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

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

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

In the result, appeals of the assessee are partly allowed

151 and 153. However, they do not override the\nmandatory provisions of Sections 142(2) or 143(2)”.\n10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

purchases is to\nbe added not substantial part of transaction—When in subsequent assessment year in AY 2011-\n12, AO himself made addition only @ 10% of net profit in assessment order passed under section\n143(3); book profit shown by assessee @ 11.45% for year under consideration was reasonable\nand justified-Therefore, assessee also succeeded on merit-Assssee's appeal allowed

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.

151 was without jurisdiction and contrary to the legal provisions contained in Sec. 153C read with sec. 153A & 153B because the material used were emanated from a search carried out u/s 132 of the Act and such material allegedly had been sent to the ld. A.O., then in that case the Ld. AO ought to have proceeded only u/s 153C

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

In the result the appeal of the assessee in ITA No

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall

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

2 raised in ITA No. 167/Jodh/2022 stands dismissed. 12.6 The revenue has taken similar ground ITA No. 168 & 169/Jodh/2022 that of in ITA no. 167/Jodh/2022. Therefore, bench feels that it is not imperative to repeat facts, grounds and finding of the bench again in ITA no. 168 & 169/Jodh/2022 and the decision taken by the bench in ITA no. 167/Jodh/2002 shall