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

1) of section 142, such return shall be processed in the following manner, namely:— (a) the total income or loss shall be computed after making the following adjustments, namely:— (i) …… (ii) …… (iii) …... (iv) disallowance of expenditure or increase in income indicated in the audit report but not taken into account in computing the total income in the return” 13

ACIT, CIRCLE (EXEMPTION), JODHPUR vs. M/S. VIDYA BHAWAN SOCIETY, UDAIPUR

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri Kul Bharatshri Manish Boradacit, Vs M/S. Vidya Bhawan Circle (Exemption), Society, Mohan Singh, Jodhpur Mehta Marg, Fatehpur, Udaipur (Raj.) (Appellant) (Respondent) Pan No. Assessee By Shri Amit Kothari, Ca Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 23/03/2023 Date Of 24/03/2023 Pronouncement O R D E R Per Kul Bharat, J.M.: The Present Appeal Filed By The Revenue For The Assessment Year 2014-15 Is Directed Against The Order Of Ld. Cit(A)-1, Udaipur Dated 27.06.2019. The Revenue Has Raised Following Grounds Of Appeal:-

section 13(1)(d)(iii) of the Act. He therefore, treated the surplus amounting to INR 2,11,32,268/- as business income and further made addition on account of disallowance

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

In the result, appeals of the Revenue are dismissed

13. We have heard rival contentions, perused the material available on record and gone through the orders of the Revenue authorities. In respect of disallowance of expenses, we find that the ld. CIT (A) has considered the detailed submissions comprising of ledger accounts and other evidences furnished by the assessee in tabular chart which are reproduced in para 8.1 pages

OPEL SULZ PRIVATE LIMITED,BHILWRA vs. ACIT, CIRCLE, BHILWARA

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

ARPIT GULECHA,JODHPUR vs. DCIT, CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

SANTOK SNGH GEHLOT,JODHPUR vs. ITO, WARD-3(3), JODHPUR, JODHPUR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

WHEEL O CITY,SRI GANGANAGAR vs. ITO, WARD-1, SRI GANGANAGAR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

OPEL SULZ PRIVATE LIMITED,BHILWARA vs. ACIT, CIRCLE, BHILWARA

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

WHEEL O CITY,SRI GANGANAGAR vs. ITO, WARD-1, SRI GANGANAGAR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

SHASHI MAHESHWARI,JODHPUR vs. ADIT, CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Arpit Gulecha, Vs. The Dcit, Jodhpur Cpc, Bengaluru Pan No: Ahdpg9415D Appellant Respondent Assessment Year : 2019-20 Shashi Maheshwari, Vs. The Adit, Jodhpur Cpc, Bengaluru Pan No: Aaspm0358H Appellant Respondent Assessment Year : 2018-19 Opel Sulz Private Limited, Vs. The Dcit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Opel Sulz Private Limited, Vs. The Adit, Bhilwara Cpc, Banglore Pan No: Aaaco2585R Appellant Respondent Assessment Year : 2019-20 Kishori Lal Singhvi Vs. The Dcit, Balotra Cpc, Banglore Pan No: Abnps1994F Appellant Respondent

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

LUBI GEL LLP,JODHPUR vs. DCIT,CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

C G TECHNOSOFT PVT. LTD.,JODHPUR vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, all the appeals of the assessees are allowed

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

LUBI GEL LLP,JODHPUR vs. ADIT CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

C.G. TECHNOSOFT PVT. LTD. ,JODHPUR vs. ITO, WARD-3(1), , JODHPUR

In the result, all the appeals of the assessees are allowed

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

RIDHI SIDHI MILLS (INDIA) PVT. LTD.,PALI vs. DCIT, CPC, BANGALORE

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

Bench: Shri N.K.Saini & Shri Sandeep Gosain

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

INDER BAHADUR GURUNG,JODHPUR vs. JURISDICTIONAL ASSESSING OFFICER, ITO, W-3(2), JU

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Mohan Ram Chaudhary, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Acgpc8070L Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Muthia Muruganantham, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Abipm1535F Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Inder Bahadur Gurung, Vs. The Ito, Jodhpur Ward 3(1), Jodhpur Pan No: Aempg9230N Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

SWARUP RAM ,JODHPUR vs. ITO, WARD-1(1), JODHPUR

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

Bench: Shri N.K.Saini & Shri Sandeep Gosain

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

MUTHIA MURUGANANTHAM,JODHPUR vs. JURISDICATIONAL ASSESSING OFFICER, ITO WARD-3(1), JODHPUR

In the result, all the appeals of the assessees are allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2018-19 Mohan Ram Chaudhary, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Acgpc8070L Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Muthia Muruganantham, Vs. The Ito, Jodhpur Ward 3(2), Jodhpur Pan No: Abipm1535F Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr Assessment Year : 2018-19 Inder Bahadur Gurung, Vs. The Ito, Jodhpur Ward 3(1), Jodhpur Pan No: Aempg9230N Appellant Respondent Assessee By : Shri Kapil Taparia & Miss Divya, Cas. Revenue By : Smt. Monisha, Jcit Dr

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material

RIDHI SIDHI MILLS (INDIA) PVT. LTD. ,PALI vs. DCIT, CPC, BANGALORE

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

Bench: Shri N.K.Saini & Shri Sandeep Gosain

disallowance is directed to be deleted therefore.” 10. On an identical issue, this Bench of the Tribunal vide order dated 12.8.2021 in the case of Mohangarh Engineers and Construction Company, Jodhpur & Others vs CPC, Banglore in ITA No. 5/Jodh/2021 and others held vide para 13 to 18 as under:- “13. We have heard the rival contentions and perused the material