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

In the result, appeal of the assessee is allowed

section 43(b) of The Income Tax Act for such disallowances are applicable from the Assessment Year 2021- 22 and onwards. 4. That on the facts and in the circumstances of the case the order passed u/s 263 of the IT Act is bad in law and, void ab-initio and deserves to be annulled as the same is based

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

disallow the claimed capital expenditure of Rs.5,25,52,586/-. Since, the assessee was hit by provision of section 2(15) of the I.T. Act, 1961 the total taxable income comes to Rs.6,71,88

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

In the result the appeal of the assessee in ITA No

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

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

In the result the appeal of the assessee in ITA No

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

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

In the result the appeal of the assessee in ITA No

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

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

In the result the appeal of the assessee in ITA No

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

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

In the result the appeal of the assessee in ITA No

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

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

In the result the appeal of the assessee in ITA No

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

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

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

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

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

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

88,86,020/-. Notice u/s 143(2) was issued in the case on 20.02.2019 which was duly served on the assessee on 20.02.2019. Mewar Hospital Pvt. Ltd. vs. ACIT 5. First we would like to take up year wise appeal filed by the assessee. The relevant facts in ITA No. 139/Jodh/2022 for A. Y. 2012- 13 is that based

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2 UDAIPUR, UDAIPUR vs. RAVI INFRABUILD PROJECTS LIMITED, UDAIPUR

In the result, the appeal is allowed for statistical purposes

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowance of TDS credit under section 143(1) by CPC, Bengaluru. 2. In the present appeal Revenue has raised sole ground which read as under: “ Whether on the facts and circumstances of the case, the Ld. CIT(A), NFAC, Delhi was justified in allowing the appeal of assessee, by directing the AO to allow the credit of TDS, amounting

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

88,62,861/- act as per para 4.7.4 page 22 of the assessment order 4. Benefit of indexation disallowed as per para 4.8 page 5,737/- 22 of the assessment order. 5. Benefit of indexation disallowed on stock in trade as 5,89,239/- per para 4.9 page 22 & 23 of the assessment order. 6. Disallowance of deduction u/s 54Fas

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

disallowed by the assessee itself u/s 40(a)(ia) to the tune of Rs. 13,87,72,635/- separately added to the total income of the assessee. 3.12 Ld. AO noted that apart from interest income of Rs.2,58,85,880/- and other non-operating income of Rs.1,23,88,682/- as disclosed by the assessee in the ITR separately

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. Considering the facts and circumstances of the case, legal position and judicial precedents cited supra, it is held that the addition of Rs. 25,91,01,791%- could not have been made either u/s. 68 or u/s. 41(1) of the Act and hence, the addition made

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowing (i) interest u/s 40(a)(ia) read with s.194A of Rs.43,91,02,618/-, (ii) professional & law charges of Rs.9,88,546/- (iii) advertisement expenses of Rs.5,10,547/- (iv) commission of Rs.22,80,002 u/s 40(ba), and (v) penalty expenditure of Rs.1,10,00,000/-, thereby assessing total income at Rs.62,64,15,070/-. 6. While doing

ACIT, CENTRAL CIRCLE-1, JODHPUR vs. M/S. ADARSH CO-OPERATIVE BANK LTD. , SIROHI.

In the result, the appeal of the Revenue is allowed for statistical purposes, as indicated above

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

disallowing (i) interest u/s 40(a)(ia) read with s.194A of Rs.43,91,02,618/-, (ii) professional & law charges of Rs.9,88,546/- (iii) advertisement expenses of Rs.5,10,547/- (iv) commission of Rs.22,80,002 u/s 40(ba), and (v) penalty expenditure of Rs.1,10,00,000/-, thereby assessing total income at Rs.62,64,15,070/-. 6. While doing

SH. MAHENDRA SINGH,FLAT NO.303, ASHAPURA TOWER, PAOTA, JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaishri Mahendra Singh Vs Theacit Flat No. 303, Ashapura Tower Circle-3 Paota, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Csdps 5573B

section 36(1)(iii) of the Act. I do not find any reason whatsoever in nature to interfere with the observation and findings of the Ld. Assessing Officer in regard to the disallowance of Interest expenditure u/s. 36(1)(iii) of the Act of Rs. 1,18,90,400/-.No interference in AO's Order is called for. The addition