SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

house properties and not just one Held, yes [Para 17] [In favour of assessee] The case law placed reliance by Ld CIT (Appeals) vide at Pg No 14 of the order by P&H High Court in Pawan Arya v/s CIT 237 ITR 2010 pronounced on 13/12/2010 may not get credence as series of cases by the apex court thereafter

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)

71 years, having PAN AEKPP3897E and residing at 6, Technocrate Society, Moti Mangri Scheme, Udaipur. I am regularly filing my return of Income with the income tax department. I am having income from House Property, some Interest income from Bank accounts as well as some income from certain investments and other sources. The said income and sources have been declared

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

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

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 of a excel sheet seized during the course of search (a) ignoring that the seized excel sheet was a dumb document and mentioned some rough estimates

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

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 of a excel sheet seized during the course of search (a) ignoring that the seized excel sheet was a dumb document and mentioned some rough estimates

PRADEEP 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, A.M.:

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 of a excel sheet seized during the course of search (a) ignoring that the seized excel sheet was a dumb document and mentioned some rough estimates

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.:

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 of a excel sheet seized during the course of search (a) ignoring that the seized excel sheet was a dumb document and mentioned some rough estimates

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