SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

condoned in view of the decision of Hon’ble Supreme Sarda Devi Chechani vs. ITO Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee is prevented by sufficient cause. 5. Since, the facts of all the cases are identical, we have heard these cases together and passing the order

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

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

54 taxamann.com 200 (Bombay HC) 2. Qatalys Software Technologies (P) Ltd vs. Union of India (2020) 115 taxmann.com 345 (High Court of Madras) 3. Dr. AmritLalMangal vs. Union of India [2015] 62 taxamnn.com 310 (High Court of Punjab and Haryana) 4. Biswajit Das vs. Union of India [2019] 103 taxmann.com 290 (High Court of Delhi) The appellant has mainly submitted

KRISHAN LAL OM PRAKASH,PADAMPUR vs. ITO WARD 1, SRI GANGANAGAR

Appeal of the assesse is allowed in the manner discussed as above

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Blekrishan Lal Om Prakash Shop No. 48, Nai Dhan Mandi, Padampur - 335041. Pan No. Aabfk1565H Assessee By Revenue By Date Of Hearing Date Of Pronouncement

delay of 54 days in filing the appeal is condoned and thus appeal is admitted. 3. Having heard both the sides and perusal of record, the appeal is taken heard as covered matter by the coordinate Bench decision in the case of Darshan Lal Kathpal HUF Vs. ITO", in ITA No. 630/Jodh/2024 Assessment Year 2022-23 on the issue

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR vs. ANJANA CONSTRUCTION, CHITTORGARH

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024

ANJANA CONSTRUCTION,NIMBAHERA vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, revenue’s appeal bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

delay for 36 days in filing the appeals is condoned and matter is taken for adjudication. 3. All the appeals have same nature of facts and common issue. So, all the appeals and cross objection are heard together and are disposed of by this common order. Related to ITA Nos 453 & 455/Jodh/2024, these appeals have common facts. Accordingly, ITA No.453/Jodh/2024