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

In the result, appeal of the assessee is allowed

depreciation of Rs 5,88,10,437/- out of available unabsorbed balance of Rs 14,22,06,252/-.) and paid tax on MAT. Assessee had paid tax on MAT on the book profit of Rs 8,35,79,797/-. The case was selected for Scrutiny and accordingly notice u/s 143(2) dtd. 11.08.2018 was issued and duly served upon

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

e-filed its return of income for the years under consideration as under: AY Date of Filing Return Income Declared 2012-13 25.09.2012 17,36,570 2013-14 29.09.2013 14,99,910 2014-15 29.11.2014 53,48,580 2015-16 28.09.2015 57,42,060 3 622/Jodh/2024 & Others Assessment Years

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

E-assessment Scheme, 2019 for the year under consideration where the issue for examination was identified as 'Agricultural Income' and notice u/s. 143(2) of the Act was issued on 22-09-2019. 3.1 Thereafter, the AO issued statutory notices u/s. 142(1) of the Act along with questionnaire on 31.12.2020, 10.03.2021, 13.03.2021, 18.03.2021 and 23.03.2021, show-cause and draft

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the National Faceless Appeal Centre, Delhi dated 16.08.2022 [here in after (NFAC)] for assessment year 2018-19. 2. The assessee has marched this appeal on the following grounds:- “1. a. The order passed by the ld. CIT(A) confirming

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

22 Besides the above, Smt. Tulchi Devi is also owner of fertile agriculture land of 29 bigha in Village Sargoth. Copy of purchase deed as well as khasragirdawari is available on paper book page no. 167 to 184. It is further submitted that during the course of assessment proceedings, in response to summon u/s 131, the depositor had furnished

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

section 40(a)(ia) be made. The AO is directed to delete separate addition of Rs. 13,87,72.635/- made u/s 40(a)(ia) of the Act. GOA no. 4 is, therefore, allowed. 8.4. GoA no, 2- "The Id. AO has erred in rejecting the books of accounts. The Id. AO has erred in applying ne t profit rate

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.”

E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals)-1, Jodhpur dated 31.07.2018 [here in after referred as (CIT(A))] for assessment year 2004-05 which in turn arise from the order dated 28.03.2013 passed 2 M/s Sunil & Company under section

SHRI DEVKRIPA TEXTILE MILLS (P) LTD. ,BHILWARA vs. ACIT, BHILWARA CIRCLE, BHILWARA

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

e- return on 27.10.2015 declaring total loss of Rs. 1,57,07,558/-. The return was processed u/s 143(1) on 26.02.2016 at the declared income. The case was selected for complete scrutiny under CASS. Notice u/s 143(2) of the Income Tax Act, 1961 was issued on 12.04.2016 duly served upon the assessee on 20.04.2016, fixing the case