BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

block assessment, vide\ndecision of this Court in T.C.(A) No.2620 of 2006 (between Commissioner of\nIncome-tax v. S.Ajit Kumar); [2008] 300 ITR 153 (Mad)\n(v) Finally, the word \"may\" used in Section 133A (3)(iii) of the Act, viz.,\n\"record the statement of any person which may be useful for, or relevant to,\nany proceeding under

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

capital gain of Rs. 4,27,217/-. Notice u/s 148 was issued on 25.03.2015 and thereafter notice u/s 142(1) of the Act was issued on 07.05.2015. After hearing the assessee, the AO completed the assessment u/s 143(3)/147 of the Act determining the total income at Rs. 9,72,660/- by making additions/disallowances

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

gains on presumptive basis u/s 44AD of the Act. The assessment was completed u/s 153A r.w.s. 143(3)/144 of the Act. The assessee was asked to produce the documents related to the capital account and the statement of affairs for the impugned assessment year. The assessee placed that the return was filed u/s 44AD and assessee has availed

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

gains on presumptive basis u/s 44AD of the Act. The assessment was completed u/s 153A r.w.s. 143(3)/144 of the Act. The assessee was asked to produce the documents related to the capital account and the statement of affairs for the impugned assessment year. The assessee placed that the return was filed u/s 44AD and assessee has availed

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

gains on presumptive basis u/s 44AD of the Act. The assessment was completed u/s 153A r.w.s. 143(3)/144 of the Act. The assessee was asked to produce the documents related to the capital account and the statement of affairs for the impugned assessment year. The assessee placed that the return was filed u/s 44AD and assessee has availed

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

gains on presumptive basis u/s 44AD of the Act. The assessment was completed u/s 153A r.w.s. 143(3)/144 of the Act. The assessee was asked to produce the documents related to the capital account and the statement of affairs for the impugned assessment year. The assessee placed that the return was filed u/s 44AD and assessee has availed

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

assessment order\nthrough which assessee explained the things and confusion in the mind of the AO.\nBut AO did not find satisfy with the reply of the assessee. He was of the view that\nthe Unbilled sales is unaccounted sales of the assessee which is supported by\nseized material as against the contention that it has recognized the revenue

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

In the result, appeals of the assessee are partly allowed

gain or u/s 48, 56\nor u/s 68 or 69. Thus the addition so made without any provision of act is also against the\nlaw and liable to be deleted on this ground alone. When the ld. AO has not invoked any\nprovision of Act/law then also how the ld.AO can make the addition. When in the law\nand

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

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

gain or u/s 48, 56 or u/s 68 or 69. Thus the addition so made without any provision of act is also against the law and liable to be deleted on this ground alone. When the ld. AO has not invoked any provision of Act/law then also how the ld.AO can make the addition. When

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

gain or u/s 48, 56\nor u/s 68 or 69. Thus the addition so made without any provision of act is also against the\nlaw and liable to be deleted on this ground alone. When the ld. AO has not invoked any\nprovision of Act/law then also how the ld.AO can make the addition. When in the law\nand