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

section 32(1)(iia) of the Act on the additions in new plant and machinery installed during the year relating to Manufacturing of Ready Mix Concrete. 26.3 The above facts has been accepted by in a similar case additional depreciation has been allowed by Delhi Tribunal on RMC plant in case of YFC Projects

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

In the result, appeal of the assessee is allowed

depreciation claimed thereon. the assessing authority was bound to consider the Explanation. Simply because the facts have been disclosed by the assessee, it does not give immunity from revisional jurisdiction which the Commissioner can exercise under section 263 and as such even in a case where the facts have been disclosed by the assessee to the assessing authority

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

27 taxmann.com 136 (Chandigarh Tribunal):In this case, it has been held by the Hon'ble ITAT that where the assessee had invested borrowed funds in partnership firm from which he received share of profit not taxable in his hands, interest relatable to borrowed funds utilized in firm was to be disallowed under section 14A of the Act. 4) Hoshang

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

In the result, appeal of the assessee is allowed

27 /09/2023 Pronouncement O R D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Principal Commissioner of Income Tax, Udaipur dated 29.03.2022 [here in after (ld. PCIT)] for assessment year 2017-18 which in turn arise from the order dated 28.12.2019 passed under section

MADHAV UNIVERSITY,PINDWARA, SIROHI vs. CIT(EXEMPTION), JAIPUR

In the result, both the appeals filed by the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Bleι.Τ.Α No.789 &790/Jodh/2024 (Assessment Year:2024-25) Madhav University Vs Commissioner Of Income-Tax, Exemption, Jaipur Pindwara, Madhav Hills, Nh 27, Vpo Bharja, Pindwara, Sirohi Rajasthan-307023 Pan: Aasam7855L Shri Amit Kothari Shri M.K. Jain, Cit(Dr.) Present For Assessee Present For Revenue Date Of Hearing 20/08/2025 Date Of Pronouncement 22/08/2025 Order Per Bench: The Instant Appeals Of The Assessee Filed Against The Order Of The Learned Commissioner Of Income-Tax (Exemption), Jaipur (For Brevity, 'Ld.Cit(E)'] Order Passed Under Section 12Ab Of The Income-Tax Act, 1961 (In Short, 'The Act') & Order Passed Under Section 80G(5) Of The Act, Date Of Orders 30/09/2024. 2. Act Both The Appeals Related To Registration Under Section 12Ab& 80G Of The

27, VPO Bharja, Pindwara, Sirohi Rajasthan-307023 PAN: AASAM7855L Shri Amit Kothari Shri M.K. Jain, CIT(DR.) Present for Assessee Present for Revenue Date of hearing 20/08/2025 Date of pronouncement 22/08/2025 ORDER Per Bench: The instant appeals of the assessee filed against the order of the Learned Commissioner of Income-tax (Exemption), Jaipur (for brevity, 'Ld.CIT(E)'] order passed under

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

depreciation was being claimed. The assessee has been claiming b/f losses for A.Y. 2013-14, 2014-15 and 2016-17. This also establishes the independent identity of the depositor. (iii) The perusal of ledger account reveals that there was opening balance as on 1/4/2016 of Rs. 5,00,000/-. In other words, the depositor was having a deposit

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

27,590/- and it was revised on the same day declaring same amount of total income except an agriculture income of Rs. 58,17,777/-. The case of assessee was selected for limited scrutiny assessment under the E-assessment Scheme, 2019 for the year under consideration where the issue for examination was identified as 'Agricultural Income' and notice

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

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, 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