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

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

153A r.w.s. section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone. Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76,693/- or 1

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 UDIAPUR, UDAIPUE

153A r.w.s.\nsection 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone.11\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nGOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/-\nin A.Y. 2014-15, Rs.5,91,76,693/- or 1

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

B,C and D. The interest so charged is being totally contrary to the\nprovision of law and on facts of the case and hence same may kindly be deleted in full .\n“Revised Ground No.3: Rs.1,14,89,554/-:-The ld. CIT(A) has grossly erred in law as\nwell as on the facts of the case in confirming

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

In the result, appeals of the assessee are partly allowed

153A r.w.s.\nsection 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone.\n11\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nGOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/-\nin A.Y. 2014-15, Rs.5,91,76,693/- or 1

UMMAID MAL SINGHVI,JODHPUR vs. ACIT, CENTRAL CIRCLE-2, JODHPUR

Accordingly, legal ground raised by the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2008-09 Shri. Ummaid Mal Singhvi, Acit, C/O Rajendra Jain Advocate, Vs Central Circle-2, 106 Akshay Deep Complex, 5Th Jodhpur B Road, Sardarpura, Jodhpur Pan: Abpps7429D Appellant / Assessee Respondent / Revenue Assessee By Shri Rajendra Jain, Advocate 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 Directed Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2, Udaipur Dated 30Th September, 2019 For Assessment Year 2008-09 Emanating From The Penalty Order Under Section 271Aaa Of The Income Tax Act Passed By Assistant Commissioner Of Income Tax, Circle-2, Jodhpur. The Assessee Has Raised The Following Grounds Of Appeal : Ummaid Mal Singhvi

capital gain declared by the assessee by invoking the provisions of section 50C. The imposition of penalty on addition of 1,42,000/- is erroneous as: a) The finding recorded by the Ld. AO that the Hon'ble Tribunal confirmed the addition of 142000/- is patently erroneous as the Hon'ble Tribunal only confirmed the direction