AKBAR MOHAMMAD,NAGAUR vs. ITO, WARD-3(3), JODHPUR

The appeals are allowed for statistical purposes

Bench: Shri N.K.Saini & Shri Sudhanshu Srivastavahearing Though Video Conferencing

44,938/- u/s 143(1) of the Act after making an adjustment of Rs. 1,13,490/- being EPF and ESI payments which were deposited beyond the prescribed date but before the filing of the return of income. In this year also, the application moved by the assessee u/s 154 of the Act was dismissed and subsequently the assessee

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

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

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

In the result, appeal of the assessee is allowed

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 u/s 263 are as under 1. Applicability of provisions of section

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

In the result, the appeal of the assessee is allowed

44,51,997/- on the basis of fact and provisions of section vide completed assessment u/s 143(3) of the Act dated 19.02.2016. It has thus resulted the said notice u/s 154 of the Act as a mistake apparent from the record of difference of Rs. 20,54,894/- liable for taxation under the head capital gain

RAVINDRA HERAEUS PRIVATE LIMITED,UDAIPUR vs. PR. CIT, UDIAPUR , UDAIPUR

In the result, both the appeals filed by the assessee are allowed in light of aforesaid directions

44,79,25,787/-. We therefore find that not all international transactions as reported in Form 15CA relates to transactions with associated enterprises and only a part of such international transactions relates to associated enterprises. Therefore, in the entirety of facts and circumstances of the present case, where there are separate and distinct parameters and coding employed through CASS

DEVRAJ BEHARNANI,JODHPUR vs. ACIT, C-3, JODHPUR/ CPC, BENGALURU, JODHPUR

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri Kul Bharat & Shri Manish Borad149/Jodh/2022 (Assessment Year- 2020-21) Shri Devraj Beharnani Vs The Acit Atmaram Building Circle-3 Outside Sojati Gate Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Adtpb 0305 M

disallowance made by the CPC u/s 143(1) of the I.T. Act on account of appellant’s failure to pay the employee’s contribution of PF/ESI of Rs.1,44,813/- within the prescribed due date as per section

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

44 | P a g e having recorded that though the assessee trust’s activity fall under the ambit of “general public utility”, they are of commercial in nature and are covered by first and second proviso of section 2(15) of the Act. However, he erroneously assessed income of the assessee at Rs.NIL. Thus, the case laws relied

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

disallowance of interest expenses of Rs.2,78,44,291/-and reduction of value of stock by Rs. 1,50,38,829/- was not justified as it was not based on any incriminating material seized. 3. "Whether on the facts and circumstances of the case and in law the CIT(A) is justified in not considering the decision

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

disallowance of interest expenses of Rs.2,78,44,291/-and reduction of value of stock by Rs. 1,50,38,829/- was not justified as it was not based on any incriminating material seized. 3. "Whether on the facts and circumstances of the case and in law the CIT(A) is justified in not considering the decision

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

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document

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

In the result the appeal of the assessee in ITA No

44,106/- Bhilwara 1,01,70,877/- 1,49,67,947/- Modasa 29,06,036/- 73,19,547/- Neemuch - 82,81,566/- Ujjain - 22,81,646/- Total 5,59,63,834/- 10,38,94,812/- Whereas in the "Total" column in the seized document, the yearwise gross receipts are FY 2010-11 2011-12 Total receipts noted in seized document