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

capital gains instead of business income by merely following the order of Hon'ble ITAT in the case of appellant for F.Y. 2015-16 which is distinguishable on facts, and the merits of the present case for the year under consideration. It is pertinent to mention here that the order of Hon'ble ITAT

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

Sections. Thus there is no escapement of income from the clutches of revenue. It is therefore sincerely requested that the impugned order passed by Pr. CIT u/s 263 of the Income Tax Act, 1961 may kindly be quashed and oblige.” 5. On the other hand, the ld. CIT-DR has vehemently supported the order of the ld. PCIT

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

capital gain. The ld. AO has not considered the law full submission made by the assessee and rectified the assessment u/s 154 of the Income Tax Act and make addition of Rs. 20,54,894/- vide order dated 13.06.2018. 4. Aggrieved, from the said order of assessment the assessee has filed an appeal before

SMT. CHANDRA KANTA CHOUDHARY,BHILWARA vs. ITO, WARD-3,, BHILWARA

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalsmt. Chandra Kanta Choudhary, Vs. I.T.O. 135, Main Sector, Ward-3, Bhilwara. Bhilwara. Pan No. Abxpc 9134 H Assessee By Shri Sunil Porwal (Ca) Revenue By Shri A.S. Yadav, Jcit-Dr Date Of Hearing 03.11.2020 Date Of Pronouncement 29/01/2021 O R D E R Per: Bench This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Ajmer Dated 10/01/2018 For The Ay. 2014-15, Wherein The Assessee Has Raised The Following Grounds Of Appeal: “1. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Ought To Have Quashed The Order Passed By Ld Ao As The Order Passed By Ld Ao Without Jurisdiction & Also Contrary To The Guideline Issued By The Hon’Ble Cbdt. 2. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Sustaining Addition Of Rs. 89,39,398/- In Respect Of Long Term Capital Gain Particularly When Same Was Never Subject Matter Of Limited Scrutiny. 3. That On The Facts & In The Circumstances Of The Case, The Ld. Cit(A) Erred In Confirming Addition Made By Ld Ao Which He Could Not Have Made As The Jurisdiction Of The Ld Ao Was Limited.

gain particularly when the land sold by the assessee was an agricultural land not capital assets U/s 2(14) of the Act. 5. That on the facts and in the circumstances of the case, the ld. CIT(A) erred in holding that lands in dispute were within municipal limit particularly when same were outside the purview of Municipal limit

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

30,000 equity shares of Safal Herball Ltd. @ Rs. 15.93 i.e. Rs. 4,77,900/-. The AO considering the above transaction and the price of one share at Rs. 15.93 took the cost of 230076 shares at Rs. 36,65,110/- and thereby calculated the actual capital gain

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

Capital Gain. 4. Now, the assessee has filed the present appeal before the Tribunal. The first ground of appeal before us is a legal ground relates to passing the order under section 153A read with section 143(3) of the IT Act, 1961 without appreciating true and correct facts of the case and documentary evidences brought on record

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

sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "Profits and gains

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

sections 30 to 36 and not being in the nature of capital expenditure or personal expenses of the assessee), laid out or expended wholly and exclusively for the purposes of the business or profession shall be allowed in computing the income chargeable under the head "Profits and gains

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

In the result, both appeals of the assessee are allowed

30,317/- 11.3 A propose to these grounds, the bench noted that the ld. CIT(A) has not discussed the merits of the case of the assessee and has confirmed the disallowance of interest stating that there is no generation of income out of the said construction to set of expenses incurred on the loan for the purpose of construction

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

In the result, both appeals of the assessee are allowed

30,317/- 11.3 A propose to these grounds, the bench noted that the ld. CIT(A) has not discussed the merits of the case of the assessee and has confirmed the disallowance of interest stating that there is no generation of income out of the said construction to set of expenses incurred on the loan for the purpose of construction

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

sections 2(14) of the Act. In view of the same, I uphold the action of the AO in taxing the income earned from the sale of the plot as long term capital gain. As regards the case laws relied upon by the Appellant, the same are distinguishable on facts and hence has no relevance to the issue on hand

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

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

section 54F of the Income Tax Act on technical ground which is bad in law. 5. That on the fact and circumstances of the case as well as in the law the Ld. AO by the impugned order of assessment erred in taxing a sum of Rs. 18,000/- being income under the head House Property which too confirmed

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

PARKASH SINWAL,HANUMANGARH vs. ITO, WARD, HANUMANGARH

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

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

30, 2010 with stamp duty of Rs. 10,000/-The sale deed of the said land is annexed at Page No. 9 to 11 of the paper-book. o In this regard, it may be noted that as per the provisions of section 2(14) of the Act, any agricultural land situated beyond the stipulated threshold of the municipality/ cantonment

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)

30,06,000/- each which is below the taxable limit which section 194-IA prescribes. Section 194-IA of the Act is reproduced as under: “(1) Any person, being a transferee, responsible for paying (other than the person referred to in section 194LA) to a resident transferor any sum by way of consideration for transfer of any immovable property (other

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

gains of business, the condition that such income would not be liable to inclusion in its total income under the provisions of section 11 shall not apply in relation to such income, if— (a) the institution or fund maintains separate books of account in respect of such business; (b) the donations made to the institution or fund are not used