IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowance of Rs. 4,72,08s/- on account of depreciation. 5. The appellant crave liberty to add, amend, alter, modify or delete any of the ground of appeal on or before its hearing before your honour.” 11. In this case, we heard the rival submission and considered the documents available in the record. The addition was made Rs.15 lacs

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowance of Rs. 4,72,08s/- on account of depreciation. 5. The appellant crave liberty to add, amend, alter, modify or delete any of the ground of appeal on or before its hearing before your honour.” 11. In this case, we heard the rival submission and considered the documents available in the record. The addition was made Rs.15 lacs

SATYA NARAYAN DHOOT,JODHPUR vs. PR. CIT-1, JODHPUR

In the result, the appeal of the assessee is allowed in respect of above said three issues

Bench: Shri B.R. Baskaran (Am) & Shri Sandeep Gosain (Jm) I.T.A. No. 49/Jodh/2022 (A.Y. 2017-18) Vs. Pcit-1 Satya Narayan Dhoot C/O Rajendra Jain Advocate Jodhpur 106, Akshay Deep Complex 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. Pan : Aanpd4945L (Appellant) (Respondent) Assessee By Shri Rajendra Jain Department By Smt. Alka Rajvanshi Jain Date Of Hearing 03.11.2022 Date Of Pronouncement 17 .01.2023 O R D E R Per B.R.Baskaran (Am) :-

72 of the Act prior to exercise of option of 'initial assessment year'. The losses arising in 'eligible business', if any, subsequent to earmarking of 'initial assessment year' shall however continue to be governed by embargo placed in Section 80IA(5) of the Act. 10. Hence, in the light of above discussion and in consonance with the decision

HITKARI AND SWARAJ ENTERPRISES PRIVATE LIMITED,BARMER vs. PR. CIT-1, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

disallowance as per the provisions of Section 14A of the Act, the said assessment order will be an erroneous one and prejudicial to the interest of the Revenue, as envisaged under the provisions of Section 263 of the Act. 70. In the case of CIT vs Amitabh Bachchan (2016) 384 ITR 200 (SC), the Hon’ble Supreme Court has held

BHIKHAM CHAND MOHTA HUF,HANUMANGARH JUNCTION vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

72,207/- in respect with assessment year 2022-23. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section

BHIKHAM CHAND MOHTA HUF,HANUMANGARH vs. ITO WARD - 1, HANUMANGARH, HANUMANGARH

Appeals of the assessee are allowed in the manner discussed as above

Bench: Shri Laliet Kumar, Hon'Ble & Dr. Mitha Lal Meena, Hon'Ble

72,207/- in respect with assessment year 2022-23. Thus disallowed the claim of TDS on the ground that gross receipts as per form 26AS is more than that of what were shown in the ITR. This appears due to TDS deducted by the buyer under section

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

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

72 CCH 0260 Mum Trib\nBHURAMAL RAJMAL SURANA & SONS PVT. LTD. vs. ACIT ITA No. 254/JP/2023 July\n17, 2023 (2023) 68 CCH 0553 Jaipur Trib (2023) 225 TTJ 0122 (Jp)\n3. Correct Facts and material not considered as silver belonged to all members of HUF: It\nis submitted that we had filed the detailed written submissions

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

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

72 CCH 0260 Mum Trib\nBHURAMAL RAJMAL SURANA & SONS PVT. LTD. vs. ACIT ITA No. 254/JP/2023 July\n17, 2023 (2023) 68 CCH 0553 Jaipur Trib (2023) 225 TTJ 0122 (Jp)\n3. Correct Facts and material not considered as silver belonged to all members of HUF: It\nis submitted that we had filed the detailed written submissions

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, the appeal filed by the assessee is partly allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

section 69A in the year under consideration. 4.2 Accordingly the addition made by the Ld. AO in the proceedings u/s 153A is without jurisdiction/scope u/s 153A hence illegal and uncalled for. In this respect, the ratios of above judgments are fully applicable considering the facts and circumstances which are totally similar and identical to above cases. Hence the assessment

UMED HOSPITAL MEDICARE RELIEF SOCIETY,JODHPUR vs. DCIT, CPC /ITO, EXEMPTION WARDM,, BANGALORE. JODHPUR

disallowed.(Para 5.3 of the order) (d) The assessee trust has contravened the provisions of section 11(2) of the IT Act and consequently nothing contained in the provisions of Section 11 and 12 shall apply to the case of assessee.(Para 5.8 of the order) Therefore the appellant appeals for set aside the impugned order dated 26.10.2022 and order

INCOME TAX OFFICER, WARD-1, BHILWARA, SHASTRI NAGAR, BHILWARA vs. BHILWARA ZILA DUGDH UTPADAK SAHKARI SANG LIMITED, AJMER ROAD, BHILWARA

In the result, the appeal of the Revenue is partly allowed

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

disallowances of 2 ITO v. Bhilwara Zila Dugdh Utpadak Sahkari Sang Ltd. deduction of Rs.2,49,72,207/- made by the AO u/s 80P(2)(d) of the Income Tax Act, 1961. 2. Brief facts as per the record are that the appellant assessee is a registered cooperative society under the Rajasthan Cooperative Societies Act and engaged in the business

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

In the result, appeals of the Revenue are dismissed

section 143(3) of the Act on 27.12.2016 determining the total income of the assessee at Rs. 20,53,00,090/- making the additions/disallowances. Aggrieved by the order of the AO, the assessee preferred appeal before the ld. CIT (A). The ld. CIT (A) by giving relief, partly allowed the appeal of the assessee. Being aggrieved by the order

SHRI GOPAL GOUSHALA,BARMER vs. ITO (EXEMPTION), JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteassessment Year : 2016-17 Sh. Gopal Goushala, Income Tax Officer, C/O D. Kansara & Associates, Vs (Exemption), Jodhpur Ca’S 84, Narpat Nagar, Opportunity Shyam Restourant Pal Road, Jodhpur (Raj) 342001 Pan: Aaatg2071M Appellant / Assessee Respondent / Revenue Assessee By None Revenue By Ms. Prerana Choudhary-Jcit-Dr Date Of Hearing 16.08.2023 Date Of Pronouncement 17.08.2023 Order Per Dr. Dipak P. Ripote, Am: This Is An Appeal Filed By The Assessee Gopal Goushala Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-2 Jodhpur Dated 12.02.2020 Emanating From Assessment Order Under Section 144 Of The Income Tax Act, 1961 Dated 25.12.2018. The Assessee Has Raised The Following Grounds Of Appeal:- “1.That The Lower Authorities Erred In Computing/Sustaining The Assessment Made Ex Parte U/S 144 Of The Income Tax Act, 1961. 2. That The Lower Authorities Erred In Not Allowing Benefits Of Exemption U/S 11 Of The It Act To The Trust Duly Registered U/S 12Aa. 3. That The Lower Authorities Erred In Framing Assessment In The Status Of Aop Instead Of Religious & Charitable Trust.” Sh. Gopal Goushala

section 12AA, copy of trust deed and bank account etc,. The relevant paragraph is reproduced here as under:- “In compliance to show cause notice dated 12.12.2018, the assessee society did not submit any reply/details date. Therefore, I have no alternate but the complete the assessment proceedings ex-parte u/s 144 on the basis of material available on record. The assessee

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

disallowing the deduction claimed u/s 54F by the assessee as there was no addition on the ground as recorded in reasons to believe u/s 148. The Ld. CIT(A) order is against the binding judicial precedents of Rajasthan High Court in case of CIT vs Sh. Ram Singh (306 ITR 343) & CIT v/s Dr. Devendra Gupta (336 ITR 59) 4.That

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

disallowance of excess stock claimed by the\nassessee.\n5. The brief facts of the case are that assessee has filed his\nreturn of income on 18.09.2015 in response to a notice u/s\n142(1) by ITO, Ward Nohar. In this return, assessee has\ndeclared an income of Rs. 72,61,700/- and agriculture income\nof Rs.3

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point which

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point which

JS ENGINEERING WORKS,SAWA CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point which