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

6. It is further submitted that the ROI was filed by the assessee on 01.10.2018. The law prevailing on the said date allowed the assessee to claim a deduction of employees’ contribution to PF/ ESI and did not authorized CPC to take a different view that too by way of adjustment by processing the ROI under section 143(1

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

6) and (7) of section 23A, sub-section (5) of section 24, section 344A, section 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

ANIL KUMAR NUWAL,BHILWARA vs. ACIT, CIRCLE, BHILWARA

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C.Sharma & Shri Sandeep Gosainanil Kumar Nuwal, Vs A.C.I.T., 9, Main Sector, Shastri Circle- Bhilwara. Nagar, Bhilwara, Rajasthan- 311001. (Appellant) (Respondent) Pan: Aavpn 4375 L

6 ITA 290/Johd/2019 Anil Kr Nuwal Vs ACIT section (1) of section 139] in an account in any such bank or institution as may be specified in, and utilised in accordance with, any scheme which the Central Government may, by notification in the Official Gazette, frame in this behalf and such return shall be accompanied by proof of such deposit

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

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

In the result, appeal of the assessee in ITA No

6 months from the end of the month in which action for imposition of penalty has been initiated : 31-03-2019 1.4 The Section 275(1)(c) reads as under : 8 Smt. Jaya Mogra "275. (1) No order imposing a penalty under this Chapter shall be passed . . . (c) in any other case, after the expiry of the financial year

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.

6) of the Act was also called from the Indian Bank which was received by the A.O. on 17/08/2016. There was no query raised about the long term capital gain earned by the assessee on the sale of immovable properties. Therefore, the said issue with regard to earning of long term capital gain on the sale of immovable property cannot

MAHENDRA RATHI,BIKANER vs. ITO, BIKANER

iii) of\nthe I.T. Act and accordingly capital gain tax liability is not at all attracted.\nUnder the facts and circumstances of the case CIT(A) has ered in incorrectly\ncomputing interest u/s.234-A, 234-B and 234-C of the Act.\"\nThere was a delay of 428 days in filing the appeal. The Ld. AR submitted\nthat the appellant

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

In the result, appeal of the assessee is dismissed

6 has mentioned that :\n6. Basis of forming reason to believe and details of escapement of Income : In\nview of the above facts, I have reason to believe that income of the assessee\namount of Rs. 745080/- in the form of capital gain arisen due to transaction of\npenny stock, has escaped assessment within the meaning of section

MARBLE KINGDOM INDIA PVT. LTD. ,UDAIPUR vs. ITO,WARD-TDS, UDAIPUR

In the result, the appeal of the assessee is dismissed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2013-14 Marble Kingdom India Private Income Tax Officer, 365, Lodha Complex, Shashtri Vs Ward-Tds, Circle, Udaipur Udaipur Pan: Jdhm06807D Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 17.08.2023 Date Of Pronouncement 18.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Against The Order Of Ld. Commissioner Of Income Tax (Appeals) (National Faceless Appeal Centre, Delhi) Under Section 250 Of Income Tax Act, 1961 For A.Y. 2013-14 Emanating From Order Under Section 154 Of The Income Tax Act Dated 31.12.2019 Passed By Income Tax Officer (Tds), Udaipur. 2. The Assessee Has Filed An Application Under Section 154 Of The Act Against The Order Under Section 200A. Assessee Requested The Ito To Rectify The Levy Of Fee Charged Under Section 234E Of The Act. The Ld. Ito Rejected The Application On The Ground That It Is Not A Mistake Apparent From Record As It Is A Debatable Issue. The Relevant Paragraph Of The Order Is Reproduced Here As Under:- Marble Kingdom India Pvt. Ltd. “3. On-Going Through The Record It Is Noticed That It Is Not A Mistake Apparent On Record & Issue Is Debatable & Also Not Covered U/S 154 Of The Act. Thus The Contention Of The Deductor/Assessee Is Not Tenable Because The Hon'Ble Jurisdictional Rajasthan High Court Jaipur Has Dismissed The Appeals In The Case Of M/S Dundlod Shikdhan Sansthan & Anr. V/S Union Of India & Ors. In D.B. Civil Writ Petition No. 8672/2014 Dated 28.07.2015 On This Issue. Hence Considering The Facts Of The Case & Decision Of Jurisdictional Rajasthan High Court The Application Filed By The Assessee U/S 154 Is Rejected Accordingly.”

III. Prior to 01.06.2015, section 200A did not authorize the Assessing Officer to make adjustment of the fee to be levied under section 234E of the Act. This provision introduced with effect from 01.03.2016 is not retrospective and therefore, for the period between 01.07.2002 i.e. when section 234E was introduced in the Act and 01.06.2015 when proper mechanism was provided

SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI

Appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021

6] The order passed by ld AO is contrary to provision of law and law decided by Hon’ble Courts and as such in light of submission herein below, the order passed by ld PCIT may kindly be quashed. It is submitted that the case was selected for limited scrutiny on the reason” Whether capital gains/ loss is genuine

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

1,65,22,302/- as unexplained cash credit u/s 68 of the Act on the basis of facts brought on record by him through investigation, is squarely covered in favour of the Revenue by the decision of the Hon'ble Calcutta High Court in the case of Nand Kishore Agarwalla [2022] 143 taxmann.com 402 wherein, the decision in the case

ITO, WARD-3, SRIGANGANAGAR vs. SHRI BADRI PRASAD, SRIGANGANAGAR

iii) Whether on the facts and in the circumstances of the case, the ld. CIT(A) was justified in allowing indexed cost of acquisition of Rs. 23,34,480/- as against Rs. 13,15,488/- allowed by the Assessing Officer which is based on the fair market value of the land.” 3. The fact as culled out from the records

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

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

gains on presumptive basis u/s 44AD of the Act. The assessment was completed u/s 153A r.w.s. 143(3)/144 of the Act. The assessee was asked to produce the documents related to the capital account and the statement of affairs for the impugned assessment year. The assessee placed that the return was filed u/s 44AD and assessee has availed

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

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

gains on presumptive basis u/s 44AD of the Act. The assessment was completed u/s 153A r.w.s. 143(3)/144 of the Act. The assessee was asked to produce the documents related to the capital account and the statement of affairs for the impugned assessment year. The assessee placed that the return was filed u/s 44AD and assessee has availed

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

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

gains on presumptive basis u/s 44AD of the Act. The assessment was completed u/s 153A r.w.s. 143(3)/144 of the Act. The assessee was asked to produce the documents related to the capital account and the statement of affairs for the impugned assessment year. The assessee placed that the return was filed u/s 44AD and assessee has availed

SHRI KHERAJ RAM ,BARMER vs. DC CEN CIR01, JODHPUR

In the result, the appeal filed by the assessee is allowed

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

gains on presumptive basis u/s 44AD of the Act. The assessment was completed u/s 153A r.w.s. 143(3)/144 of the Act. The assessee was asked to produce the documents related to the capital account and the statement of affairs for the impugned assessment year. The assessee placed that the return was filed u/s 44AD and assessee has availed

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

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

capital gains. Subsequently, the assessee was served with notice under section 148 read with section 147 of the Income Tax Act dated 25/03/2015 the assessment was completed under section 148/143(3) vide order dated 09/12/2015. LEGAL POINTS CHALLENGED BY THE ASSESSEE GROUND NO. 1 & 2 -VALIDITY OF REASSESSMENT PROCEEDINGS That the assessment was completed under section

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

In the result, both appeals of the assessee are allowed

6. In Mangilal Agarwal's case (supra), this Court was considering the provisions of section 69A, where some gold was seized by the customs authorities, and addition about the value thereof was sought to be made in the income of the assessee. The precise facts were that a search was conducted at the premises of the assessee by customs authorities