SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

house. It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat AO had no basis to reasonably entertain a belief that any part of income of the assessee

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

house. It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat AO had no basis to reasonably entertain a belief that any part of income of the assessee

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

housing development and town planning, which is the core activity of the appellant in this case also, has been held to be charitable activities within the meaning of Section 2(15) of the Act fully considering the scope of the proviso below S. 2(15). The law as understood and declared thus by the Hon'ble Apex Court shall relate

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

deposited immediately prior to the issue of cheque in favour of assessee, the source of money is also established. There is no obligation on the part of AO to inquire into the source of source of cash credit. AO having examined all the details had not drawn any adverse inference against any loan creditors and did not follow a view

SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI

Appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021

property to the extent of 50 per cent of investment being the share of the assessee which has been jointly purchased in his and wife's name and thus it cannot be held that the present case is based on "no enquiry" or "lack of enquiry". Even otherwise, there are limitations on the powers of the Principal

AMRINDER SINGH JOSAN,SRI GANGANAGAR vs. ITO, WARD-3,, SRIGANGANAGAR

In the result, the appeal bearing ITA 492/Jodh/2023 is allowed for statistical purposes

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

House No. 01 Green Field Sri Ganganagar. Near, New Dhan Mandi, Sri Ganganagar. Raj. [PAN:AFZPJ9321B] (Respondent) (Appellant) Appellant by Sh. Suresh Ojha, Adv. Respondent by Ms. Nidhi Nair, Sr. DR. Date of Hearing 11.12.2023 Date of Pronouncement 15.12.2023 ORDER Per Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the Commissioner of Income

HARISH KUMAR BAHETI,BHILWARA vs. ACIT, CIRCLE, BHILWARA

The appeal stands allowed for statistical purposes

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.56/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) Harish Kumar Baheti Acit –Circle Bhilwara बनाम C/O M/S. R.K. Bhandari & Associates (Ca) Rajasthan City Tower, Gandhi Bazar / Vs. Bhilwara, Rajasthan. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Adlpb-1795-K (अपीलाथ"/Appellant) (""यथ" / Respondent) :

cash deposit in certain bank account is the subject matter of present appeal before us. The facts leading to the additions were as follows. 3.2 During assessment proceedings, it transpired that assessee sold certain residential house for Rs.65 Lacs. After reducing indexed cost as well as indexed cost of improvement, the assessee arrived at long-term capital loss of Rs.7.42

SUNITA AGARWAL,BIKANER vs. PCIT-1, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Hon’Ble Sh. Sandeep Gosain & Hon’Ble Sh. Vikram Singh Yadavassessment Year: 2016-17 Sunita Agarwal, Vs. Pr.Cit-1, 98, Industrial Area, Jodhpur. Bikaner. Pan No. Aeopa 9467 R

property. Against the surrendered income the assessee set off the business loss of Rs 20.25 lacs. The PCIT directed to examine and verity the claim of set off of loss. The issue relating to set off of loss was duly examined by the assessing officer as evident from the assessment order itself. Your kind attention is drawn to office note

SMT. MANJULA DEVI JAIN ,PALI vs. ITO,WARD-2, PALI

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainsmt. Manjula Devi Jain Vs Income Tax Officer, 1-35, Housing Board, Ward-2, Pali. Pali. (Appellant) (Respondent) Pan: Aampj4848D

Housing Board, Ward-2, Pali. Pali. (Appellant) (Respondent) PAN: AAMPJ4848D Revenue By Shri Amit Kothari (CA) & Shri Abhinav Kothari (CA) Assessee By Shri Abhimanyu Singh Yadav (JCIT-DR) Date of hearing 18/03/2020 Date of 20/03/2020 Pronouncement O R D E R PER SANDEEP GOSAIN, J.M. The present appeal has been filed by the assessee against the order