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

34. It is therefore, manifest that the definition of contribution in Section 2 (c) is used in entirely different senses, in the relevant deduction clauses. The differentiation is also evident from the fact clauses of Section 36 (1). All these establish that Parliament, while introducing Section 36(1)(va) along with Section 2(24)(x), was aware of the distinction

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

section 10(1) of 1922 Act – Expenditure by way of salary and bonus to staff, maintenance of car and travelling expenses for the purpose of earning such income, therefore allowable as business expenditure.” b. RAM MURTI SOOD vs. ITO (1982) 14 TTJ (CHD) 352 Business Expenditure—Allowability of deduction—Personal car used by assessee partner for business of firm—Assessee

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

In the result, appeal of the assessee is allowed

disallowance of employee’s contributions to provident fund. 8. Based on these observations and in the entirety of facts and circumstances of the case, we are of the view that the order passed by AO under section 143(3) cannot be held to be an erroneous order which is prejudicial to the interest of Revenue. In the light of discussion

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. VIKRAM ANJANA, CHITTORGARH

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosaindy. Commissioner Of Vs Sh. Vikram Anjana Income-Tax, Kesunda, Chhoti Central Circle-01, Udaipur Sadri, Chittorgarh (Appellant) (Respondent) Pan No. Afkpa 0575 R

disallowed Rs. 1,52,34,365/- after working out the excess interest payment over and above 10% made to these close relative/concerns. The appellant has submitted that the AO cannot sit on the chair of the management or business and decide at what rate of interest is to be charged; the loan raised from these parties were for business purpose

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

In the result, appeals of the Revenue are dismissed

disallowed and added to the total income of the assessee. The ld. A/R placing reliance on the various judicial pronouncement submitted that no addition can be made either under section 41(1) or under section 68 of the Act as the AO himself did not specify the section under which he intended to make the addition. The ld. A/R further

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)

34. We, accordingly, allow the instant writ petition and quash the impugned order under Section 148A (d) dated 31 March 2023 and the consequent initiation of reassessment proceedings through notice under Section 148 of the Act of even date. 5.1 We also rely upon the order of the Hon’ble Gujarat High Court in case of Navjeevan Charitable Trust

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

disallowed. Similarly in the case of\nCIT vs. Devayhi Beverages Ltd. reported in (2008) 296 ITR 41 (Del) it was held\nthat the Tribunal has rightly noted that the CIT(A) could not assume the role of\nthe assessee and decide what should have been the appropriate expenditure\ntowards discount, etc.\n17. The CIT(A) has considered the findings given

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

disallowed. Similarly in the case of\nCIT vs. Devayhi Beverages Ltd. reported in (2008) 296 ITR 41 (Del) it was held\nthat the Tribunal has rightly noted that the CIT(A) could not assume the role of\nthe assessee and decide what should have been the appropriate expenditure\ntowards discount, etc.\n17. The CIT(A) has considered the findings given

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

In the result, the appeal of the assessee is allowed

section 139; or (vi) addition of income appearing in Form 26AS or Form 16A or Form 16 which has not been included in computing the total income in the return: Provided that no such adjustments shall be made unless an intimation is given to the assessee of such adjustments either in writing or in electronic mode: Provided further that

ACIT, CIRCLE, PALI vs. SHAHNAVAJ NAJIK L.H OF LATE SH. IQBAL NAJIK, PALI

In the result, the appeal filed by the revenue is treated as allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Acit Vs Shri Shahnavaj Najik Circle-Pali L/H Of Late Shri Iqbal Najik 173, Ashapura Nagar, Pali (Appellant) (Respondent) Pan No. Aalpn 5861 D

disallowance of Rs.1,34,00,000/- on account of expenditure incurred in cash for purchase of land u/s 40A(3) of the I.T. Act, 1961 ignoring the fact that there is clear mention that such payment was made in contravention of provisions of Section

SHRI SEWARAM CHARITABLE TRUST ,KOTA vs. ITO, WARD, EXEMPTION, UDAIPUR

The appeal of the assessee is allowed

disallowing the exemption claimed by the appellant of Rs. 1,34,89,828/-, Aggrieved to it. the appellant is in present appeal. I have carefully considered the facts of the case in the light of submission made by the appellant as well as the order u/s. 143(1) of the Act and the applicable law in this regard. 6.1. Ground

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

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

34 and 33B by which\nescaped income can be brought to tax, there is reason to think that the view expressed\nuniformly about the limits of the powers of the Appellate Assistant Commissioner to\nenhance the assessment has been accepted by the legislature as the true exposition of the\nwords of the section. If it were not, one would expect

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

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

34 and 33B by which\nescaped income can be brought to tax, there is reason to think that the view expressed\nuniformly about the limits of the powers of the Appellate Assistant Commissioner to\nenhance the assessment has been accepted by the legislature as the true exposition of the\nwords of the section. If it were not, one would expect

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

disallow exemption under section 54F on same facts was not sustainable [In favour of assessee]. [2022] 138 taxmann.com 445 (Delhi - Trib.); SarojArora v/s ITO Section 54 of the Income-tax Act, 1961-Capital gains Profit on sale of property used for residence (One Residential housel Assessment year 2013-14 During year, assessee had received long term capital gain (LTCG

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

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

section 119(2)(b) General Of Income Tax should be construed liberally, particularly in matters of (Bombay High Court) entertaining application seeking condonation of delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. When substantial justice and technical considerations are pitted against each other

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

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

section 119(2)(b) General Of Income Tax should be construed liberally, particularly in matters of (Bombay High Court) entertaining application seeking condonation of delay. Refusing to condone delay can result in a meritorious matter being thrown out at the very threshold and cause of justice being defeated. When substantial justice and technical considerations are pitted against each other

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

34,75,71,532/- has escaped assessment to tax for the A.Y. 2012-13 within the meaning of provisions of section 147 of the Income Tax Act, 1961. Thus, it is a fit case for issue of notice u/s 148 of the I.T. Act, 1961." A bare perusal of the reasons shows that the AO reopened the assessment

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

In the result the appeal of the assessee in ITA No

34,291/- made on account of discount allowed on this bills of patients for treatment without appreciating the fact that this is the year in which direct evidences of discount amount on the bills were found and seized during search thereafter the assessee change his accounting practice by showing gross receipts including the so called discount and claimed discount