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

In the result, both appeals of the assessee are allowed

1. The assessee had purchased an agricultural land 2. The assessee had more than one residential house properties Therefore, the claim of deduction u/s 54F of the IT. Act cannot be allowed.” 19. We have heard the rival contentions, perused the material placed on record. Before us it is not disputed that the assessee sold immovable property for a consideration

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

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

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)

House anley PB) ST ST helier jersey JE4 8RD Channel Islands jersey isla 6. The AO has also mentioned these entries in assessment order at page no 28-29 – para 5.19, 5.20. However, the Ld. AO has only disbelieved the entire explanation backed by documentary evidence by merely relying upon reference by FT & TR division. 7. The funds transferred through

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

house. What should be cost of construction, the Tribunal has applied the rate of PWD ie. on the facts and circumstances of the case, which is part of finding of fact. No interference is called for." (v) The Hon'ble Rajasthan High Court, Jodhpur in the case of CIT Central, Jaipur vs. Ashok Kumar Govadia in ITA No. 82/2010

AMRINDER SINGH JOSAN,SRI GANGANAGAR vs. ITO, WARD-3,, SRIGANGANAGAR

In the result, the appeal bearing ITA 492/Jodh/2023 is allowed for statistical purposes

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

House No. 01 Green Field Sri Ganganagar. Near, New Dhan Mandi, Sri Ganganagar. Raj. [PAN:AFZPJ9321B] (Respondent) (Appellant) Appellant by Sh. Suresh Ojha, Adv. Respondent by Ms. Nidhi Nair, Sr. DR. Date of Hearing 11.12.2023 Date of Pronouncement 15.12.2023 ORDER Per Anikesh Banerjee, JM: The instant appeal of the assessee is directed against the order of the Commissioner of Income