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

ii) amend section 43B of the Act by inserting Explanation 5 to the said section to clarify that the provisions of the said section do not apply and deemed to never have been applied to a sum received by the assessee from any of his employees to which provisions of sub-clause (x) of clause (24) of section 2 applies

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

35 and section 37 of the Wealth-tax Act, 1957 (27 of 1957), shall, with necessary modifications, apply in relation to such reference as they apply in relation to a reference made by the Assessing Officer under sub-section (1) of section 16A of that Act. Explanation- For the purposes of this section, “Valuation Officer’ shall have the same meaning

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

In the result, appeals of the Revenue are dismissed

35,788/- The appellant submitted that all the expenses were incurred wholly and exclusively for the business purpose and were duly supported by proper bills and vouchers. The appellant also explained the nature of these expenses. I find that though the appellant claimed that the AO was not justified in making the addition of Rs. 42,34,358/ but failed

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

35,225/- towards commission for obtaining such bogus long term capital gain, which the AO has added u/s 69C is also confirmed for the same reasons. Addition of Rs. 8,08,458/- to cover up and for certain identified defects in the books of account admitted in course of assessment by the Ld. A.R represented the case, is also hereby

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

In the result, both appeals of the assessee are allowed

35,011/-. The details of which are listed at page 2 of Assessing Officer order. CIT(A) while deleting the addition has given a finding that the assessee had filed before Assessing Officer the confirmations with name, address, PAN Number, copy of ledger account, copy of balance sheet and profit and loss account, copy of Income Tax returns and computation

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

In the result, both appeals of the assessee are allowed

35,011/-. The details of which are listed at page 2 of Assessing Officer order. CIT(A) while deleting the addition has given a finding that the assessee had filed before Assessing Officer the confirmations with name, address, PAN Number, copy of ledger account, copy of balance sheet and profit and loss account, copy of Income Tax returns and computation

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

35 for communication was KUKIVINAY@YAHOO.COM\nNFAC.\n4. That CIT (Appeals) issued 3 hearing notices on 10.02.2021, 05.06.2023\nand 06.07.2023 and all notices were communicated to email\naddress (i.e. KARWA.ADVOCATE@GMAIL.COM).\n5. That the email address (i.e.\nKARWA.ADVOCATE@GMAIL.COM) was not operated by me &b the email holder\nis not in my touch.\n6. That in the beginning of Month

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

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

35,15,085/- (Rs. 2151 X\n119835 + Rs.250000 X 63) as against approximate sales at Rs.16,81,63,811/-\nshown by assessee. On this basis the AO was of the view that there is under\nreporting of receipts/sales by Rs.10,53,51,274/- (for A.Y.203-14 to A.Y. 2016-17).\nThe AO further observed that another excel sheet named POC method/flat

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

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

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest