered by the Department. It is noted from the penalty order that notice\nu/s

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

search and seizure action that disallowable expenses had been claimed as allowable expenses by the appellant and no separate disclosure

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

In the result, appeals of the revenue stands dismissed

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

seizure- Assessment in case of (Conditions precedent) Assessment years 2004-05 and 2005-06 Pursuant to High Court's order company CML was amalgamated with assessee- company from 1-4-2003-In returns of income, assessee set off losses of company CMI. against its income-Thereafter a search took place in assessee's premises and certain incriminating material was seized

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

In the result, appeals of the revenue stands dismissed

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

seizure- Assessment in case of (Conditions precedent) Assessment years 2004-05 and 2005-06 Pursuant to High Court's order company CML was amalgamated with assessee- company from 1-4-2003-In returns of income, assessee set off losses of company CMI. against its income-Thereafter a search took place in assessee's premises and certain incriminating material was seized