INCOME TAX OFFICER, TDS, UDAIPUR vs. DEPUTY CONSERVATOR OF FOREST SOUTH, UDAIPUR

In the result, both the above appeals filed by the Revenue are dismissed

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

section 194C thus do not apply. We get support of this view from the decision of Delhi Bench of ITAT in ITA No.6844/Del./2019 (Assessment Year : 2015-16) in the case of M/s. Santur Infrastructure Pvt. Ltd., vs. ACIT, Range 77 New Delhi where in the coordinate bench has also considered these aspect of the matter. The relevant part

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) :-

10(38) of the Act (iii) Disallowance of expenses u/s 14A of the Act. Even though the Ld D.R submitted that the Ld PCIT has taken one more issue, yet we confine ourselves to the above said three issues only, since the argument was advanced on the above said three issues only. 3. The first issue relates to the deduction

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

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

38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section 36(1)(viia) on the finding that Hon'ble ITAT in the assessee's own case in appeal against order u/s 263 for AY 2010-11 in ITA No 143/Jodh/2015 dated 19/05/2017 held that same is not allowable. 4 ITA Nos. 504/Jodh/20218

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

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

38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section 36(1)(viia) on the finding that Hon'ble ITAT in the assessee's own case in appeal against order u/s 263 for AY 2010-11 in ITA No 143/Jodh/2015 dated 19/05/2017 held that same is not allowable. 4 ITA Nos. 504/Jodh/20218

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

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

38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section 36(1)(viia) on the finding that Hon'ble ITAT in the assessee's own case in appeal against order u/s 263 for AY 2010-11 in ITA No 143/Jodh/2015 dated 19/05/2017 held that same is not allowable. 4 ITA Nos. 504/Jodh/20218

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section 36(1)(viia) on the finding that Hon'ble ITAT in the assessee's own case in appeal against order u/s 263 for AY 2010-11 in ITA No 143/Jodh/2015 dated 19/05/2017 held that same is not allowable. 4 ITA Nos. 504/Jodh/20218

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section 36(1)(viia) on the finding that Hon'ble ITAT in the assessee's own case in appeal against order u/s 263 for AY 2010-11 in ITA No 143/Jodh/2015 dated 19/05/2017 held that same is not allowable. 4 ITA Nos. 504/Jodh/20218

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

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

38,01,442/- being Provision for Standard Assets allowable on provision basis as per the provisions of section 36(1)(viia) on the finding that Hon'ble ITAT in the assessee's own case in appeal against order u/s 263 for AY 2010-11 in ITA No 143/Jodh/2015 dated 19/05/2017 held that same is not allowable. 4 ITA Nos. 504/Jodh/20218

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

10(38), 147, 148." 6. The Ld.DR argued and stated that the entire transactions made by the assessee is bogus and the Investigation Wing of the department has already investigated the issue and treated the transactions as a bogus LTCG. But the Ld.DR was unable to show the assessee's involvement in price rigging or any cash trail in relation

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

The appeal of the assessee is allowed

38,834/- incurred by the assessee to earn such receipt. 3. The appellant craves to alter, amend and modify any ground of appeal. 4. Necessary cost be awarded to the assessee.” 3. The fact as culled out from the records is that the assessee trust was constituted vide trust deed dated 30.11.2002. It is registered with Devasthan Vibhag

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

depreciation @ 10.32% subject to depreciation, except depreciation on fixed assets claimed to be added during the year under consideration (i.e. for AY 2016-2017). When revenue challenged that order of the ld. CIT(A) net profit rate of 10.32% was applied net of depreciation means no separate deduction of depreciation was allowable. So, applying that precedent ld. AO noted that

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

10,409/- on account of unexplained sundry creditors and advance from customers. 2. On the facts and in the circumstances of the case and in law, ld. CIT (A) has erred by admitting additional evidence without granting requisite opportunity to the Assessing Officer. 3. That the appellant craves to add, amend, alter or forgo any ground(s) of appeal either

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

In the result, appeal of the assessee is allowed

10 (Bombay High Court)] 4.2. Non-application of mind is a ground for interference under Section 263 in the case of CIT v. ShriBhagwan Das, (2005) 272 ITR 367 (All) the Division Bench opined that exercise of power under Section 263 was proper when there was no discussion regarding the question as to whether the amount of income shown

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

depreciation on car of Rs. 21,000/-, Workman and staff welfare expenses of Rs. 1,23,000/- and interest on service tax of Rs. 15,586/-. The ld. CIT(A) has partially allowed the appeal. 5 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2014-15 28.12.2016 53,48,580/- 5,20,280 Wages discussed in assessment order

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

depreciation on car of Rs. 21,000/-, Workman and staff welfare expenses of Rs. 1,23,000/- and interest on service tax of Rs. 15,586/-. The ld. CIT(A) has partially allowed the appeal. 5 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2014-15 28.12.2016 53,48,580/- 5,20,280 Wages discussed in assessment order

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

depreciation on car of Rs. 21,000/-, Workman and staff welfare expenses of Rs. 1,23,000/- and interest on service tax of Rs. 15,586/-. The ld. CIT(A) has partially allowed the appeal. 5 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2014-15 28.12.2016 53,48,580/- 5,20,280 Wages discussed in assessment order

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

depreciation on car of Rs. 21,000/-, Workman and staff welfare expenses of Rs. 1,23,000/- and interest on service tax of Rs. 15,586/-. The ld. CIT(A) has partially allowed the appeal. 5 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2014-15 28.12.2016 53,48,580/- 5,20,280 Wages discussed in assessment order

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

depreciation on car of Rs. 21,000/-, Workman and staff welfare expenses of Rs. 1,23,000/- and interest on service tax of Rs. 15,586/-. The ld. CIT(A) has partially allowed the appeal. 5 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2014-15 28.12.2016 53,48,580/- 5,20,280 Wages discussed in assessment order

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

depreciation on car of Rs. 21,000/-, Workman and staff welfare expenses of Rs. 1,23,000/- and interest on service tax of Rs. 15,586/-. The ld. CIT(A) has partially allowed the appeal. 5 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2014-15 28.12.2016 53,48,580/- 5,20,280 Wages discussed in assessment order