M/S. OXCIA ENTERPRISES PRIVATE LIMITED,BHILWARA vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri N.K.Saini & Shri A. T. Varkeym/S. Oxcia Enterprises Vs Deputy Commissioner Of Private Limited, C/O Kalani Income-Tax, Circle- & Co.,Chartered Tds,Udaipur. Accountants, 5Th Floor, “The Mile Stone” Gandhi Nagar Turn, Tonk Road, Jaipur-15. Pan: Aagcm5419E (Appellant) (Respondent)

201(1) and interest u/s.201(1A) of the Act of Rs.2,28,456/- totaling Rs.14,30,856/-. Aggrieved, the assessee preferred an appeal before the Ld. 3 M/s. Oxcia Enterprises Pvt.Ltd., AY 2016-17 CIT(A), who was pleased to confirm the action of the AO(TDS). Aggrieved, the assessee is before us. 4. We have heard rival submissions

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

SMT KRISHNA AGARWAL ,PALI vs. ITO WARD-1, PALI, PALI

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

capital gains as per provision of law and disclosed the same in her return of A.Y 2016-17. 4 Smt. Krishna Agarwal vs. ITO 4. It was submitted that from the bank statement, it can be observed that the assessee has received the sales consideration from sale of property in 2014 & 2015 and thereafter has withdrawn the cash

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

201 days. So, that proper inquiry can be\nconducted and substantial justice may be delivered to the appellant.\nThe assessee prays accordingly.\nThanking You Yours\nFaithfully,\n(Sd/-)\n(Bhoop Singh Poonia)\nAppellant\nEnclosed:\nAffidavit dated 06.03.2025.\n3. With the assistance of ld. Representative, we have gone\nthrough the record carefully. In the light of above, if we\nperuse

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