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

In the result, the appeal of the assessee is allowed

section 54F and the case laws furnished, the exemption claimed u/s 54F Rs 2054894/ has been disallowed to the extent

DINESH BOHRA,MUMBAI vs. ITO,W-1, BARMER, BARMER, RAJASTHAN

In the result, appeal filed by the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Bledinesh Bohra Vs. Pr. Commissioner Of Income Unit 517, Option Primo, Andheri Tax-1, Jodhpur. East, Mumbai-400093 Pan No. Aanpb4468Q Assessee By Shri Gautam Chand Baid, C.A. & Shri Mayank Taparia, Advocate. Revenue By Shri Manoj Kumar Mahar (Cit- D.R.) Date Of Hearing 20.02.2025. Date Of Pronouncement 25.03.2025.

disallowance of agriculture income in the assessment order passed u/s 143(3) on 20-04-2021. 8. From the record, it is evident that the assessee has challenged this assessment on legal grounds as well as on merits before first appellate authority which is stated to be pending on the date of proposed revision. Meanwhile, the Id. PCIT-1, Jodhpur

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

section 148 is bad in law having regard to the facts of the case, written submission and position of law. 3. That the Ld. CIT(A) legally erred in confirming the addition of Rs.3,50,000/- by disallowing the deduction claimed u/s 54F

INCOME TAX OFFICER, WARD-1, BARMER vs. PUSHP RAJ BOHRA, JALORE

The appeal of the revenue is allowed, in the manner discussed as above

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Bleito, Ward-1, Barmer. Vs. Pushp Raj Bohra, M-09, Shivaji Nagar, Jalore - 343001. Pan No. Aanpb4456C Assessee By Shri Goutam Chand Baid, C.A. Revenue By Smt. Runi Pal, Cit (D.R.) Date Of Hearing 29.04.2025. Date Of Pronouncement 01.03.2025. Order Per Dr. Mitha Lal Meena, A.M.: The Captioned Appeal Has Been Filed By The Revenue Against The Order Of The Id. National Faceless Appeal Centre [Nfac/Cit(A)], Delhi Dated 08.02.2024 In Respect Of Assessment Year: 2017-18 Where The Department Has Raised Following Grounds: 1. Whether The Id. Cit(A) Is Justified In Facts & Law In Directing To Treat The Income From The Sale Of Immovable Properties As Capital Gains Instead Of Business Income, By Ignoring The Fact That Assesse & His Business Concerns Are Engaged In The Business Of Property & Real Estate Development & Huge Expenses Of Rs. 8.72 Cr. Were Incurred By Assessee On Development Of Projects To Earn Profit. 2. Whether The Id. Cit(A) Has Erred In Law & Facts By Directing The Ao To Treat The Income From The Sale Of Immovable Properties As Income From Capital Gains Instead Of Business Income By Merely Following The Order Of Hon'Ble

disallowed. The Ld. DR pleaded that the impugned order may be reversed and that the assessment order be restored. 10. The defendant counsel for the assessee although supported to the impugned order, but absented to the remitting verification of assessee's claim of decision of 54F and 54EC before appeal effect. The AR of assessee filed a brief written note