OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

natural justice and is not in accordance with law. Further it was contended that the appellant has objected the valuation report on many counts and had submitted the valuation report of a valuer duly authorized by the Income Tax Department which has not been considered by the AO. It was submitted that the addition was made without obtaining the comments

SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

natural justice. Further, it is submitted that whether a valuation report which is not based on Proper appreciation of the facts relating to the property, can be held as valid or whether the CIT(A) is bound to accept the valuation report. In this regard, we may refer to the decision of Hon'ble High Gujarat High Court

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

house property income of Rs. 3,06,701/- from the gross income Working of disallowance also does not specify under which clause of Rule 8D the calculation is made. There is ambiguity in the AO's action as to how the figures 678344X1126578/9658600 have been arrived at. Therefore, in the interest of natural justice

DINKAR MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

Bench: The Final Hearing, If Necessary.”

natural justice. 3. The Ld. CIT(A)-1, Udaipur further erred in upholding addition of Rs. 14,00,000/- on account of unexplained investment property. 4. The appellant craves leave to add, alter, amend, modify and/or delete all or any of the grounds of the appeal on or before the final hearing, if necessary.” 3. The fact as culled

DINKAR MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

Bench: The Final Hearing, If Necessary.”

natural justice. 3. The Ld. CIT(A)-1, Udaipur further erred in upholding addition of Rs. 14,00,000/- on account of unexplained investment property. 4. The appellant craves leave to add, alter, amend, modify and/or delete all or any of the grounds of the appeal on or before the final hearing, if necessary.” 3. The fact as culled

SHRI SANDEEP SONI,BIKANER vs. DCIT, CENTRAL CIRCLE, BIKANER

natural justice. The proceedings u/s 148 are bad in law and bad on facts. 2. The ld. CIT(A) has erred in sustaining the addition u/s 69B for Rs. 79,12,500/- for alleged undisclosed investment in purchase of house property

SHRI SHYAM SUNDER SONI,BIKANER vs. DCIT, CENTRAL CIRCLE, BIKANER

natural justice. The proceedings u/s 148 are bad in law and bad on facts. 2. The ld. CIT(A) has erred in sustaining the addition u/s 69B for Rs. 79,12,500/- for alleged undisclosed investment in purchase of house property

SHRI SHYAM SUNDER SONI,BIKANER vs. DCIT, CENTRAL CIRCLE, BIKANER

natural justice. The proceedings u/s 148 are bad in law and bad on facts. 2. The ld. CIT(A) has erred in sustaining the addition u/s 69B for Rs. 79,12,500/- for alleged undisclosed investment in purchase of house property

SHRI SANDEEP SONI,BIKANER vs. DCIT, CENTRAL CIRCLE, BIKANER

natural justice. The proceedings u/s 148 are bad in law and bad on facts. 2. The ld. CIT(A) has erred in sustaining the addition u/s 69B for Rs. 79,12,500/- for alleged undisclosed investment in purchase of house property

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

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, 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

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, 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

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

natural justice and judicial pronouncement thereof. 9. That the CIT (E) should have appreciated the submission submitted before CIT (E) regarding the aims object of the trust and looking to the totality of circumstances following the judgment of the Supreme Court in which the Hon'ble Court held that (When substantial justice and technical considerations are pitted against each other

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

justice may be delivered to the appellant.\nThe assessee prays accordingly.\nThanking You Yours\nFaithfully,\n(Sd/-)\n(Bhoop Singh Poonia)\nAppellant\nEnclosed:\nAffidavit dated 06.03.2025.\n3. With the assistance of ld. Representative, we have gone\nthrough the record carefully. In the light of above, if we\nperuse the application filed by the assessee, then it would\nreveal that

SANJAY SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

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

natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil Writ Petition No.1990 of 2022. The operative paragraph of Hon’ble Court is as below: - “Under the circumstances of the case, we are inclined to direct the Appellate authority to decide the petitioners’ appeal within a period of three months from

SANJAY SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

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

natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil Writ Petition No.1990 of 2022. The operative paragraph of Hon’ble Court is as below: - “Under the circumstances of the case, we are inclined to direct the Appellate authority to decide the petitioners’ appeal within a period of three months from