PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

capital gain, but it was found to be a business income, and for that, the Assessing Officer found, that the original land is surrounded by many lands of his near relatives and family members, and if the plots would have been carved out from his land 9 ITA 158/Jodh/2019 Pushp Raj Bohra Vs DCIT alone, they could not have been

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

capital gain, but it was found to be a business income, and for that, the Assessing Officer found, that the original land is surrounded by many lands of his near relatives and family members, and if the plots would have been carved out from his land alone, they could not have been sold for want of network of roads being

INCOME TAX OFFICER, WARD-1, BARMER vs. PUSHP RAJ BOHRA, JALORE

The appeal of the revenue is allowed, in the manner discussed as above

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Bleito, Ward-1, Barmer. Vs. Pushp Raj Bohra, M-09, Shivaji Nagar, Jalore - 343001. Pan No. Aanpb4456C Assessee By Shri Goutam Chand Baid, C.A. Revenue By Smt. Runi Pal, Cit (D.R.) Date Of Hearing 29.04.2025. Date Of Pronouncement 01.03.2025. Order Per Dr. Mitha Lal Meena, A.M.: The Captioned Appeal Has Been Filed By The Revenue Against The Order Of The Id. National Faceless Appeal Centre [Nfac/Cit(A)], Delhi Dated 08.02.2024 In Respect Of Assessment Year: 2017-18 Where The Department Has Raised Following Grounds: 1. Whether The Id. Cit(A) Is Justified In Facts & Law In Directing To Treat The Income From The Sale Of Immovable Properties As Capital Gains Instead Of Business Income, By Ignoring The Fact That Assesse & His Business Concerns Are Engaged In The Business Of Property & Real Estate Development & Huge Expenses Of Rs. 8.72 Cr. Were Incurred By Assessee On Development Of Projects To Earn Profit. 2. Whether The Id. Cit(A) Has Erred In Law & Facts By Directing The Ao To Treat The Income From The Sale Of Immovable Properties As Income From Capital Gains Instead Of Business Income By Merely Following The Order Of Hon'Ble

section 251(2) same cannot be done without providing opportunity to the assessee. considering all above factors, it is requested to please issue the requisite order to delete the direction to the assessing officer for examination of exemption u/s 54F/54EC. We have heard rival contentions, perused the material on record, impugned order, written submission, and citation including coordination Bench decision

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

gain for the relevant year." 14 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT However, after analyzing the order of assessment, the ld. PCIT directed that the sale of land be booked under the head Business and Profession rather than STCG. In our view, such type of subjectivity which propagates one line of action and negates another is nothing but a change

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

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

26 are extracted below:- achieve the predetermined objectives. "10. Show cause notice and reply of the assessee 10.1 In view of the details presented as above, the assessee was given a show cause notice in which he was required to explain as to why on the basis of the evidences presented to him, the Long Term Capital Gain shown

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

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

capital gain. The on the other hand the Ld DR has relied on DVO report and order of ld CIT (A). 14. The AR of the assessee has also drawn our attention towards the fact that the AO has not referred the matter to DVO, infect in the instant case referred the matter

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

capital gain. The on the other hand the Ld DR has relied on DVO report and order of ld CIT (A). 14. The AR of the assessee has also drawn our attention towards the fact that the AO has not referred the matter to DVO, infect in the instant case referred the matter

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

26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the assessee against four separate orders of Id. CIT (Appeals), Udaipur-2 dated 27.08.2024 passed under section 250 of the I.T. Act, 1961, for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17. The grounds and revised grounds raised in these appeals are being

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

26 /05/2025\nORDER\nPER DR. S. SEETHALAKSHMI, J.M.\nThese are four appeals filed by the assessee against four separate orders of\nId. CIT (Appeals), Udaipur-2 dated 27.08.2024 passed under section 250 of the I.T.\nAct, 1961, for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17. The\ngrounds and revised grounds raised in these appeals are being

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

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

26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the assessee against four separate orders of ld. CIT (Appeals), Udaipur-2 dated 27.08.2024 passed under section 250 of the I.T. Act, 1961, for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17. The grounds and revised grounds raised in these appeals are being

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

26 /05/2025 ORDER PER DR. S. SEETHALAKSHMI, J.M. These are four appeals filed by the assessee against four separate orders of ld. CIT (Appeals), Udaipur-2 dated 27.08.2024 passed under section 250 of the I.T. Act, 1961, for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17. The grounds and revised grounds raised in these appeals are being

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

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

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

capital expenditure or personal expenses is allowable in computing the income chargeable under the head "profits and gains" of business or profession. The onus lies on the assessee to substantiate by documentary evidences when called upon to the effect that all expenditures claimed in the P&L accounts are laid out or expended wholly and exclusively for the purpose

SHRI DEVKRIPA TEXTILE MILLS (P) LTD. ,BHILWARA vs. ACIT, BHILWARA CIRCLE, BHILWARA

In the result, the appeal of the assessee is partly allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

26,66,972/- being half of depreciation claimed by assessee on the finding that business of the assessee suspended during the year under consideration and machinery were used for less than 180 days during the year under consideration. Disallowance so made and sustained for the depreciation on the assessee put to use in earlier years. Disallowance so made and sustained