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

In the result, both appeals of the assessee are allowed

131(1)(d) of the Act, which the A.O. completely failed. The ld. CIT(A) also observed that even the bank statement which was called by the A.O. directly from the bank clearly indicate that there was sufficient credit balance in the bank account of the lender. Thereafter the ld. CIT(A) considered various judicial pronouncements and after applying

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

In the result, both appeals of the assessee are allowed

131(1)(d) of the Act, which the A.O. completely failed. The ld. CIT(A) also observed that even the bank statement which was called by the A.O. directly from the bank clearly indicate that there was sufficient credit balance in the bank account of the lender. Thereafter the ld. CIT(A) considered various judicial pronouncements and after applying

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

131 or Section 133(6) of the Act. However, in this regard, the ld. AR submitted that during the course of proceedings all the duly signed account statement, bank accounts, ITR and interest account were duly furnished and properly verified by AO. There has not been any single amount of cash being deposited into the accounts of cash creditors

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)

131 of the Act, assessee has stated that she has no bank account or property in any foreign country. However, department proceeded further with inquiries and obtaining of information by FT & TR Division and post two references certain bank accounts statements from Hinduja Bank were made available. 20. Thereafter, based on this information available from FT & TR post search proceedings

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

131 ITR 597 (SC) has observed as under regarding use of Speech of a Minister as a tool in interpretation: Quote , “ Now it is true that the speeches made by the Members of the Legislature on the floor of the House when a Bill for enacting a statutory provision is being debated are inadmissible for the purpose of interpreting

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

1 of the order of ld. PCIT, we found that according to the ld. PCIT, a sum of Rs. 60.00 lacs were surrendered by the assessee on account of unaccounted investments in the house 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

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

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, the appeal filed by the assessee is partly allowed

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

131,132/Jodh//2019 dt. 28.11.2019 the HonbleITAT has held that “We have heard the rival contentions of both the parties and perused the material placed on record and the orders passed by the revenue authorities and the judgment cited by the parties. From the facts we notedthat the additions have been made by the A.O. and sustained by the ld.CIT

ACIT, CIRCLE-1, JODHPUR vs. M/S. VISHNU PRAKASH R PUGALIA, JODHPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Vishnu Prakash R Pugalia, Circle-1, P. No. 22, Subhash Colony, New Jodhpur. Pali Road, Bhagat Ki Kothi, Jodhpur. Pan No. Aadfv 4672 J

Houses 67,63,42,730.00 5. Contract Work Receipt Gujrat 7,00,89,184.00 6. Agri Development and Other Misc. Contract 9,80,11,520.00 Work Receipt 7. Contract work receipt from B & G 73,97,869.00 Construction 8. Receipt Vat 14% 6,07,583.00 9. Vat 5% 6,01,259.00 10. Vat Free (Exempted) 65,85,891.85 11. Contract

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

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

property and transactions as recorded on such\nloose paper were false and incorrect. The Ld AO neither found any\nmaterial or evidence as a result of search to corroborate the same nor\nbrought on record any adverse material in contrary to statement &\naffidavits of Shri K.L. Gandhi and other evidence furnished by appellant.\nThe Ld. AR argued that