RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

purchased and sale equity shares of scripts Sun Asian. No incriminating documents found during the course of search proceedings. 4. That on the facts and circumstances of the case, both the AO and ld. CIT (A) erred have not brought on record any concrete material on record before holding the LTCG claimed

SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI

In the result appeal of assessee is allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.

147, section 148, section 149, section, where the Assessing Officer is satisfied that " ............... Since the ld. AO had not proceeded as per the mandatory provision of law, hence the ld. CIT(A) erred in maintaining the impugned asst. order. The same may kindly be cancelled and quashed. Such action and decision ought to have been sue-moto taken

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

147 are applicable in this case, obtained necessary sanction separately to issue notice under section 148 from Principal Commissioner of Income Tax as per the provisions of section 151 of the IT Act, 1961. Notice under section 148 of the IT Act was issued on 26.03.2021 and duly served upon the assessee through ITBA on registered mail, requiring the assessee

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

147, 148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”.10 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

147, 148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”. Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed under s. 153A and such time

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

147, 148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”. 10 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of account, supported by internal vouchers where third-party bills were not available, and the expenditure was incurred in the ordinary course of business. It was further submitted that there was no rejection of books of account, nor any independent evidence

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of account, supported by internal vouchers where third-party bills were not available, and the expenditure was incurred in the ordinary course of business. It was further submitted that there was no rejection of books of account, nor any independent evidence

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of account, supported by internal vouchers where third-party bills were not available, and the expenditure was incurred in the ordinary course of business. It was further submitted that there was no rejection of books of account, nor any independent evidence

RAWAT PRABHU PRAKASH SINGH CHUNDAWAT HUF,UDAIPUR vs. DCITL CENTRAL CIRCLE-2, UDAIPUR

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

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus or fictitious expenditure. 3.1 The Ld. AR pointed out that the purchases were duly recorded in the books of account, supported by internal vouchers where third-party bills were not available, and the expenditure was incurred in the ordinary course of business. It was further submitted that there was no rejection of books of account, nor any independent evidence

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

147, 148." 6. The Ld.DR argued and stated that the entire transactions made by the assessee is bogus and the Investigation Wing of the department has already investigated the issue and treated the transactions as a bogus LTCG. But the Ld.DR was unable to show the assessee's involvement in price rigging or any cash trail in relation to this

ISLAUDDIN,JODHPUR vs. ITO-PHALODI, PHALODI

purchases and corresponding sales made are recorded in the books of the assessee, and no doubts whatsoever have been expressed in this regard by the AO. Another gross mistake committed by the AO is that on one hand he is disbelieving the opening balance of debtors of Rs.18 lakhs while on the other hand, he is making an addition

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

147. In the appellate order for AY 11-12 Ld. CIT(A) even though granted relief to the assessee due to reason (mistake in total) but branch wise figures were duly accepted by Ld. CIT(A). Authenticity and data of branch wise gross receipts were duly accepted by Ld CIT(A) also. It is also worthwhile to mention in that