SUNITA HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1, UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, HonʼBle & Dr. S. Seethalakshmi, HonʼBlepradeep Heda, 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur-313001. Pan No. Aaiph2617J Sunita Heda 1A, Babel Ki Bari, Govind Nagar, Sector No.-13, Udaipur- 313001. Pan No. Aamph3169D Assessee By Revenue By Date Of Hearing Date Of Pronouncement Dr. Mitha Lal Meena, Α.Μ.:

153D of the Act and therefore bad in law. Thus, the assessment order so framed ignoring the provisions of the law should be quashed. 2. The CIT(A) erred in law and on facts in confirming the addition of Rss for alleged on money received on sale of property made merely on presumptions and surmises on the basis

PRADEEP HEDA,UDAIPUR vs. ACIT/DCIT, CENTRAL CIRCLE-1,UDAIPUR-2, UDAIPUR

Appeals of the assesses are allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

153D of the Act and therefore bad in law. Thus, the assessment order so framed ignoring the provisions of the law should be quashed. 2. The CIT(A) erred in law and on facts in confirming the addition of Rss for alleged on money received on sale of property made merely on presumptions and surmises on the basis

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)

153D of the Act. 10. We note that AO has recorded that the Assessment Order has been passed with the approval of Ld. Additional Commissioner of Tax, Central Range, Udaipur vide letter no. 700 dated 30.09.2021. 11. The Assessee has assailed this issue before the Ld. CIT(A), which has dealt with this issue in Para No. 6 from page

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