ACIT, EXEMPTIONS, CIRCLE , JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee’s income is found to be not chargeable under the Income Tax Act at all and the AO is directed to delete the additions made, irrespective of the head of income

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalacit, Exemption, Circle, Jaipur ...... Appellant Vs.

house property’. 6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing various expenditure incurred by Appellant Trust in entirety. 7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in not allowing the set off of losses against the total

SUMIT GOEL,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

In the result,the appeal of the assessee is partly allowed

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

forward speculation losses. (vii) The Learned AO has made addition of Rs. 22,84,800/- which is not matches with any transaction of the assessee. The learned AO has wrongly made the addition of Rs. 22,84,800/- which is not pertained to the assessee u/s 68 of the Income Tax Act 1961. This transaction is not matching with

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

URBAN IMPROVEMENT TRUST (NOW KOTA DEVELOPMENT AUTHORITY),KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

DCIT, EXEMPTIONS, CIRCLE, JAIPUR, JAIPUR vs. URBAN IMPROVEMENT TRUST, KOTA

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

URBAN IMPROVEMENT TRUST,KOTA vs. DCIT (EXEMPTIONS), CIRCLE, JAIPUR, JAIPUR

In the result, the assessee's income is found to be not chargeable\nunder the Income Tax Act at all and the AO is directed to delete the additions\nmade, irrespective of the head of income

house property'.\n6. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing various expenditure incurred by Appellant Trust in entirety.\n7. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred\nin not allowing the set off of losses against the total

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

property, cash found, loans and excess stock & over sale of Kota stone. 12.1 Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. Post search proceedings the assessee furnished

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

property, cash found, loans and excess stock & over sale of Kota stone. 12.1 Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. Post search proceedings the assessee furnished

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property, cash found, loans and excess stock & over sale of Kota stone. 12.1 Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. Post search proceedings the assessee furnished

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property, cash found, loans and excess stock & over sale of Kota stone. 12.1 Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. Post search proceedings the assessee furnished

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

property, cash found, loans and excess stock & over sale of Kota stone. 12.1 Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. Post search proceedings the assessee furnished

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

property, cash found, loans and excess stock & over sale of Kota stone. 12.1 Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. Post search proceedings the assessee furnished