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

In the result, appeal of the assessee in ITA No

delay of 20 days in filing the appeal by the assessee is condoned in view of the decision of Hon’ble Supreme 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 and therefore admitting the appeal we are proceeded to deal with the merits

KAPIL MARLECHA,PALI vs. ITO,WARD-3,, PALI

In the result, appeal of the Assessee is partly allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

condone the delay for which sufficient cause is shown, and admit the appeal for adjudication. 4. Briefly, the facts of the case are that the assessee filed his return of income on 30.01.2018 declaring income of Rs.2,36,420/-. The case was selected for limited scrutiny on the issue of cash deposits during the demonetisation period. 4.1 The AO noticed

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