PUSHP RAJ BOHRA,JALORE vs. PR. CIT – 1, JODHPUR, JODHPUR

In the result, appeal filed by the Assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

justice. We find no mention in the impugned order that neither any specific query or explanation was sought during the course of proceedings u/s. 263 of the Act nor any specific show cause mentioning facts regarding cost/expenses claimed by the assessee for earning agricultural income to the extent of Rs. 68.92 lacs and period of sale of Maize were issued

THE LAKE PALACE HOTELS & MOTELSPRIVATE LIMITED,UDAIPUR vs. PCIT,CIRCLE-2, UDAIPUR

In the result, appeal of the assessee is allowed

natural justice or without application of mind. (ii) In case of TTK LIG Ltd., vis. ACIT(Mad) 51 DTR 228 it has been held that Order would be erroneous if it is based on an incorrect assumption of facts or an incorrect application of law or non-application of mind or based on no or insufficient materials

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

nature and being expended wholly and exclusively and for the business of the assessee are fulfilled and therefore the amount contributed by the assessee being employees’ contribution to PF/ ESI is allowable as a deduction 37 of the Act. Reliance in this regard is placed on the following cases as well:- M/s BBG Metal Syndicate Pvt. Ltd. Vs. DCIT

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

nature and being expended wholly and exclusively and for the business of the assessee are fulfilled and therefore the amount contributed by the assessee being employees’ contribution to PF/ ESI is allowable as a deduction 37 of the Act. Reliance in this regard is placed on the following cases as well:- M/s BBG Metal Syndicate Pvt. Ltd. Vs. DCIT

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

natural justice, and lack of inquiry. The Hon'ble Supreme Court in the instant case held that if the AO has accepted the entry in the statement of account filed by the taxpayer without making enquiry, the said order of the AO shall be deemed to be erroneous and prejudicial to the interest of the Revenue. 3.3. The position

SATYA NARAYAN DHOOT,JODHPUR vs. PR. CIT-1, JODHPUR

In the result, the appeal of the assessee is allowed in respect of above said three issues

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Gosain (Jm) I.T.A. No. 49/Jodh/2022 (A.Y. 2017-18) Vs. Pcit-1 Satya Narayan Dhoot C/O Rajendra Jain Advocate Jodhpur 106, Akshay Deep Complex 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. Pan : Aanpd4945L (Appellant) (Respondent) Assessee By Shri Rajendra Jain Department By Smt. Alka Rajvanshi Jain Date Of Hearing 03.11.2022 Date Of Pronouncement 17 .01.2023 O R D E R Per B.R.Baskaran (Am) :-

depreciation should have been deducted from the profits generated from M- 77 before computing deduction u/s 80IA of the Act. Since it was not so set off, it has rendered the assessment order to be erroneous and prejudicial to the interests of revenue. 3 Satya Narayan Dhoot 4. The Ld A.R submitted that the assessee has taken the initial year

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

depreciation of Rs. 9,190/- and(i) granted partial relief in ITA No. 431, 432 & 433/Jodh/2018 M/s. Swastik Gaur Gum Industries, Churu respect of fire wood, loading and unloading expenses and sustained Rs.1,83,588/- and Further the CIT(A) has sustained the disallowance of (ii) office expenses of Rs. 4,243/- (iii) miscellaneous expenses of Rs.1

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

depreciation of Rs. 9,190/- and(i) granted partial relief in ITA No. 431, 432 & 433/Jodh/2018 M/s. Swastik Gaur Gum Industries, Churu respect of fire wood, loading and unloading expenses and sustained Rs.1,83,588/- and Further the CIT(A) has sustained the disallowance of (ii) office expenses of Rs. 4,243/- (iii) miscellaneous expenses of Rs.1

M/S. SWASTIK GAUR GUM INDUSTRIES ,CHURU vs. ITO, WARD-2, CHURU

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote

depreciation of Rs. 9,190/- and(i) granted partial relief in ITA No. 431, 432 & 433/Jodh/2018 M/s. Swastik Gaur Gum Industries, Churu respect of fire wood, loading and unloading expenses and sustained Rs.1,83,588/- and Further the CIT(A) has sustained the disallowance of (ii) office expenses of Rs. 4,243/- (iii) miscellaneous expenses of Rs.1

DR. MANISH CHHAPARWAL ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is partly allowed

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

justice and appeal deserves to be allowed. 3. First ground of appeal is general in nature which does not require specific adjudication. 3 Dr. Manish Chhaparwal v. DCIT In the 2nd ground the appellant challenged the decision of the Ld. 4. Commissioner of Income Tax (Appeals)-2, Udaipur that he has erred in affirming the order of Dy. Commissioner

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.”

justice as delay is of three days only. 5. We have heard the contention of the parties and perused the materials available on record. The prayer by the assessee for condonation of delay of three days has merit and we concur with the submission of the assessee. Thus, the delay of three days in filing the appeal by the assessee

M/S. PYROTECH ELECTRONICS PVT. LTD.,UDAIPUR vs. PR. CIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

depreciation has been claimed on such assets. (vi). During the year, the assessee has obtained loans and advances from various persons and also have advanced loans to various persons as per details as given as per column No. 31 of the Audit Report u/s 44AB of the Act. However, it is seen that creditworthiness and identities of the lenders from