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

natural justice. The\nsame may kindly be deleted in full.”\n2. The brief facts of the case are that the assessee is a private limited company\nand engaged in the business of real estate. For the year under consideration original\nreturn of income under section 139 was filed on 25.09.2013 declaring total income\nof Rs. 7,70,040/-. A search

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

In the result, appeals of the assessee are partly allowed

natural justice. The\nsame may kindly be deleted in full.”\n2. The brief facts of the case are that the assessee is a private limited company\nand engaged in the business of real estate. For the year under consideration original\nreturn of income under section 139 was filed on 25.09.2013 declaring total income\nof Rs. 7,70,040/-. A search

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

natural\njustice. The same may kindly be deleted in full.”\n2. The brief facts of the case are that the assessee is a private limited company\nand engaged in the business of real estate. For the year under consideration original\nreturn of income under section 139 was filed on 25.09.2013 declaring total income\nof Rs. 7,70,040/-. A search

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

In the result, appeal of the assessee is dismissed

natural justice, the AO disposed off the objection of the assessee vide his\nspeaking order dated 21.02.2022.\nThereafter, the AO issued a show cause notice dated 15.03.2022 to the\nassessee for not furnishing the details as required vide notice under section 142(1)\nof the Act. In response, the assessee filed reply dated 17.03.2022 through faceless\nproceedings. The reply

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

justice. Therefore I humbly request kindly allow deduction claim by the assessee and oblige.” 11.5 On this issue, we have considered the rival submission and also gone through the contention raised by both the parties. We find from the record that there is no dispute about there is receipt of rent of Rs.8,03,316/-. It is also not disputed

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

justice. Therefore I humbly request kindly allow deduction claim by the assessee and oblige.” 11.5 On this issue, we have considered the rival submission and also gone through the contention raised by both the parties. We find from the record that there is no dispute about there is receipt of rent of Rs.8,03,316/-. It is also not disputed

ADITYA BUILDERS AND DEVELOPERS ,JODHPUR vs. CPC, BENGALURU / ACIT, CIRCLE-3, JODHPUR

In the result, appeal of the assessee is allowed for statistical

natural justice. 9. That the petitioner may kindly be permitted to raise any additional or alternative grounds at or before the time of hearing. 10. The petitioner prays for justice & relief.” 3. The fact as culled out from the records is that the appellant filed the return of income for the A.Y 2019-20 on 26.10.2019 declaring total income

MAHENDRA RATHI,BIKANER vs. ITO, BIKANER

Capital Gains Tax on sale of Land. The Case Law relied by\nthe AR of the assessee that of Amritsar Bench in the case Lateef Ahmad Gujree\nVs. ITO in I.T.A. No. 24/Asr/2024 Assessment Year: 2010-11 dated 04.06.2024 and\nother Benches are distinguishable on peculiar facts of the present case.\n5. In is settled law that at the stage

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

justice, it is requested to kindly condone the delay and allow the submission of appeal and oblige.” 3.1 On the other hand, the ld. DR objected to the delayed filling of an appeal submitting that the assessee being guided by the expert in the filed and the contention raised are general in nature and thus 3 Smt. Jaya Mogra being

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

In the result, appeal of the assessee is allowed

Capital Gain.\n4.\nNow, the assessee has filed the present appeal before the Tribunal.\nThe first ground of appeal before us is a legal ground relates to passing the\norder under section 153A read with section 143(3) of the IT Act, 1961 without\nappreciating true and correct facts of the case and documentary evidences brought\non record

PARKASH SINWAL,HANUMANGARH vs. ITO, WARD, HANUMANGARH

In the result, the appeal of the assessee is allowed for statistical purpose

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

capital gains. o The land under consideration was also an agricultural land outside the stipulated threshold and therefore, gains arising from the sale of said land were exempt in the hands of the Appellant and not disclosed as taxable income in the Return of Income of the Appellant. o The sale proceeds of said property were duly deposited

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

capital in nature and being expended wholly and exclusively and for the business of the assessee are fulfilled and therefore the amount contributed by the assessee being employees’ contribution to PF/ ESI is allowable as a deduction 37 of the Act. Reliance in this regard is placed on the following cases as well:- M/s BBG Metal Syndicate

M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR, SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

capital in nature and being expended wholly and exclusively and for the business of the assessee are fulfilled and therefore the amount contributed by the assessee being employees’ contribution to PF/ ESI is allowable as a deduction 37 of the Act. Reliance in this regard is placed on the following cases as well:- M/s BBG Metal Syndicate

SHYAM SUNDAR INANI,JODHPUR vs. ITO, WARD, PHALODI

In the result, the appeal is allowed for statistical purposes

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

capital gains without granting credit for cost of construction incurred from business income in earlier years; c) The trading results having been accepted, no separate addition under section 69A was sustainable. Reliance was placed on judicial precedents to support the submissions. 3.4 In response, the Ld. Departmental Representative (DR) supported the orders of the lower authorities and submitted that

PARASMAL SAREMAL GOGAD,PALI vs. ITO, , PALI

In the result, appeal of the assessee is allowed

justice.\n5.1 The Ld. AR further submitted that the Id. PCIT has erred in invoking section\n263 against the order passed u/s 147 for invalid reasons by stating that there was\ninsufficient time available with the AO to pass the assessment order. The AR\nargued that the assessment proceedings were carried on for more than 1 year\nwhich cannot

CHHITAR MAL JAIN ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

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

natural justice and liable to quash. 2 The Ld CIT(A), NFAC further erred in upholding the disallowance of set off of Short Term Capital Loss by Short and Long Term Capital Gains

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

natural justice. The grounds raised by the appellant are inter-linked to each other where it has challenged the confirmation of disallowance of brought forward capital loss of Rs. 13,01,585/- and TDS Credit of Rs. 46,662/- in the computation of income. 4. We have heard both the sides and perused material on record. From the impugned order

SHRI TRILOCK CHAND BUGALIYA,NAGAUR vs. ITO, WARD-2, NAGAUR

In the result, appeal of the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2009-10 Shri Trilock Chand Bugaliya, Income Tax Officer, C/O Rajendra Jain Advocate, Vs Ward-2, Makrana 106 Akshay Deep Complex, 5Th B Road, Sardarpura, Jodhpur Pan: Acvpb6833F Appellant / Assessee Respondent / Revenue Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, C.A. Revenue By Ms. Nidhi Nair, Jcit-Dr Date Of Hearing 07.08.2023 Date Of Pronouncement 07.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Jodhpur Dated 14.02.2020 Emanating From The Assessment Order Under Section 143(3) R.W.S. 147 Dated 30.03.2013 Passed By Income Tax Officer, Ward-2, Makrana. The Assessee Has Raised The Following Grounds Of Appeal : Shri Trilock Chand Bugaliya

nature of trade. 3. That on the facts and in the circumstances of the case, the ld CIT (A) erred in upholding the finding of ld AO that profit derived from sale of land as income from capital gain particularly when the assessee had claimed the same as business income. 4. That on the facts and in the circumstances