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)

b) under the head "Income from house property" with any other head of income; (iii) by claiming the depreciation, if any, under any provision of section 32, except clause (iia) of sub-section (1) of the said section, determined in such manner as may be prescribed; and (iv) without any exemption or deduction for allowances or perquisite, by whatever name

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

In the result, the appeal of the assessee is allowed

property was not allowable in this case u/s 54F of the Act. Therefore, the case laws cited by the appellant are Sunil Pagaria vs. ITO not applicable on this ground and further, as discussed in above paras the applicability of section 54F in case of purchase different houses is not a debatable issue, therefore the case laws cited

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

In the result, both appeals of the assessee are allowed

b] That on 28/07/2010 the appellant had filed the return of income declaring total income of Rs. 3,06,637/- in respect of above referred sources. The return filed by the assessee was processed u/s 143(1) of the Act. No notice u/s 143(2) was issued by the Department. c] That on 27/03/2015 the ld AO had issued

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

In the result, both appeals of the assessee are allowed

b] That on 28/07/2010 the appellant had filed the return of income declaring total income of Rs. 3,06,637/- in respect of above referred sources. The return filed by the assessee was processed u/s 143(1) of the Act. No notice u/s 143(2) was issued by the Department. c] That on 27/03/2015 the ld AO had issued

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

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)

b) on rental income from plots of land ignoring the fact that there is no constructed house or building on these plots. 4. The appellant craves leave to add, amend or withdraw any of the ground of appeal during the course of appellant proceeding. 3. Succinctly, the fact as culled out from the records is that the assessee

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

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

1 of 1956), or is a University established by law, or is any other educational institution recognised by the Government or by a University established by law, or affiliated to any University established by law, or is an institution financed wholly or in part by the Government or a local authority; (vi) in relation to donations made after the 31st

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

B. R. BASKARAN, ACCOUNTANT MEMBER AND Dr. S. SEETHALAKSHMI, JUDICIAL MEMBER Smt. 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 Assessee By Shri Mahendra Gargieya, Advocate and Shri Devang Gargieya, Advocate Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 17/01/2023 Date

RAJKUMARI 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

b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil Writ Petition No.1990

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

b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil Writ Petition No.1990

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

b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil Writ Petition No.1990

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

In the result, the appeals of assessee bearing ITA Nos

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

b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil Writ Petition No.1990

RAJ KUMARI 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

b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil Writ Petition No.1990

RAJKUMARI 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

b) of the Act. The assessee has full protest that assessee is not related with the ACSL. Aggrieved assessee filed an appeal before the ld. CIT(A) and raised the legal i.e. legality of search, jurisdiction and violation of natural justice. The assessee had challenged the validity of search before the Hon’ble Rajasthan High Court, Civil Writ Petition No.1990

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.”

house hold expenses and Rs. 1,00,000 as unexplained bank deposits / insurance payment. 4. Aggrieved from the order of the Assessing Officer, assessee preferred an appeal before the ld. CIT(A)/NFAC. On the various addition disputed the relevant finding of the ld. CIT(A)/NFAC is reiterated here in below: Sh. Dinkar Mogra, Udaipur Finding on the issue

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.”

house hold expenses and Rs. 1,00,000 as unexplained bank deposits / insurance payment. 4. Aggrieved from the order of the Assessing Officer, assessee preferred an appeal before the ld. CIT(A)/NFAC. On the various addition disputed the relevant finding of the ld. CIT(A)/NFAC is reiterated here in below: Sh. Dinkar Mogra, Udaipur Finding on the issue

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

13. Heard. To appreciate the aforesaid rival positions, we refer to the\nprovisions of Section 69A of the Act. Section 69A provides that where in any\nfinancial year the Assessee is found to be the owner of any money, bullion,\njewellery or other valuable article and such money, bullion, jewellery or valuable\narticle is not recorded in the books