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

143. (1) Where a return has been made under section 139, or in response to a notice under sub-section (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) any arithmetical error in the return; (ii) an incorrect claim

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

In the result, appeal of the assessee is allowed

II) Vs. Goetze(India) Ltd. (A.Y. 2000-01), wherein it was held as under:- "28. Commissioner in her order under Section 263 on the second aspect has recorded that the Assessing Officer had failed to disallow expenditure in respect of exempt income as per the mandate of Section 14A of the Act. Commissioner held that the said provision was applicable

SUSHIL KUMAR MARLECHA,PALI vs. DEPUTY/ASSTT, CIT (CPC-TDS) / ITO, TDS-1,, GHAZIABAD / JODHPUR

In the result, the appeals of the assessee are allowed

Bench: Its Hearing Before Your Honour.”

section should be construed strictly and reasonably. The Bombay High Court in the case of Dattatraya Gopal Shette vs. CIT (1984) 41 CTR (Bom) 393 : (1984) 150 ITR 460 (Bom), has also taken the same view. The Bombay High Court was dealing with a case where an application for renewal of registration was not signed by one of the partners

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

143(3) dated 12.12.2019 (BRAE. 49j-erroneous and prejudicial to the interest of revenue vide impugned Order u/s 263 dated 30.03.2022, in the following words: 5 | P a g e "4.1 Further assessee also submitted reply dated 16.03.2022 wherein the assessee has stated that it is undisputedly registered u/s 12AA of the Act and eligible for exemption

M/S. SHREE TIRUPATI ASSOCIATES,BHILWARA vs. ITO, BHILWARA

143 (3) on 29.01.2014 and assessed at Rs. 6,82,506.00 by making addition of Rs. 6,50,000.00 u/s 40 A(3) on account of cash payment for purchases of two land as stock in trade. The appellant preferred appeal before the CIT (A). The hon’ble CIT (A), Ajmer without appreciating the fact and circumstances of the case

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

In the result, appeal of the assessee is allowed

143(3) vide order dated 28/12/2019 after thoroughly considering the reply furnished by the assessee at a total income of Rs.10,85,93,969/- by making following disallowances: (i) U/s 2(22)(e) Rs.3,70,40,305/- (ii) U/s 36(1)(iii) Rs.1,18,44,224/- (iii) Aircraft expenses Rs. 8,99,000/- Grounds for proposed revision

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

143(3) in considering detailed submissions and documentary evidence in support of agricultural income shown at Rs. 58,17,777/-, warrant the Ld. PCIT to hold it erroneous in so far as it is prejudicial to the interest of revenue. In the present case, the learned CIT exercised his revisionary powers under section 263 of the Act. Let's refer

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based on the seized material

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

143(3) in the name of MGB Gramin Bank is void ab initio as MGB Gramin Bank seized to exist at the time framing the assessment and as such assessment was framed on non existing person and assessment so framed kindly be declared void ab-initio. 5. The issue is squarely covered by the co-ordinate bench decision

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

143(3) in the name of MGB Gramin Bank is void ab initio as MGB Gramin Bank seized to exist at the time framing the assessment and as such assessment was framed on non existing person and assessment so framed kindly be declared void ab-initio. 5. The issue is squarely covered by the co-ordinate bench decision

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

143(3) in the name of MGB Gramin Bank is void ab initio as MGB Gramin Bank seized to exist at the time framing the assessment and as such assessment was framed on non existing person and assessment so framed kindly be declared void ab-initio. 5. The issue is squarely covered by the co-ordinate bench decision