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

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

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

section u/s 143(1)(a) by disallowing expenditures of Rs. 1,05,26,665/- (Including all the revenue and capital

DUSHKAL GO SEWA SAMITI,SUMERPUR vs. ITO (EXEMPTION), JODHPUR

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

section u/s 143(1)(a) by disallowing expenditures of Rs. 1,05,26,665/- (Including all the revenue and capital

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

26. As was noticed by us hereinbefore, prior to those amendments, all that Section 11(2)(a) required was for the assessee to apprise the AO, by a notice in writing, of the purposes for which the income was sought to be accumulated and the mode of its investment or deposit in accordance with Section 11(5). The requirement

NAVAL KISHORE DAGA,JODHPUR vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

26-AS. The appellant filed rectification application on 28-03-2019 however the same was rejected by the CPC vide order dated 01-06- 2019. 6.5. During the appellate proceedings, the appellant has replied as below; "That Appellant is having Interest Income of Rs. 12,51,349/- and Interest Expenditure of Rs. 2,07,881/- Appellant has shown

M/S. TIRUPATI MICROTECH PVT. LTD.,UDAIPUR vs. ACIT, UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

disallowance of additional depreciation under section 32(1)(iia) of the Act. While deciding Revenue’s appeal in ITA No. 593/Jodh/2014 in earlier part of the order qua ground No. 4, we have already decided the issue in favour of the assessee. Following our decision therein, we direct the Assessing Officer to allow assessee’s claim of additional depreciation. Ground

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P.LTD., UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

disallowance of additional depreciation under section 32(1)(iia) of the Act. While deciding Revenue’s appeal in ITA No. 593/Jodh/2014 in earlier part of the order qua ground No. 4, we have already decided the issue in favour of the assessee. Following our decision therein, we direct the Assessing Officer to allow assessee’s claim of additional depreciation. Ground

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P.LTD., UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

disallowance of additional depreciation under section 32(1)(iia) of the Act. While deciding Revenue’s appeal in ITA No. 593/Jodh/2014 in earlier part of the order qua ground No. 4, we have already decided the issue in favour of the assessee. Following our decision therein, we direct the Assessing Officer to allow assessee’s claim of additional depreciation. Ground

M/S. TIRUPATI MICROTECH PVT. LTD.,UDAIPUR vs. DCIT, UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

disallowance of additional depreciation under section 32(1)(iia) of the Act. While deciding Revenue’s appeal in ITA No. 593/Jodh/2014 in earlier part of the order qua ground No. 4, we have already decided the issue in favour of the assessee. Following our decision therein, we direct the Assessing Officer to allow assessee’s claim of additional depreciation. Ground

ACIT, UDAIPUR vs. M/S. TIRUPATI MICROTECH P. LTD., UDAIPUR

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumarassessment Years: 2010-11 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D (Appellant) (Respondent) Assessment Year: 2011-12 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aanpn5358H Appellant) (Respondent) Assessment Year: 2012-13 Acit, Circle-2, Versus M/S. Tirupati Microtech P. Ltd. Udaipur. 1604/1610, Village Thoor, Udaipur. Pan: Aaact5483D Appellant) (Respondent)

disallowance of additional depreciation under section 32(1)(iia) of the Act. While deciding Revenue’s appeal in ITA No. 593/Jodh/2014 in earlier part of the order qua ground No. 4, we have already decided the issue in favour of the assessee. Following our decision therein, we direct the Assessing Officer to allow assessee’s claim of additional depreciation. Ground

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

section 263(2), the notice issued on 30-4- 2009 was barred by limitation. 6.4 In Tata Power Company Ltd. Vs. PCIT (2021) 90 ITR TRIB (Trib) 554 (Mum), it was held that: 23 | P a g e "10. A perusal of the reasons recorded for reopening of assessment under s. 147 of the Act, as reproduced in the body

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

In the result the appeal of the assessee in ITA No

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances

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

26,425/- made on account of suppression of x-ray receipts. The Ld. CIT(A) ignored the principle of preponderance of human probability as laid down by Hon'ble SC in the case Sumati Dayal v. CIT(1995) 214 ITR 801(SC) & CIT v. Durga Prasad More (1971) 82 ITR 540(SC)" 4. Whether on the fact and circumstances