ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

e-proceedings portal, which were placed on record by ld. AO. 3.1 For the year under consideration the assessee is engaged in the business of trading of agri-commodities and development of properties. During the year under reference, the assessee has shown income from salary, house property, income from business and profession, income from capital gain and income from other

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

E R PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of the ld. Pr.CIT-1, Jodhpur dated 19/03/2021 for A.Y. 2016-17 passed u/s 263 of the Income Tax Act, 1961 (in short, the Act) wherein following grounds have been raised: “1. The Ld. PCIT was wrong in law as well

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

In the result, appeal of the assessee in ITA No

E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-2, Udaipur dated 28.06.2019 [here in after (Ld. CIT(A))] for assessment year 2009-10. 2 Smt. Jaya Mogra 2. The assessee has marched this appeal on the following grounds:- “1. The penalty

SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI

Appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021

e] The ld AO had exercised the quasi-judicial power vested in him in accordance with law and arrived at conclusion on the basis of legal & valid documentary evidences and such a conclusion cannot be termed to be erroneous simply because the Commissioner does not feel satisfied with the conclusion and also there was no revenue loss as the entire

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

ITO, WARD-3, SRIGANGANAGAR vs. SHRI BADRI PRASAD, SRIGANGANAGAR

E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by revenue and is arising out of the order of the Commissioner of Income Tax (Appeals), Bikaner dated 25.06.2018 [here in after ld. CIT(A))] for assessment year 2013-14 which in turn arise from the order dated 30.12.2017 passed under 2 Shri Badri Prasad section 143(1)/147

ACIT, CENTRAL CIRCLE, BIKANER vs. SMT. ALPANA GUPTA, SRIGANGANAGAR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. Smt. Alpana Gupta, 4-A-15, Central Circle, Jawahar Nagar, Bikaner. Sriganganagar. Pan No. Aiepg 8893 R

E R PER BENCH The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-4, Jaipur dated 02/12/2019 for A.Y. 2017-18, wherein the Revenue has raised following grounds of appeal: “1. The ld. CIT(A) has erred in law and on facts (independently & severally) in granting relief to the assessee. 2

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

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, UDAIPUR, UDAIPUR

22 to 27and made summary at page 28 of the assessment order.\nHe also stated that during the course of assessment the registries of the flats sold\nduring the year were obtained and payment details have been verified from the\nregular books of accounts and found that none of the cash transactions as reported\nin the seized pages match with

THAR HEAT TRANSFER EQUIPMENT PVT. LTD. ,JODHPUR vs. PR. CIT-1, JODHPUR

Appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavthar Heat Transfer Equipments Vs. Pr.Cit-1, Pvt. Ltd., Jodhpur. B-13 To 16, Industrial Area, Jodhpur. Pan No. Aacct 7832 L Assessee By Shri Amit Kothari, Ca & Shri Abhinav Kothari, Ca Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 09/08/2021 Date Of Pronouncement 06/09/2021 O R D E R Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Pr.Cit-1, Jodhpur Dated 20/03/2020 For A.Y. 2015-16 Passed U/S 263 Of The Income Tax Act, 1961 (In Short, The Act) Wherein Following Grounds Have Been Raised: “1. The Ld. Pr. Cit Has Erred In Invoking Section 263 & The Setting Aside Of The Order Passed U/S 143(3), Is Bad In Law & Bad On Facts. The Order Made U/S 143(3) Cannot Be Said To Erroneous Or Prejudicial To Interest Of Revenue. 2. The Order Passed U/S 143(3), Was Made After Duly Examining The Issue Relating To Capital Gains & The Said Order Cannot Be Said To Be Erroneous Or Prejudicial To The Interest Or Revenue. The Allocation Of Value Of Sale Of Land Was On The Basis Of Valuation Adopted By The Stamp Authorities & Was Also Verifiable. The Ld. Pr. Cit Had Erred In Observing That The Appellant Had Taken The Higher Value Of Agriculture Land. 3. The Appellant Crave Liberty To Add, Amend, Alter, Or Modify Any Of The Ground Of Appeal On Or Before Its Hearing Before Your Honour.”

E R PER: SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order of the ld. Pr.CIT-1, Jodhpur dated 20/03/2020 for A.Y. 2015-16 passed u/s 263 of the Income Tax Act, 1961 (in short, the Act) wherein following grounds have been raised: “1. The ld. Pr. CIT has erred in invoking section

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

In the result, both appeals of the assessee are allowed

E)] were concerned, the CIT(A) perused the entire record; and examined the explanations offered by the assessee and by the creditors in detail before accepting the same; and then, deleted the addition made by the AO with cogent reasons. The Tribunal has taken a holistic view of the matter on all the relevant aspects; and affirmed this part

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

In the result, both appeals of the assessee are allowed

E)] were concerned, the CIT(A) perused the entire record; and examined the explanations offered by the assessee and by the creditors in detail before accepting the same; and then, deleted the addition made by the AO with cogent reasons. The Tribunal has taken a holistic view of the matter on all the relevant aspects; and affirmed this part

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

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

E-4, MIA Basni-II, Opp. AllMs Campus, Jodhpur - 342005. PAN No. AACCJ9336P Amit Kothari, C.A. Shri Ajey Malik, CIT (DR) 28.05.2025. 26.06.2025. DR. MITHA LAL MEENA, Α.Μ.: ORDER The Captioned appeals are filed by the revenue against the separate orders even dated 03/05/2024 passed by the Ld. National Faceless Appeal Centre (NFAC/CIT (A), in respect of Assessment Year

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

E R PER: BENCH These two appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Jodhpur dated 23/10/2018 for the AY. 2013-14 & 2014- 15 respectively. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. Since common issues are involved

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

E R PER: BENCH These two appeals filed by the assessee against the separate orders of the ld. CIT(A)-1, Jodhpur dated 23/10/2018 for the AY. 2013-14 & 2014- 15 respectively. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. Since common issues are involved

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-1, Jodhpur dated 31.07.2018 [here in after referred as (CIT(A))] for assessment year 2004-05 which in turn arise from the order dated 28.03.2013 passed 2 M/s Sunil & Company under section

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

gains of business or profession" The judicial pronouncements relied upon by the appellant also approve this view. Ld ITAT in its order for AY 2016-17 in the case of appellant has also computed income of the appellant without making separate addition on account of section 40(a)(ia) of the Act though the appellant had disallowed amount