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

In the result, both appeals of the assessee are allowed

11, filed by them during the course of their statements, it was noticed that they were not having sufficient cash balance with them on the date of loan. In view of these facts, the creditworthiness of the creditors amounting to Rs. 17,00,000/- was not justified, therefore, vide notice dated 16.03.2015, the assessee was asked to explain reasons that

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

In the result, both appeals of the assessee are allowed

11, filed by them during the course of their statements, it was noticed that they were not having sufficient cash balance with them on the date of loan. In view of these facts, the creditworthiness of the creditors amounting to Rs. 17,00,000/- was not justified, therefore, vide notice dated 16.03.2015, the assessee was asked to explain reasons that

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

D E R PER KUL BHARAT, J.M.: The assessee has filed the present appeal challenging the order dated 30.03.2022 passed by the Ld. CIT(E), Circle, 1 | P a g e Jaipur/Jodhpur alongwith Stay Application No.03/Jodh/2023 for the assessment year 2012-13. For the sake of convenience, appeal and stay application filed by the assessee, were taken up together

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

11,97.500/- 2 Income from 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

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

D E R Per Anikesh Banerjee (JM): Instant appeal of the assessee was filed against the order of the Learned Principal Commissioner of Income-tax-1, Jodhpur (for brevity, ‘Ld. PCIT’) passed under section 263 of the Income Tax Act, 1961 (in short, ‘the Act’) for A.Y. 2018- 19, date of order 18/03/2024 for A.Y. 2017-18. The impugned order

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

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

d)…………. (4) ………………………. (5) This section applies to donations to any institution or fund referred to in sub-clause (iv) of clause (a) of sub-section (2), only if it is established in India for a charitable purpose and if it fulfils the following conditions, namely :— (i) where the institution or fund derives any income, such income would not be liable

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

D Accordingly, this ground of appeal is dismissed. 08. As regards the appellant's alternative plea that disallowance made by AO is on a higher side, it is stated that I have already directed the AO to re-work out disallowance u/s. 14A r.w.r. 8D, hence, this ground becomes infructuous.’’ 3.2 During the course of hearing

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

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

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.”

1 impounded from the office of M/s D-Fairdeal Properties, is agreement. It is clear from this agreement Shri Dinkar Mogra, in association with Shri Sanjeev Gorawara entered into an agreement for purchase of some land on 11.05.2006, against which a total advance of Rs. 6 Lacs was made. Dinkar Mogra did not make comments regarding this amount during

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.”

1 impounded from the office of M/s D-Fairdeal Properties, is agreement. It is clear from this agreement Shri Dinkar Mogra, in association with Shri Sanjeev Gorawara entered into an agreement for purchase of some land on 11.05.2006, against which a total advance of Rs. 6 Lacs was made. Dinkar Mogra did not make comments regarding this amount during

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)

d. The copy of financials statement of BWR Trust for FY 2012-13 to 110-151 FY 2017-18 e. Memorandum and articles of association of Vibrant Properties 152-174 Limited 16 Indu Bala Porwal, Udaipur f. Financial statements for the period of FY 2001-02 to 2012-13. 175-257 g. Copy of the Bank Statements from year

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.

D E R PER PAVAN KUMAR GADALE JM: These two appeals are filed by the revenue against the common order of the Commissioner of income tax (Appeals) CIT (A)- Udaipur passed U/sec 143(3) r.w.s153A of the Act and U/sec250 of the Act. 2. Since the issues involved in these two appeals are common and identical, hence are clubbed, heard

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.

D E R PER PAVAN KUMAR GADALE JM: These two appeals are filed by the revenue against the common order of the Commissioner of income tax (Appeals) CIT (A)- Udaipur passed U/sec 143(3) r.w.s153A of the Act and U/sec250 of the Act. 2. Since the issues involved in these two appeals are common and identical, hence are clubbed, heard

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

D-82-B,\nSiwad Area, Krishna Marg,\nBapu Nagar, (Rajasthan).\nVs The ITO,\nWard,\nNohar\nस्थायी लेखा सं./PAN NO: AKNPP9785A\nअपीलार्थी/Appellant\nप्रत्यर्थी/Respondent\nPresent for Assessee\n: Shri R.S.Poonia, CA\nPresent for Revenue\n: Shri Karni Dan, Addl.CIT (Sr.DR)\nDate of Hearing\n:\n30.04.2025\nDate of Pronouncement:\n17.06.2025\nORDER\nPER RAJ PAL YADAV, VP\nThe assessee