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

73-Jodh-2021- Opel Sulz Private Limited, 13.09.2021 Bhilwara 4 ITA No. 74-Jodh-2021 - Opel Sulz Private Limited, 14.09.2021 Bhilwara 5 ITA No. 75-Jodh-2021 - Kishori Lal Singhvi, Balotra 01.09.2021 6 ITA No. 76-Jodh-2021 - Shubh Laxmi Syntx Limited, 10.09.2021 Bhilwara 7 ITA No. 64-Jodh-2021 – Santok Singh Gehlot, Jodhpur

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

73-Jodh-2021- Opel Sulz Private Limited, 13.09.2021 Bhilwara 4 ITA No. 74-Jodh-2021 - Opel Sulz Private Limited, 14.09.2021 Bhilwara 5 ITA No. 75-Jodh-2021 - Kishori Lal Singhvi, Balotra 01.09.2021 6 ITA No. 76-Jodh-2021 - Shubh Laxmi Syntx Limited, 10.09.2021 Bhilwara 7 ITA No. 64-Jodh-2021 – Santok Singh Gehlot, Jodhpur

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

73-Jodh-2021- Opel Sulz Private Limited, 13.09.2021 Bhilwara 4 ITA No. 74-Jodh-2021 - Opel Sulz Private Limited, 14.09.2021 Bhilwara 5 ITA No. 75-Jodh-2021 - Kishori Lal Singhvi, Balotra 01.09.2021 6 ITA No. 76-Jodh-2021 - Shubh Laxmi Syntx Limited, 10.09.2021 Bhilwara 7 ITA No. 64-Jodh-2021 – Santok Singh Gehlot, Jodhpur

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

73-Jodh-2021- Opel Sulz Private Limited, 13.09.2021 Bhilwara 4 ITA No. 74-Jodh-2021 - Opel Sulz Private Limited, 14.09.2021 Bhilwara 5 ITA No. 75-Jodh-2021 - Kishori Lal Singhvi, Balotra 01.09.2021 6 ITA No. 76-Jodh-2021 - Shubh Laxmi Syntx Limited, 10.09.2021 Bhilwara 7 ITA No. 64-Jodh-2021 – Santok Singh Gehlot, Jodhpur

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

73-Jodh-2021- Opel Sulz Private Limited, 13.09.2021 Bhilwara 4 ITA No. 74-Jodh-2021 - Opel Sulz Private Limited, 14.09.2021 Bhilwara 5 ITA No. 75-Jodh-2021 - Kishori Lal Singhvi, Balotra 01.09.2021 6 ITA No. 76-Jodh-2021 - Shubh Laxmi Syntx Limited, 10.09.2021 Bhilwara 7 ITA No. 64-Jodh-2021 – Santok Singh Gehlot, Jodhpur

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

73-Jodh-2021- Opel Sulz Private Limited, 13.09.2021 Bhilwara 4 ITA No. 74-Jodh-2021 - Opel Sulz Private Limited, 14.09.2021 Bhilwara 5 ITA No. 75-Jodh-2021 - Kishori Lal Singhvi, Balotra 01.09.2021 6 ITA No. 76-Jodh-2021 - Shubh Laxmi Syntx Limited, 10.09.2021 Bhilwara 7 ITA No. 64-Jodh-2021 – Santok Singh Gehlot, Jodhpur

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

73 days in filing both the appeals. In this regard, the assessee circumstances, both the appeals could not file within the time. Ld. AR of the assessee also drew our attention to the judgment of the Hon’ble Supreme Court in the case of Collector Land acquisition Vs. Mst. Katiji [167 ITR 467 (SC)] and submitted that the delay

M/S. PROGRESSIVE AND POPULAR MINERALS PRIVATE LIMITED,CHITTORGARH vs. ACIT, CIRCLE, CHITTORGARH

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

Bench: Shri N. K. Saini & Shri N. K. Choudhryआयकर अपीऱ सं./Ita Nos.95 & 96/Jodh/2021 (यनिाारण वषा / Assessment Years : 2018-2019 & 2019-2020)

73 days in filing both the appeals. In this regard, the assessee circumstances, both the appeals could not file within the time. Ld. AR of the assessee also drew our attention to the judgment of the Hon’ble Supreme Court in the case of Collector Land acquisition Vs. Mst. Katiji [167 ITR 467 (SC)] and submitted that the delay

DHABAN GRAM SEWA SAHAKARI SAMITY,SANGARIA vs. ITO WARD 1 , HANUMANGARH

In the result, appeal of the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Anikesh Banerjee, Hon’Ble

73,108/-. We note that Section 143(1)(a) deals with processing of returns at CPC. While processing, certain adjustments can be made, such as:  Arithmetical errors,  Incorrect claims,  Disallowance

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

In the result, the appeal of the assessee is allowed

disallowed to the extent, vide rectification u/s 154. (3) Alternatively: how assessment completed u/s 143 (3), proceeding u/s 154 is not amenable? Copy of reply dated 04/05/2018 attached at Pg No 54 to 97. Yet the Ld. AO did not consider without considering case laws furnished. In first appeal, it has been argued on similar line like:  Provision of section

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

In the result the appeal of the assessee in ITA No

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column

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

In the result the appeal of the assessee in ITA No

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 in 5,82,45,480/- 1.02E+08 (total Column) However, in the "Total" column