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

In the result, appeal of the assessee is allowed

U/S 263 MATTER HAS BEEN SET ASIDE SUBSEQUENTLY ASSESSEE COULD PRESENT HIS ISSUES BEFORE THE A.O. 2.1. In the order under section 263 of the Act, the PCIT/CIT has not levied any tax and the matter has set aside to the file of the AO for passing a fresh order on the issue after affording proper opportunity of being heard

DINESH BOHRA,MUMBAI vs. ITO,W-1, BARMER, BARMER, RAJASTHAN

In the result, appeal filed by the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bledinesh Bohra Vs. Pr. Commissioner Of Income Unit 517, Option Primo, Andheri Tax-1, Jodhpur. East, Mumbai-400093 Pan No. Aanpb4468Q Assessee By Shri Gautam Chand Baid, C.A. & Shri Mayank Taparia, Advocate. Revenue By Shri Manoj Kumar Mahar (Cit- D.R.) Date Of Hearing 20.02.2025. Date Of Pronouncement 25.03.2025.

disallowance of agriculture income in the assessment order passed u/s 143(3) on 20-04-2021. 8. From the record, it is evident that the assessee has challenged this assessment on legal grounds as well as on merits before first appellate authority which is stated to be pending on the date of proposed revision. Meanwhile, the Id. PCIT-1, Jodhpur

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

revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before the date the appeal is finally heard for disposal." Grounds of appeal in ITA No. 517/Jodh/2018: “1. That on the facts

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

revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before the date the appeal is finally heard for disposal." Grounds of appeal in ITA No. 517/Jodh/2018: “1. That on the facts

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

revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before the date the appeal is finally heard for disposal." Grounds of appeal in ITA No. 517/Jodh/2018: “1. That on the facts

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

revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before the date the appeal is finally heard for disposal." Grounds of appeal in ITA No. 517/Jodh/2018: “1. That on the facts

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

revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before the date the appeal is finally heard for disposal." Grounds of appeal in ITA No. 517/Jodh/2018: “1. That on the facts

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

revision had been finalized nor any kind of payment was made till the end of the F.Y. 2009-10. 2. The appellant craves leave to add, amend or alter any or all the grounds of appeal on or before the date the appeal is finally heard for disposal." Grounds of appeal in ITA No. 517/Jodh/2018: “1. That on the facts

O.S. MOTORS PVT. LTD.,JODHPUR` vs. PRINCIPAL COMMISSIONER OF INCOME , JODHPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. O.S. Motors Pvt. Ltd. Vs The Pr. Cit Sainiks Motor Building, Chopasani Jodhpur-1 Road, Jodhpur-342001 (Raj) Jodhpur (Appellant) (Respondent) Pan No. Aaaco 1896 R

disallowance of expenses u/s 14A of the Act. Accordingly, the Ld PCIT initiated revision proceedings u/s 263 of the Act. After

M/S. PYROTECH ELECTRONICS PVT. LTD.,UDAIPUR vs. PR. CIT, UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

u/s 80IA and disallowance of PF and ESI. On the above details, records and facts it is found that the Assessing Officer has already made examination and verification of the details and documents on the issues raised by the Pr. CIT and all the issues raised by the ld. Pr. CIT are already covered by the Assessing Officer

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

disallowed and added back to the total income as unexplained money u/s 69A of the IT Act & to be taxed at special rate u/s 115BBE of the IT Act, 1961. Which resulted in under charge of tax and interest having total tax effect of Rs.58,50,128/-." 8.1 The Ld. AR contended that the assessee submitted detailed reply before

BALOTRA COOPERATIVE MARKETING SOCIETY LTD. ,BALOTRA, BARMER vs. PR. CIT-1, JODHPUR

In the result, the appeal filed by the assessee is allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmim/S. Balotra Cooperative Vs The Pr. Cit Marketing Society Ltd. Jodhpur-1 Jodhpur (Appellant) (Respondent) Pan No. Aaaab 0204 C

revision order passed in the hands of the above said assessee u/s 263 of the Act directing the AO to disallow

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) :-

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 allowed u/s 80IA

HITKARI AND SWARAJ ENTERPRISES PRIVATE LIMITED,BARMER vs. PR. CIT-1, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

disallowance as per the provisions of Section 14A of the Act, the said assessment order will be an erroneous one and prejudicial to the interest of the Revenue, as envisaged under the provisions of Section 263 of the Act. 70. In the case of CIT vs Amitabh Bachchan (2016) 384 ITR 200 (SC), the Hon’ble Supreme Court has held

CUARZO,UDAIPUR vs. PR. CIT,, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blecuarzo Principal Commissioner Of G-1, G-1-90-93, Sukher Girwa Income Tax Udaipur - 313004 Udaipur - 313001 Pan No. Aahfc 3351 P Assessee By Shri Amit Kothari, Ca (Physical) Revenue By Smt. Runi Pal, Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of Principal Commissioner Of Income Tax, Udaipur [Hereinafter Referred To As Pcit] Dated 04.03.2025 With Respect To Assessment Year 2020-21 Challenging Therein Initiation Of Proceedings U/S 263 After The Assessment Having Achieved Finality Under Direct Taxes Vivad Se Vishwas Scheme, 2024 & That The Order In Form 4 Having Already Been Issued For Settlement Of Issues In The Assessment.

u/s 263 after the assessment having achieved finality under Direct Taxes Vivad Se Vishwas Scheme, 2024 and that the order in Form 4 having already been issued for settlement of issues in the assessment. 2. Grounds of Appeal are as under: 1. The order passed by the Ld. AO is bad in law and against justice and is thus liable

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

u/s 32 or section 57. 9 ITA 344/JODH/2024 Shree Ram Colloids Private Limited 5.4. Having considered facts and circumstances of the case, I find that the Assessing Officer has not looked into the nature of assets from which rent income has been earned and whether it has been shown in correct head and whether depreciation has been claimed correctly

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

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

u/s 251(1)(a) the\nAct, to enhance such an income where the Assessing Officer had proceeded to\nmake addition or 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

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

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

u/s 251(1)(a) the\nAct, to enhance such an income where the Assessing Officer had proceeded to\nmake addition or 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