MAHENDRA RATHI,BIKANER vs. ITO, BIKANER

3) CIT\n(4) CIT(A)\n(5) Departmental Representative\n(6) Guard File\nSd\n(DR. MITHA LAL MEENA)\nACCOUNTANT MEMBER\nBy Oder\nAssistant Registrar,\nIncome Tax Appellate Tribunal,\nJodhpur Bench,\nJodhpur.", "summary": { "facts": "The assessee's appeal was dismissed ex parte by the NFAC due to non-prosecution, as the assessee claimed not to have received hearing notices

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

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

3. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of Rs. 60,00,000/- made to the total income of the Appellant under the head Short Term Capital Gain. 4. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of interest levied under the provisions of section 234A and 234B

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

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

3. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of Rs. 60,00,000/- made to the total income of the Appellant under the head Short Term Capital Gain. 4. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of interest levied under the provisions of section 234A and 234B

UMRAV SINGH,JAIPUR vs. ITO WARD 1, SRI GANGANAGAR

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

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

3. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of Rs. 60,00,000/- made to the total income of the Appellant under the head Short Term Capital Gain. 4. That, the Ld. CIT(A), NFAC, Delhi, erred in sustaining addition of interest levied under the provisions of section 234A and 234B

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