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

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

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

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

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

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

House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting the statutory provision but the speech made by the mover of the Bill explaining the reason for the introduction of the Bill can certainly be referred to for the purpose of ascertaining the mischief sought to be remedied by the legislation

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

section 115BBE of the Act on the professional income of Rs. 1,00,00,000/- surrendered by the appellant assessee during the course of survey u/s 133A and which was included by him in his return income. The ld. AO has also erred in invoking provisions of sec. 115BBE on addition of Rs.1,00,000/- made

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

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

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

b the email holder\nis not in my touch.\n6. That in the beginning of Month of May, 2024, appellant got a call from the\nofficials of Income Tax Department regarding the payment of outstanding demand.\n7. That then appellant informed them that he was in appeal before CIT(Appeals)\nand they informed appellant that your appeal was dismissed

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)

b. The copy of the family settlement deed dated 23.08.1995 106-108 c. The copy of the confirmation from Dr. Kirti Kumar Jain 109 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

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

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

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

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