ARAVALI TRADING COMPANY,NAGAUR vs. ITO, WARD-1, NAGAUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradaravali Trading Company, Vs Ito, 154, Near Bus Stand, Ward-1, Nagour Merta City, Nagaur, (Rajasthan) Rajasthan-341510 (Appellant) (Respondent) Pan No. Aabfa7735M Assessee By Shri Kishan Goyal, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 20/03/2023 Date Of 21/03/2023 Pronouncement

64,177/-. 3 | P a g e b. That provisions of Sections 40(a)(ia) of the I T Act is not applicable in the facts & circumstances of the case particularly when provisions of section 194C of the I T Act is not applicable in the case of appellant in the facts & circumstances of the case.. 8. ADDITION

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

In the result, appeal of the assessee is allowed

64,656 Total 963386625 848871156 Investment in terms of% 20.96% 19.82 Thus, even on merits based on this information the PCIT has not commented that whether the order is prejudicial to the interest of the revenue or not. Thus, the order of the FAO is not prejudicial or erroneous. 11 Nahar Colours and Coatings Private Ltd 5.2.2 As regards

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

In the result, appeal of the assessee is allowed

64,739/-. which is much more than the available share capital and Reserve & Surplus, shows that the interest bearing funds were surely used in investment in the shares of other concerns.In the query letter issued by the Assessing Officer the assessee wasshowcausedfor applying of the provisions of section 14A r.w.Rule 8D in its case. The assessee had made a very

MITHILA DRUGS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradmithila Drugs Pvt.Ltd., Vs Acit, F-70, Road No.2, Circle-1, 102A, Mewar Industrial Area, Aaykar Bhawan, Sub Madri, Udaipur-313003. City Centre, Savina, Udaipur-313001. (Appellant) (Respondent) Pan No.Aaccm6767B Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 22/03/2023 Date Of 23/03/2023 Pronouncement

depreciation loss partly to Rs.30,76,508/- and alleged that returns of income were not filed within the time allowed u/s 139(1), in view of the provisions of section 80, business loss as on 31.03.2015, i.e. Rs. 1,42,68,828/- cannot be carried forward. (B)OUR SUBMISSION GROUND No : 1 "That ld. CIT (Appeals)-1 has also erred

M/S. BABU LAL & COMPANY,BIKANER vs. ACIT, CIRCLE-1, BIKANER

In the result, appeal of the assessee is partly allowed

Bench: Shri N.K. Saini, Hon’Ble Vice- & Shri N.K. Choudhry, Hon’Ble Judicial Mebmer M/S. Babu Lal & Company, Vs Acit, Circle-1, C/O. Sh. Rajendra Jain, Advocate, Bikaner. 106, Akshay Deep Complex, 5Th B Road, Sardarprua, Jodhpur. Pan No. Aagfb3045A

section 145(3). 2. That on the facts and in the circumstance of the case, the ld. CIT(A) grossly erred in sustaining the addition of Rs. 5,00,000/- to trading account on estimation basis. 3. That on the facts and in the circumstances of the case, the ld. CIT(A) grossly erred in not considering the explanation

DCIT,CIRCLE, SRIGANGANAGAR vs. M/S. KANDA EDIBLE OIL P. LTD. , SRIGANGANAGAR

In the result, appeal of the revenue is dismissed and CO of the assessee is partly allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwald.C.I.T. Vs. M/S Kanda Edible Oil Pvt. Ltd. Circle, E 173, Udyog Vihar Sriganganagar. Sriganganagar. Pan No. Aacck 7754 Q

section 36(1)(iii) of the Income Tax Act, 1961 is not as per law. He placed reliance on the decisions referred in the order of Ld. CIT(A) (supra). 7. The Ld. D/R relied on the order of AO by arguing that assessee has not filed any evidence linking that own funds have been utilised for giving the interest

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

depreciation, dunnage material expenses claimed and claim of deduction u/s 80IB (11A) for ware house receipts, handling, transportation and weigh bridge receipts and no claim of remuneration to working partners. As such your views that assessment was completed in undue haste and without making inquiries and investigation, so the order passed by the A.O. is erroneous and prejudicial

P I INDUSTRIES LIMITED ,UDAIPUR vs. PR. CIT, UDAIPUR, UDAIPUR

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Pi Industries Limited, Vs. Pr.Cit, Udaisagar Road, Udaipur. Udaipur-313001. Pan No. Aabcp 2183 M

Section 92E at all or has not disclosed the said transactions in the Accountant’s report filed; (b)where there has been a transfer pricing adjustment of ₹10 Crore or more in an earlier assessment year and such adjustment has been upheld by the judicial authorities or is pending in appeal; and (c)where search and seizure or survey operations

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

section 69 merely on the basis of the statement of the said partner without any further supporting evidence being on record. Om Prakash Joshi vs. Income-tax Officer [2009] 34 SOT 33 (Jodhpur) (URO) since assessee had explained that stamp duty was paid by him out of advance amount as reflected in balance sheet and only accounting adjustment remained

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

section 69 merely on the basis of the statement of the said partner without any further supporting evidence being on record. Om Prakash Joshi vs. Income-tax Officer [2009] 34 SOT 33 (Jodhpur) (URO) since assessee had explained that stamp duty was paid by him out of advance amount as reflected in balance sheet and only accounting adjustment remained

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

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