ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

house property. Therefore, rental income received by the assessee from plots was treated as income from other sources and claim of the assessee for deduction u/s 24(a) of the Act was disallowed

SHREE RAM COLLOIDS PRIVATE LIMITED,JODHPUR vs. PRINCIPAL CIT(1), JODHPUR

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

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshree Ram Colloids Private Vs Principal Commissioner Of Income Limited, Tax (1), Jodhpur C-79, Mia, Phase-Ii, Jodhpur- 342 005 Pan: Aakcs5803L Appellant Respondent

house property and even if it is taken as income from other source, the Assessee would be allowed depreciation u/s 32 or section 57. 9 ITA 344/JODH/2024 Shree Ram Colloids Private Limited 5.4. Having considered facts and circumstances of the case, I find that the Assessing Officer has not looked into the nature of assets from which rent income

SMT. LEELA DEVI SANKHLECHA,JODHPUR vs. ITO,WARD-3(4), JODHPUR

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

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmismt. Leela Devi Sankhlecha Vs The Ito C-133, Kamla Nehru Nagar Ward 3(4) X-1, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Aobps 7384 G

disallowance more than what has been made by the Assessing Officer, this order will be treated to have made an enhancement to that extent." 6.1.1. I find that above findings were given in the context of appellant's argument that income from house property

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

In the result, the appeal of the assessee is allowed

house (Reassessment) Assessment year 2007-08- Where issue as to whether property that was purchased by assessee constituted one flat or two flats for purpose of exemption under section 54F was examined by Assessing Officer in original assessment, Sunil Pagaria vs. ITO reopening of assessment to disallow

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

houses thereon amounted to adventure in the nature of trade and accordingly, the AO brought to tax the profit on sale of properties as income from business and disallowed

PRADEEP HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1,UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

House No. 14 was sold on 07/04/2017 (AO Page 29) (a) ignoring that the said property was actually sold on 14/12/2016 (AO Page 5) and even the addition for alleged receipt of its on-money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed

PRADEEP HEDA,UDAIPUR vs. ACIT/DCIT CENTRAL CIRCLE-1, UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

House No. 14 was sold on 07/04/2017 (AO Page 29) (a) ignoring that the said property was actually sold on 14/12/2016 (AO Page 5) and even the addition for alleged receipt of its on-money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed

SUNITA HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1, UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, Α.Μ.:

House No. 14 was sold on 07/04/2017 (AO Page 29) (a) ignoring that the said property was actually sold on 14/12/2016 (AO Page 5) and even the addition for alleged receipt of its on-money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed

PRADEEP HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1, UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, A.M.:

House No. 14 was sold on 07/04/2017 (AO Page 29) (a) ignoring that the said property was actually sold on 14/12/2016 (AO Page 5) and even the addition for alleged receipt of its on-money was made in AY 2017-18 (b) ignoring that the construction expenses were claimed in the return filed

DCIT, CENTRAL CIRCLE-1, UDAIPUR vs. MANOHAR LAL ANJANA, NIMBAHERA, CHITTORGARH

In the result, the appeal filed by the revenue is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Manohar Lal Anjana Central Circle-1 Anjana Compound, Petch Udaipur Area, Opportunity. Dak Bunglow, Nimbahera, Chittorgarh (Appellant) (Respondent) Pan No. Abwpa 2124 L

disallowance. (b) Relief granted in respect of addition made u/s 14A of the Act. 2. The assessee herein is an individual and derives income from salary, house property

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

disallowed this claim for want of verification. A perusal\nof the record would indicate that inspite of survey carried out at\nthe premises of the assessee, the ld. AO was unable to pin-point\nas to why direct and indirect expenses are not required for\nearning a huge income of more than Rs.72 lacs which has been\noffered

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

MANOJ SINGHVI,JODHPUR vs. DCIT, CENTRAL CIRCLD-1, JODHPUR

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

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteshri Manoj Singhvi Vs. Dcit, Cc-2 Rajendra Jain, Adv Jodhpur, 106, Akshay Deep Rajasthan. Complex, 5Th B Road, Sardarpura, Jodhpur-342001, Rajasthan, Pan/Gir No. : Akips3854Q Appellant .. Respondent Assessee By : Shri Rajendra Jain, Adv Revenue By : Smt. Alka Rajvanshi Jain, Cit-Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 17.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm:

disallowance of interest u/s 24(b) of the Act of Rs. 40,149/-. The assessee has obtained the loan of Rs. 16 lakhs from UCO Bank and the AO is of the opinion that the claim of interest was not made in the original return of income and also the amount of loan taken from the bank was not utilized

SUNIL KUMAR DOSHI,BARMER vs. DCIT, CPC / ITO, WARD-1,, BANGALORE / BARMER

In the result, appeal of the assessee is allowed

Bench: Making Assessment, Which Is Beyond Jurisdiction Of The Present Proceedings. 2. A. The Ld. Ao Has Erred In Not Deleting The Addition Of Rs. 62,641/- Made By The Ld. Ao In 143(1) Order On Account Of Depreciation Claimed. B. The Ld. Cit(A) Has Erred In Not Following The Decision Of Hon’Ble

house property 1,95,450/- 3 Profits and gains of business or profession 13,832/- 4 Income from other sources 29, 52,113/- Total 53,54,139/- 7.8 However, the assessee has not disclosed the details of share of profit received from the partnership firm, which is otherwise exempt from tax in the hands of the assessee

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

Housing development Company Vs DCIT (2014) 49 taxmann.com 98 (kar) wherein the Hon'ble high Court held that the Assessing officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

Housing development Company Vs DCIT (2014) 49 taxmann.com 98 (kar) wherein the Hon'ble high Court held that the Assessing officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant

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)

property discovered in course of search which were not produced or not already disclosed or made known in course of original assessment—Assessment in respect of each of six assessment years was separate and distinct assessment—U/s.153A , assessment had to be made in relation to search or 7 Tarun Murdia , Udaipur requisition, namely, in relation to material disclosed during search

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