MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT-TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

MUNICIPAL BOARD,PHALODI vs. JCIT,TDS, JODHPUR

In the result, appeal in ITA No

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

DEPUTY INSPECTOR GENERAL STATION HEADQUARTER BSF,BIKANER vs. JCIT (TDS), RANGE, JODHPUR

In the result, appeals of the assessee are dismissed

Bench: Shri N.K. Saini & Shri Sandeep Gosain

condonation of delay and appeal prior to amendments also did not make imposition of late fees by Sec. 234E to be ultra vires. The Writ Petition has no merits and is accordingly dismissed.” We note that thus the Hon’ble jurisdictional High Court in this case has upheld the Constitutional validity of the provision of section 234E

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

condonation of delay from the Competent Authority hence, this Circular does not come to its rescue. From the combined reading of section 139(4A) and section 12A(1)(ba) and the explanatory Budget Memorandum of Finance Bill, 2017 as the appellant has filed the return of income beyond the due date (the due date was 15.02.2021 and the date

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

condonation of delay in filing appeal before ITAT (Fortn- 36) against the order of CIT(Appeals)-1 Udaipur. (1) I, Neeraj Paliwal Prop of M/s Paliwal Departmental Store aged about 52 years, son of Mr. Basanti Lalji Paliwal identified by PAN ADXPP3119P at present residing at Address Plot No.2 Kishore Nagar Extn. Scheme, Near LIC Office, Kankroli, Rajsamand do solemnly

COUNTRY ART AND CRAFT LLP,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

condoned and the appeal is admitted. 6. Following grounds have been raised in this appeal. That the appellate order dt.30.07.2021as passed by the CIT(A), 1. National Faceless Appeal Center, Delhi in the appellants case is bad in law and on facts as far as the addition sustained for Rs. 335836,00 is concerned which deserves to be vitiated

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

23 is accepted. It is seen from the perusal of the return filed that the total income has been returned at Rs. 8,64,92,520/- similarly in order passed under section 143 rws 143(3A) & 143(3B) of ITA 1961 after due verification at his end, total income of Rs.8,64,92,520 under 143(1)(a) has been

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

condone the delay of 487 days in filing the appeal and admit the appeal for hearing. 18 ITA 111 & 112/Jodh/2020 Subhash Chand Jain. Vs ACIT 20. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate

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

condone the delay of 487 days in filing the appeal and admit the appeal for hearing. 18 ITA 111 & 112/Jodh/2020 Subhash Chand Jain. Vs ACIT 20. In this appeal, the assessee has raised the following grounds of appeal: “1. That under the facts and circumstances of the case, the ld CIT(A) has erred in sustaining the NP rate

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

In the result, both the appeals of the assessees are allowed

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

condoned as per the direction given by the Hon’ble Apex Court. admitted. 7. Coming to the merits of the case, we may observe that the issue involved in the present appeal is squarely covered by the decision of coordinate bench of the Tribunal in ITA Nos.71 & 72/Jodh/2021, decided on 28/09/21, wherein the Tribunal has deleted the disallowance made