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

In the result, both appeals of the assessee are allowed

10,00,000/- was given in advance on 19.11.2007. An agreement was entered, copy of the same was filed before the AO. The remaining amount was paid on a later stage. The assessee claimed exemption under section 54F stating that the amount in question has been invested for purchase of land for constructing the house. However, AO did not accept

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

In the result, both appeals of the assessee are allowed

10,00,000/- was given in advance on 19.11.2007. An agreement was entered, copy of the same was filed before the AO. The remaining amount was paid on a later stage. The assessee claimed exemption under section 54F stating that the amount in question has been invested for purchase of land for constructing the house. However, AO did not accept

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. Accordingly the disallowance of Rs. I.T.A. No. 399/Jodh/2024 ACIT vs. Mukesh Shah 15 30,000/- made u/s 24(a) is deleted. In the result, this ground of appeal is partly allowed. 5. Feeling aggrieved from the finding so recorded in the order of ld. CIT(A), revenue preferred the present appeal challenging the finding

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

20 per cent 6. From Rs. 12,50,001 to Rs. 15,00,000 25 per cent 7. Above Rs. 15,00,000 30 per cent: Provided that where the person fails to satisfy the conditions contained in sub-section (2) in any previous year, the option shall become invalid in respect of the assessment year relevant to that previous

SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

20 per cent 6. From Rs. 12,50,001 to Rs. 15,00,000 25 per cent 7. Above Rs. 15,00,000 30 per cent: Provided that where the person fails to satisfy the conditions contained in sub-section (2) in any previous year, the option shall become invalid in respect of the assessment year relevant to that previous

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

20 SMT SHAHNAJ VS ITO, WARD-2, CHURU land was situated beyond 5 kms. fromChenglepetMunicipality, it could not be considered as non-agricultural land. The head note is reproduced as under:- “Section 2(14), read with section 45, of the Income-tax Act, 1961 - Capital gains – Capital asset (Agricultural land) - Assessment year 2011-12 - Assessee sold certain land situated

PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

section 2(4) of the Act, and the Hon'ble Supreme Court considered various judgments of House of Lords and other decisions of the 10 ITA 158/Jodh/2019 Pushp Raj Bohra Vs DCIT Court of Appeal etc., and then, at page 609 of 35 ITR it was held as under : … 12. Then in final concluding para, after recapitulating the relevant facts

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

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% so made by the AO. 5. Against the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 3 ITA 157/Jodh/2019 Ramesh Raj Bohra Vs DCIT 6. It was argued

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

10. We further observed thatthe at page No. 3 & 4 the ld PCIT had discussed the issue in respect of claim of deduction u/s 54F of the Act and recorded the observation in the order reads as under:- "The AO is directed to examine the allowability of deduction u/s 54F on the property claimed to have been sold

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

section 10(1) of the Indian Income-tax Act, 1922) - Business income - Chargeable as - Assessment years 1949-50 and 1950-51 - Whether where a company acquires properties which it sells or leases out with view to acquiring other properties to be dealt with in same manner, company is not treating them as properties to be enjoyed in shape of rents

ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

In the result, all the appeals of these assessees are allowed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

section 1941A is not applicable. We also notice that the assessees have relied upon the decision rendered by Jodhpur bench of ITAT in the case of Oxcia Enterprises (P) Ltd v/s Deputy Commissioner Income Tax Source (2019) 199 TTJ.UO(JD)(UO)25, wherein it was held as under:- " TDS-Under s. 194-IA-Joint ownership of property-In the instant

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 50C(2). The Ld. DVO has taken (+)50% as factor of adjustment on account of Location/Situation addition due to property situated on 100 mtr wide Ring Road With 44’0” wide front, he has not even considered the concept of commercial potential and ascertained the FMV based on the land used reported by him. 12 ITA 111 & 112/Jodh/2020 Subhash

SUBHASH CHAND JAIN ,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwal

Section 50C(2). The Ld. DVO has taken (+)50% as factor of adjustment on account of Location/Situation addition due to property situated on 100 mtr wide Ring Road With 44’0” wide front, he has not even considered the concept of commercial potential and ascertained the FMV based on the land used reported by him. 12 ITA 111 & 112/Jodh/2020 Subhash

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

section 153A of the Act and also contended that the additions were wrongly made in hands of the Assessee merely on the basis of bank accounts or information in 10 Indu Bal Porwal vs. DCIT Central Circle-1, Udaipur relating to accounts, wherein she is just authorized signatory and entire asset/income belong to BWR Trust, which is family trust formed