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

2(24)(x) of the Act. Further the said amount is allowable as a ‘deduction’ under section 36 of the Act wherein section 36(1) provides ‘The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred to in section 28’. 11. Section

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

2(24)(x) of the Act. Further the said amount is allowable as a ‘deduction’ under section 36 of the Act wherein section 36(1) provides ‘The deductions provided for in the following clauses shall be allowed in respect of the matters dealt with therein, in computing the income referred to in section 28’. 11. Section

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

In the result, appeal of the assessee is allowed

28 th February, 2003, which is after Section 14A of the Act was enacted. The Assessing Officer should have been applied the said Section Failure to invoke Section14A had resulted in an order both erroneous and prejudicial to the interest of the Revenue. 31. On the question of quantum of deduction to be made under Section14A the tribunal

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

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)

disallowance was purely technical in nature and not on the merits of the exemption claim. He pointed out that Form 10B had been uploaded by the auditor within time and that the delay was only in verification, which was cured before the return was processed. It was contended that the audit report was very much available on record before

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

LUBI GEL LLP,JODHPUR vs. ADIT CPC, BENGALURU

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

MOHAN RAM CHAUDHARY,JODHPUR vs. ITO, WARD-3(2), JODHPUR, 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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

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

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 6. In her rival submissions

MANIBHADRA UDHYOG,PALI vs. DCIT, CPC, BANGALORE

In the result, the appeal of the assessee is allowed

Bench: Shri N.K.Saini & Shri Sandeep Gosainassessment Year : 2017-18 Manibhadra Udhyog, Vs. The Dcit, Pali Cpc, Banglore Pan No: Aagfm4258G Appellant Respondent Assessee By : Shri Amit Kothari, Ca Revenue By : Smt. Monisha, Jcit Dr Date Of Hearing : 28.09.2021 Date Of Pronouncement : 28.09.2021 आदेश/Order

28 & 29/Jodh/2021, U & T Tractor Spares Pvt. Ltd. ITA No. 43/Jodh/2021 dated 12/08/2021. b] The Hon'ble ITAT Kolkata Bench in case of Harendra Nath Biswas v/s DCIT ITA No. 186/Kol/2021 dated 16/07/2021. c] The Hon'ble ITAT Hyderabad Bench in case of Salzgitter Hydraulics Pvt. Ltd v/s ITO ITA No. 644/Hyd/2020 dated 15/06/2021. 5. In her rival submissions