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

In the result, both appeals of the assessee are allowed

143(1). Thereafter, as per information received from the ADIT (Inv.)-II, Udaipur, it was gathered that the assessee has made investment of Rs. 48,80,350/- for construction of residential comples at Nathdwara during the financial year 2009-10 relevant to assessment year 2010-11. However, as per return of income filed for the year, no sources of such

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

In the result, both appeals of the assessee are allowed

143(1). Thereafter, as per information received from the ADIT (Inv.)-II, Udaipur, it was gathered that the assessee has made investment of Rs. 48,80,350/- for construction of residential comples at Nathdwara during the financial year 2009-10 relevant to assessment year 2010-11. However, as per return of income filed for the year, no sources of such

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)

143(1) of the Act issued by CPC, has been dismissed for the above said reasons. 3. Arguments have been advanced for both the appeals simultaneously, as common issue is involved therein. Contentions 4. Ld. AR for the appellant has referred to Form 10 IE i.e. copy of application to exercise option under clause (i) of sub- section

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)

143(1) of the Act issued by CPC, has been dismissed for the above said reasons. 3. Arguments have been advanced for both the appeals simultaneously, as common issue is involved therein. Contentions 4. Ld. AR for the appellant has referred to Form 10 IE i.e. copy of application to exercise option under clause (i) of sub- section

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

section 54F of the Income Tax Act on technical ground which is bad in law. 5. That on the fact and circumstances of the case as well as in the law the Ld. AO by the impugned order of assessment erred in taxing a sum of Rs. 18,000/- being income under the head House Property which too confirmed

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

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

section 142(1) asking for the details. Further, the Ld. PCIT issued the notice dated 09/01/2024 3 ITA 344/JODH/2024 Shree Ram Colloids Private Limited and asked for the details from assessee about the claim of depreciation on the leasehold property amount to Rs.59,98,438/-. The relevant paragraph of the notice is extracted below:- “1. On perusal of the case

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)

section 143(3) of the Income Tax Act, [ for short Act ] by ACIT, Circle-6, Jaipur [ for short AO ] I.T.A. No. 399/Jodh/2024 ACIT vs. Mukesh Shah 2 2. In this appeal, the revenue has raised following grounds: - 1. Whether on the facts and in the circumstances of the case the Ld. CIT(A)was justified in deleting the addition

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

BANSI LAL KUMHAR,UDAIPUR vs. ACIT CIRCLE-2, UDAIPUR

1) The appellant.\n(2) The respondent.\n(3) CIT\n(4) CIT(A)\n(5) Departmental Representative\n(6) Guard File\nsd-\n(DR. MITHA LAL MEENA)\nACCOUNTANT MEMBER\nBy Oder\nAssistant Registrar,\nIncome Tax Appellate Tribunal,\nJodhpur Bench,\nJodhpur.", "summary": { "facts": "The assessee's appeal is against an order confirming additions made by the AO under section

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.

Housing development Company Vs DCIT (2014) 49 taxmann.com 98 (kar) wherein the Hon'ble high Court held that the Assessing officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant

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.

Housing development Company Vs DCIT (2014) 49 taxmann.com 98 (kar) wherein the Hon'ble high Court held that the Assessing officer under Section 153A has been entrusted with the duty of bringing to tax the total income of an assessee whose case is covered by Section 153A, by even making reassessments without any fetters, if need be." 4. "The Appellant

SHRI JAITESHWAR SEVA SANSTHAN,JODHPUR vs. CIT (EXEMPTION), JAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Us By Challenging The Revisional Order.

1) asking for the details. Further, the Ld. PCIT issued the notice dated 09/01/2024 4 ITA 344/JODH/2024 Shree Ram Colloids Private Limited work, control and manage any land, buildings, offices, factories, shop, godowns, farm house, colonies, malls, multiplexes, multistories, apartments, flats, shopping complexes, townships, row houses, and other works and conveniences and to build, maintain and run hotel, restaurant, resorts

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

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

house property income of Rs. 3,06,701/- from the gross income Working of disallowance also does not specify under which clause of Rule 8D the calculation is made. There is ambiguity in the AO's action as to how the figures 678344X1126578/9658600 have been arrived at. Therefore, in the interest of natural justice, I direct

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

property of the assessee was attached by the Directorate of Enforcement (ED) on basis of the Pan- APEPS7895G which is not related to the assessee. The relevant part of summon of ED dated 16/04/2019 bearing the relevant paragraph in reproduced as below: - I.T.A. Nos. 111 to 112/Jodh/2022 & Ors 8 The ld. AR in argument further placed that

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

property of the assessee was attached by the Directorate of Enforcement (ED) on basis of the Pan- APEPS7895G which is not related to the assessee. The relevant part of summon of ED dated 16/04/2019 bearing the relevant paragraph in reproduced as below: - I.T.A. Nos. 111 to 112/Jodh/2022 & Ors 8 The ld. AR in argument further placed that

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

property of the assessee was attached by the Directorate of Enforcement (ED) on basis of the Pan- APEPS7895G which is not related to the assessee. The relevant part of summon of ED dated 16/04/2019 bearing the relevant paragraph in reproduced as below: - I.T.A. Nos. 111 to 112/Jodh/2022 & Ors 8 The ld. AR in argument further placed that