ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

income. Reliance was placed from the Hon'ble Rajasthan high Court judgment in the case of Sohan Khan and Mohan Khan as reported in 304 ITR 194(Raj.). Accordingly, ld. AO held that the transaction of sale plots was in the nature of business activities and the claim of the assessee regarding indexation benefit was disallowed

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

disallowance of excess stock claimed by the\nassessee.\n5. The brief facts of the case are that assessee has filed his\nreturn of income on 18.09.2015 in response to a notice u/s\n142(1) by ITO, Ward Nohar. In this return, assessee has\ndeclared an income of Rs. 72,61,700/- and agriculture income\nof Rs.3

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

disallowance being nearly 8.76% of the revenue, further addition to total income was pt justified. As discussed in Para- 5.6 above, the A. O has in fact not made any adjustments to Total Income after estimation of business

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

income. It is respectfully submitted that any expenditure incurred by the partners for the business is allowable business expenditure. 1.6. Similar issue came up in earlier year and in the scrutiny assessment made the disallowance

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

disallowance of discount expenses was also not justified as it was a business decision for a new hospital, and the assessee had provided details. The set-off of specified business losses against other income

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

income from other sources related to the specified business could be set off against the business loss.", "result": "Dismissed", "sections": [ "35AD", "80-IA", "148", "139", "32AB", "73A" ], "issues": "1. Whether the CIT(A) was justified in allowing deduction under Section 35AD when the audit report in Form 10CCB was not filed within the prescribed time limit. 2. Whether the disallowance

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

disallowing the claim was that the necessary report was not uploaded online in due time. The Ld. AR contended that the only business, the assessee had been carrying on was the specified business of running a hospital and there was no other business. The accounts of the company are duly audited and the required audit reports under the prescribed

SHREE RAM COLLOIDS PRIVATE LIMITED,JODHPUR vs. PRINCIPAL CIT(1), JODHPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshree Ram Colloids Private Vs Principal Commissioner Of Income Limited, Tax (1), Jodhpur C-79, Mia, Phase-Ii, Jodhpur- 342 005 Pan: Aakcs5803L Appellant Respondent

business. Based on these contentions, the Assessee has contended that the rent income of Assessee from a commercial property cannot be taken as income from house property and even if it is taken as income from other source, the Assessee would be allowed depreciation u/s 32 or section 57. 9 ITA 344/JODH/2024 Shree Ram Colloids Private Limited 5.4. Having considered

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

In the result, appeal of the assessee is allowed

disallowing expenditure incurred in relation to income not forming part of total income even though such expenditure may be allowable under any other provision, e.g., s. 36(1)(ii); provisions of s. 14A are applicable with respect to the dividend income earned by the assessee engaged in the business

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

In the result, appeal of the assessee is allowed

income was made. The ld. AO also disallowed a sum of Rs. 1,18,44,224/- on its borrowed capital as the same was considered as not incurred for the purpose of business

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

income may assessee company may not be determined on the basis of the\nactual sales as calculated in the above table for the respective years. In response\nthereto the assessee has filed the detailed reply dated 01.12.2017 available at PB\n71 to 102 with details also reproduced at page 7 to 19 of the assessment order\nthrough which assessee explained

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

business hence are the nature of allowable expenses. The disallowances so made are unjustified as the same were duly supported by the vouchers and the books were audited by the Chartered Accountant. ITA No. 431, 432 & 433/Jodh/2018 M/s. Swastik Gaur Gum Industries, Churu 4. That the assessing officer erred in making the disallowance and the Ld. Commissioner of Income

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

business hence are the nature of allowable expenses. The disallowances so made are unjustified as the same were duly supported by the vouchers and the books were audited by the Chartered Accountant. ITA No. 431, 432 & 433/Jodh/2018 M/s. Swastik Gaur Gum Industries, Churu 4. That the assessing officer erred in making the disallowance and the Ld. Commissioner of Income

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

business hence are the nature of allowable expenses. The disallowances so made are unjustified as the same were duly supported by the vouchers and the books were audited by the Chartered Accountant. ITA No. 431, 432 & 433/Jodh/2018 M/s. Swastik Gaur Gum Industries, Churu 4. That the assessing officer erred in making the disallowance and the Ld. Commissioner of Income

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

disallowances made are beyond the scope and ambit of adjustment provided under section 143(1)(a) while processing the returns of income. • At the time of filing of returns of income by the assessee for the respective assessment years, the law prevailing on the said date allowed the assessee to claim deduction of employees’ contribution

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

disallowances made are beyond the scope and ambit of adjustment provided under section 143(1)(a) while processing the returns of income. • At the time of filing of returns of income by the assessee for the respective assessment years, the law prevailing on the said date allowed the assessee to claim deduction of employees’ contribution

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

disallowance by dealing with the same in the body of order of\nassessment as the same was the subject matter of the appeal as per the grounds of\nthe appeal raised before him. In other words, the CIT(A) has a power of\nenhancement in respect of such item or items of income which has been dealt with

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

disallowance by dealing with the same in the body of order of\nassessment as the same was the subject matter of the appeal as per the grounds of\nthe appeal raised before him. In other words, the CIT(A) has a power of\nenhancement in respect of such item or items of income which has been dealt with

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

In the result, appeals of the Revenue are dismissed

business, Ready Mix Concrete Manufacturing and allied activities. The assessee filed return of income on 23.11.2014 declaring total income of Rs. 29,02,210/-. The return of income was processed under section 143(1) of the Income Tax Act, 1961 on 20.12.2014. Thereafter the case was selected for scrutiny. During the course of assessment, the AO found from