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

47,25,282  According to the ld. PCIT, while completing the assessment, the source of acquisition of the mentioned immovable assets has not been examined by the AO. However, the ld. AR submitted that during the course of Proceedings, Fixed assets Chart as well as Interest account were furnished together with the Financial Statements of Year under review and immediately

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

M/S. NOKHA AGRO SERVICES,,BIKANER vs. PR. CIT, , BIKANER

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Nokha Agro Services, 18 Vs Pr. Commissioner Of Income Km Stone, Nh-15, Tax, Sriganganagar Road, Bikaner. Bikaner. (Appellant) (Respondent) Pan: Aaffn 8164 R

section 80IB (11A). v. During the course of assessment proceeding the A.O. has accepted the claim of exempted income of handling and transportation only after detailed scrutiny of receipts and expenditure claimed their against. vi. Your honour has failed to consider that H.O. (Khara) has tractor shown in fixed assets schedule of which w.d.v. is Rs. 2,47,459.00 used

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)

section 153A of the Act, the AO was justified in issuing notice u/s 153A of the Act to Assessee calling upon filing of the return of income u/s 153A of the Act within 30 days. The Ld. DR has argued that since jurisdiction u/s 153A of the Act was validly assumed therefore, the AO was justified in making addition

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

In the result the appeals of the assessee ITA Nos

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

2 relating to addition of Rs. 33,47,041/- in respect of unaccounted interest income on the basis of loose paper found as a result of search u/s 68 of the Act. The Ld. AR argued that during the assessment proceedings the appellant had submitted that he had retracted the statement recorded u/s 132(4) through affidavit before department. Further

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

47,871/ vide assessment order dated 28.12.2018. The assessee challenged the impugned assessment order dated 28.12.2018 before the Ld. CIT(A). The ld. CIT(A) given partial relief with regard to nature of income and upheld the addition of Rs. 4,75,000/- by treating the same as income from undisclosed sources. Against the order

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

47,871/ vide assessment order dated 28.12.2018. The assessee challenged the impugned assessment order dated 28.12.2018 before the Ld. CIT(A). The ld. CIT(A) given partial relief with regard to nature of income and upheld the addition of Rs. 4,75,000/- by treating the same as income from undisclosed sources. Against the order