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

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

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