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

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

29,21,044- (41.7% of 7004902) is disallowed and added to the short term capital gain of the assessee. On perusal of documents submitted by assessee, it is found that the assessee claimed Rs. 70 lacs as cost of improvement. Out of these 70 lacs the assessee made payments of Rs. 20 lacs in cash. Further it is worthwhile

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

29, Mudit Mansion, Opp. Shastrinagar Police Station, Pal Road, Jodhpur-342 003 PAN: AGTPP9276G APPELLANT VS ACIT, Circle-3, Jodhpur Rajasthan. RESPONDENT Present for Assessee Shri Amit Kothari, CA Present for Revenue Shri Brij Lal Meena, Addl CIT-DR Date of hearing 19/08/2025 Date of pronouncement 22/08/2025 2 ORDER ITA No 56/Jodh/2025Ashok Panwar, HUF ITA No.315/Jodh/2023Ashok Panwar Per Bench: Both

ADITYA BUILDERS AND DEVELOPERS ,JODHPUR vs. CPC, BENGALURU / ACIT, CIRCLE-3, JODHPUR

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

section 143(1) of the Income Tax Act, by CPC Bengaluru. 2 Aditya Builders and Developers 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, the CIT(A)/NFAC has grossly erred in violating the principal of faceless appeal as announced for justice of honest taxpayers

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

In the result, appeal of the assessee in ITA No

29,100/- was passed on 28-06-2019 which falls after the limitation expired on date 31-03-2019. Our reliance is placed on principle decided in following judicial pronouncements : PCIT vs JKD CAPITAL AND FINLEASE LTD. ( 2015) 378 ITR 0614 (Delhi HC) CIT v. Worldwide Township Projects Limited (2014) 269 CTR 444 (Delhi HC). 1.6 Under the circumstances

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

In the result, both appeals of the assessee are allowed

gain arises from the transfer of any long-term capital asset, not being a residential house (hereafter in this section referred to as the original asset), and the assessee has within a period of one year before or (two years) after the date on which the transfer took place purchased, or has within a period of three years after that

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

In the result, both appeals of the assessee are allowed

gain arises from the transfer of any long-term capital asset, not being a residential house (hereafter in this section referred to as the original asset), and the assessee has within a period of one year before or (two years) after the date on which the transfer took place purchased, or has within a period of three years after that

NARAYANI BAI DANGI,UDAIPUR vs. ITO WARD 2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No.42/Jodh/2022 Assessment Year: 2016-17

section 54B of the Act. Accordingly, the claim u/s 54B amount to Rs.15,53,112/- was rejected by the ld. AO and calculated the capital gain accordingly. Being aggrieved assessee filed an appeal before the ld. CIT(A). The ld. CIT(A) denied the assessee’s claim that the said agricultural land is non functional, so, it cannot be accepted

CHHITAR MAL JAIN ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Capital Gains as provided in section 70 of the Act. 3 The appellant craves leave to add, alter, amend, modify and/or delete all or any of the grounds of the appeal on or before the final hearing, if necessary.” 3. Brief fact of the case is that the assessee is an employee and working as professor at Mohan Lal Sukhadia

KAUSHALIYA DEVI DHOOT,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

capital gains declared u/s 11 IA and First Year of Deduction claimed u/s 801A/801AB/801AC/801BA'. Ld.AO-NaFAC reached following finding after verification of the issue- 3.4 Reasons for inference drawn that no variation is required on this issue- On perusal of the details/explanation /submission and documents alongwith details of expenses given made by the assessee, the issues are found explained

SATYA NARAYAN DHOOT,JODHPUR vs. PR. CIT-1, JODHPUR

In the result, the appeal of the assessee is allowed in respect of above said three issues

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Gosain (Jm) I.T.A. No. 49/Jodh/2022 (A.Y. 2017-18) Vs. Pcit-1 Satya Narayan Dhoot C/O Rajendra Jain Advocate Jodhpur 106, Akshay Deep Complex 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. Pan : Aanpd4945L (Appellant) (Respondent) Assessee By Shri Rajendra Jain Department By Smt. Alka Rajvanshi Jain Date Of Hearing 03.11.2022 Date Of Pronouncement 17 .01.2023 O R D E R Per B.R.Baskaran (Am) :-

29-03-2022 passed by Ld PCIT-1, Jodhpur and it relates to the assessment year 2017-18. The assessee is challenging the validity of initiation of revision proceedings in the revision order passed by Ld PCIT. 2. The facts relating to the case are stated in brief. The return of income filed by the assessee for Assessment Year

ITO, WARD-2, HANUMANGARH vs. SMT. LALITA SARAF , HANUMANGARH TOWN

In the result, the appeals of the Department are dismissed and the Cross objections of the assessees are allowed

Bench: Shri N.K. Sainithe Income Tax Officer, Vs Smt. Lalita Saraf, Ward-2, Hanumangarh C/O Mangi Lal Saraf, In Front Of Mandi Studio, Hanumangarh Town

capital gains, application of share money or introducing money as gift rather all the purchases and sales were vouched and the accounts were supported by the stock register. Thus, there was no case for invoking the provisions of section 145(3) of the Act at the level of the Assessing Officer who had not found any hidden profit, therefore

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, UDAIPUR, UDAIPUR

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

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

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 UDAIPUR, UDAIPUR

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

VISHNU GOYAL,JODHPUR vs. PR. CIT, CENTRAL, JAIPUR

In the result, both the appeals filed by the assessee are allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

29-03-2022 passed by Ld PCIT (Central), Jaipur and they relate to the assessment years 2012-13 and 2013-14. The assessee is challenging the valildity of revision orders passed by Ld PCIT for both the years. Since both the appeals were heard together, they are being disposed of by this common order, for the sake of convenience. Vishnu