ACIT, CIRCLE-1, JODHPUR vs. SHRI GAJ SINGH, JODHPUR
ITA 141/JODH/2019[2015-16]Status: DisposedITAT Jodhpur21 Dec 2020AY 2015-16
Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.85/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं./ I.T.A. No.86/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2014-15) & 3. आयकरअपील सं./ I.T.A. No.141/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2015-16) Acit–Circle-1 Shri Gaj Singh बनाम/ Jodhpur Umaid Bhawan Palace Vs. Rajasthan. Jodhpur, Rajasthan. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afmps-5233-G (अपीलाथ"/Appellant) (""यथ" / Respondent) : & 4. C.O. No.08/Jodh/2019 (Arising Out Of Ita No.85/Jodh/2019) ("नधा"रणवष" / Assessment Year: 2013-14) & 5. C.O. No.09/Jodh/2019 (Arising Out Of I.T.A. No.86/Jodh/2019) ("नधा"रणवष" / Assessment Year: 2014-15) & 6. C.O. No.13/Jodh/2019 (Arising Out Of I.T.A. No.141/Jodh/2019) ("नधा"रणवष" / Assessment Year: 2015-16) Shri Gaj Singh Acit–Circle-1 बनाम/ Umaid Bhawan Palace Jodhpur Vs. Jodhpur, Rajasthan. Rajasthan. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Afmps-5233-G (अपीलाथ"/Appellant) (""यथ" / Respondent) :
For Appellant: Shri Rajiv Pandey and Ms. Dakshayani Pandey (CA)- LdFor Respondent: Shri A.S. Yadav - Ld. Sr. DR
Section 2(22)(e)Section 28
deemed dividend u/s 2(22)(e) as held in AY 2012-13. (iv) The assessee reflected rental income of Rs.100/- per annum in respect of Mehrangarh Fort. Similarly, it reflected rental income of Rs.21/- per annum from Desuri House. Following assessment order for AY 2012-13, the income from these properties
