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

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

natural justice which were explicitly required to be followed while exercising the power U/s 263 of the Act. 9. That on the facts and in the circumstances of the case, the ld. PCIT-1, Jodhpur grossly erred in ignoring the principle of law that the beneficial provisions must be considered liberally. 3 ITA 22/Jodh/2021 Shanti lal Deora Vs ACIT

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

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

justice and fair play demands that the surrounding circumstances and other relevant factors have to be considered before making an addition solely on basis of admission. If the assessee has stated something in his statement either out of ignorance of certain vital facts or negligence, which is contrary to the established facts of the case, he cannot be assessed

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

justice and fair play demands that the surrounding circumstances and other relevant factors have to be considered before making an addition solely on basis of admission. If the assessee has stated something in his statement either out of ignorance of certain vital facts or negligence, which is contrary to the established facts of the case, he cannot be assessed

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 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

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

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 and against the surrendered income, the assessee had set off the business loss of Rs. 200.25 lacs, therefore, PCIT had directed to examine and verify the claim of set off of loss by invoking the provisions of Section 263 of the Act. 8. In this regard, after considering the documents placed on record and hearing the parties we found

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

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

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