SH. DAL CHAND SHARMA,ALWAR vs. ITO, WARD-1(2), ALWAR, ALWAR

2),\nAlwar.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: ARPPC4741E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by : Shri P.C. Parwal (C.A.)\nराजस्व की ओर से / Revenue by : Shri A. S. Nehra (Addl.CIT)\nसुनवाई की तारीख / Date of Hearing : 08/05/2024\nउदघोषणा की तारीख / Date of Pronouncement : 27/05/2024\nआदेश/ ORDER\nPER: DR. S. SEETHALAKSHMI, J.M.\nThis appeal is filed

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

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

144 of the Act on the basis of details/replies/evidence available on record. 4.3 As held by the Hon'ble Supreme Court in the case of UIT, AIR 2018 SC 5085 the income of UIT is not exempt u/s 10(20) of the IT Act. However, the assessee UIT has got registered u/s 12A of the Act vide order dated

JODHPUR DEVELOPMENT AUTHORITY,JODHPUR vs. DCIT (EXEMPTION), JAIPUR

In the result, the appeal in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 665 & 666/JPR/2023 fu/kZkj.ko"kZ@Assessment Years : 2009-10 & 2013-14 Jodhpur Development Authority 1, Opposite Railway Hospital, JDA Circle, Jodhpur. cuke Vs. Deputy Commissioner of Income Tax, Exemption, Jodhpur. LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAALJ 0478 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Amit Kothari (C.A.) jktLo dh vksjls@Revenue by:

144 of the Act on the basis of details/replies/evidence available on record. 4.3 As held by the Hon'ble Supreme Court in the case of UIT, AIR 2018 SC 5085 the income of UIT is not exempt u/s 10(20) of the IT Act. However, the assessee UIT has got registered u/s 12A of the Act vide order dated

SHRI DIGAMBER JAIN ATIKSHAYA KESHTRA,PADAMPUA vs. ITO EXEMPTION WARD 1, KAILASH HEIGHTS

In the result appeal of the assessee is partly allowed

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

property held under trust subject to certain conditions and does not go beyond in giving authority for computing total income. In the case of an assosseo rogistered u/s 12A of the Act, its total income is required to be computed in accordance with section 11, 12 & 13 of the Act and provision of these sections do not envisage any notional

HOLIDAY TRIANGLE TRAVEL PRIVATE LIMITED,GURGAON vs. INCOME TAX OFFICER, JAIPUR

In the result, appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

House, Vs. Ward 7(3) Sector-32, Jaipur. Gurgaon. (Haryana) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No. AACCH 7688 E vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assesseeby : Shri Dilip Shivpuri, Advocate & Shri Utkarsh Shara, Advocate jktLo dh vksj ls@ Revenue by : Shri Gautam Singh Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 07/01/2025 ?kks"k.kk

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

house hold expenses, it is noticed that there are 05\nmembers. The assessee has shown only income of Rs.1,75,710/- and\nagriculture income of Rs.34,750/-, thus total income comes to\nRs.2,10,460/-. Looking to the members of family, such declared income is\nvery nominal and only for running day to day expenses. Based on that\ndiscussion

SHRI SATISH CHANDRA KATTA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

2) - Held, yes..”\n11. As per explanation (iia) to section 153B of the Income Tax Act, 1961, in computing the\nperiod of limitation of assessment u/s 153A the following period shall be excluded:\n“The period commencing from the date on which the Assessing Officer makes a\nreference to the Valuation Officer under sub-section (1) of section 142A

INCOME TAX OFFICER, WARD-1(2), JAIPUR, JAIPUR vs. MUKESH KUMAR SONI, JAIPUR

In the result appeal of the revenue is dismissed and the cross

Bench: Moving Towards The Facts Of The Case We Would Like To Mention

House (ITA No.613/2010). In the facts of above case, a cash of Rs. 24,58,400/- was deposited in bank account by the assessee. The Assessing Officer made the addition on the ground that nexus of such deposit was not establish with any source of income. The assessee claimed that it was duly recorded in the books of account

OMPRAKASH,DHOLPUR vs. ITO WARD 4 BHARATPUR, BHARATPUR

In the result, the both the appeals of the assessee are allowed for statistical\npurposes as indicated hereinabove\nOrder pronounced in the open court on\n17/01/2025

144 “Best judgement assessment\" and\nmake assessment by making addition stamp duty value Rs 9,86,770/- and demanded Rs\n5,69,169/- and copy of assessment order not received by the Humble Appellant .\nThat the Humble Appellant has come to know about the assessment when penalty notices 274\nread with Section 271 (1) (c) dated 09/09/2021 issued

SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

section 69A of the\nAct as assessee didn't comply to the AO's notices. The AO's proposed addition is\non account of following fact as mentioned the draft assessment order.\n\"During the assessment proceedings, the assessee was asked regarding\nthe source of funds used to purchase the said immovable property and\ndoing the above-mentioned transactions vide

SIYARAM EXPORTS INDIA PVT. LTD.,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, JAIPUR

2) - Held, yes..”\n\n11. As per explanation (iia) to section 153B of the Income Tax Act, 1961, in computing the\nperiod of limitation of assessment u/s 153A the following period shall be excluded:\n\n“The period commencing from the date on which the Assessing Officer makes a reference\nto the Valuation Officer under sub-section (1) of section

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1 JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

House,\nOld Bus Stand,\nJhunjhunu.\nबनाम\nVs.\nIncome Tax Officer,\nWard-1,\nJhunjhunu.\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: BDWPK6579A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Sharwan Kumar Gupta, Advocate\nराजस्व की ओरसे / Revenue by : Shri Gautam Singh Choudhary, JCIT-DR\nसुनवाई की तारीख / Date of Hearing : 22/04/2025\nउदघोषणा की तारीख / Date of Pronouncement: 03/06/2025\nआदेश/ORDER

RAMESH KUMAR,JHUNJHUNU vs. ITO WARD-1, JHUNJHUNU, JHUNJHUNU

In the result, all the appeals of the assessee are allowed

House,\nOld Bus Stand,\nJhunjhunu.\nबनाम\nVs.\nIncome Tax Officer,\nWard-1,\nJhunjhunu.\nस्थायीलेखा सं./ जीआईआर सं./PAN/GIR No.: BDWPK6579A\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Sharwan Kumar Gupta, Advocate\nराजस्व की ओरसे / Revenue by : Shri Gautam Singh Choudhary, JCIT-DR\nसुनवाई की तारीख / Date of Hearing : 22/04/2025\nउदघोषणा की तारीख / Date of Pronouncement: 03/06/2025\nआदेश/ORDER

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA , KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

Housing Colony, Kota The stamp value of above mentioned commercial complex has been valued Rs 28,90,73,795 by stamp valuation authority. The assessee firm has paid Rs. 18,00,00,000/- for a property whose stamp value is Rs. 28,90,73,795, therefore the assessee has earned Rs. 10,90,73.795/- by virtue of section56(2

PRINCESS INFRA & DEVELOPMENT LLP,KOTA vs. ACIT-CENTRAL CIRCLE-KOTA, KOTA

In the result, both the appeals of the assesseeare allowed for statistical purposes as indicate hereinabove

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

Housing Colony, Kota The stamp value of above mentioned commercial complex has been valued Rs 28,90,73,795 by stamp valuation authority. The assessee firm has paid Rs. 18,00,00,000/- for a property whose stamp value is Rs. 28,90,73,795, therefore the assessee has earned Rs. 10,90,73.795/- by virtue of section56(2

KULDEEP SINGH SHEKHAWAT,KOTA vs. ITO W-2(1), KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Gagan Goyalkuldeep Singh Shekhawat, 11, Samridhi Traders, Police Line, Gopal Vihar, Baran Road-324001 Pan No. Araps0973M ...... Appellant Vs. Income Tax Officer, Ward-2(1), Kota …... Respondent

144 taxmann.com 136 (Mumbai - Trib.), where in the coordinate bench held as under: “2. Brief facts of the case are that assessee has filed her return of income on 28-7-2012 declaring total income of Rs. 3,19,812/-. The case was selected for scrutiny under CASS to examine large deduction claimed under section 54 of the Act. During

SMT. SAROJ SHARMA,JAIPUR vs. ACIT, CIRCLE-3, JAIPUR

144". 5. As per assessment order the Ld. AO has made the addition due to following reasons: (a) Disallowances of standard deduction u/s. 24 Rs. 33,35,135/-: a) The land was allotted by JDA at concessional rate for specific purposes, hence use of land for other purposes is not allowable. ii) Rental income was assessed

DY.CIT, CIRCLE-3, JAIPUR vs. SMT. SAROJ SHARMA, JAIPUR

144". 5. As per assessment order the Ld. AO has made the addition due to following reasons: (a) Disallowances of standard deduction u/s. 24 Rs. 33,35,135/-: a) The land was allotted by JDA at concessional rate for specific purposes, hence use of land for other purposes is not allowable. ii) Rental income was assessed