PARSHAVNATH ASSOCIATES, KOTA,KOTA vs. ACIT/DCIT,CENTRAL CIRCLE, KOTA, KOTA

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

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

B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 1357 /JPR/2024 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Parshavnath Buildestate Private cuke The ACIT/DCIT, Limited, Vs. Central Circle, Kota. 1

M/S ORTHOPAEDICS AND TRAUMA CENTER,JHALAWAR vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

25. In view of the above discussion, reasons and findings, this appeal deserves to be allowed

Bench: the ld. CIT(A), assessment order dated 2-06-2021 was under challenge. Vide said assessment order, the AO computed total income of the assessee at 1,02,55,230/- by observing in the manner as:-

244A is also withdrawn, as per law. A copy of this order along with ITNS 150 which is part of this order is served upon assessee. A notice of demand u/s 156 of the Act and 3 ORTHOPAEDICS AND TRAUMA CENTRE VS DCIT,CENTRAL CIRCLE, KOTA challan for payment of tax, if payable, is hereby issued. Penalty u/s 271AAC

HIRALAL VIJAWAT , BHAWANIMANDI,BHAWANIMANDI vs. ACIT / DCIT CENTRAL CIRCLE KOTA, KOTA

B\" JAIPUR\r\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\r\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\r\nआयकर अपील सं./ITA No. 614/JP/2025\r\nनिर्धारण वर्ष / Assessment Year : 2019-20\r\n\r\nHiralal Vijawat\r\n1, Bijawat Vastralaya, Station\r\nRoad Bhawanimandi\r\n\r\n बनाम

TURAB ALI BOHRA,BHILWARA,BHILWARA vs. ACIT CENTRAL CIRCLE,AJMER, AJMER

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

b) Grounds for appeal against addition of excess physical stock of Rs. 1,34,212 Also at\nthe time of search almost 2000 tons of material was verified in just 2 days and based on\nthat A.O. has added Rs. 1,34,212/- as value of excess stock in total income. In this\nregard I want to say that

HARBANS LAL SETHI,JAIPUR vs. ADDL. CIT, KOTA

In the result, the appeals of the assessee are partly allowed and that of the Revenue are dismissed

244A of the Act. The appellant totally denies its liability of charging and withdrawal of any such interest. The interest so charged/withdrawn, being contrary to the provisions of law and facts, kindly be deleted in full." 3.1 During the course of hearing, the ld. AR of the assessee has not pressed the Ground No. 1. Hence, the same is dismissed

SANTOSH KANWAR,JAIPUR vs. ITO 6(4 ) JAIPUR, JAIPUR

Bench: BEFORE: SHRI GAGAN GOYAL (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

68 & 69C as per provisions of section 115BBE of the Income Tax Act, 1961. Charge interest u/s 234A, 234B, 234C, 234D & 244A(3) if applicable as per rules. ITNS-150 issued, which is forming part of this order. Issue demand notice & challan accordingly. Penalty notice u/s 274 r.w.s. 271(1)(c) is issued separately for furnishing inaccurate particulars