SHREE RAM COLLOIDS PRIVATE LIMITED,JODHPUR vs. PRINCIPAL CIT(1), JODHPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeeshree Ram Colloids Private Vs Principal Commissioner Of Income Limited, Tax (1), Jodhpur C-79, Mia, Phase-Ii, Jodhpur- 342 005 Pan: Aakcs5803L Appellant Respondent

263 of the Act. The aggrieved assessee filed an appeal before us by challenging the revisional order. 3. The Ld.AR argued and filed a paper book spanning pages 1 to 467, which is kept on record. The Ld.AR argued that the property was given on rent and the said rent was declared as business income and accordingly, the depreciation

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

1,74,46,411 Plot at Panchsati Circle(Plot No. 53) 14. 3,34,425 Tubewell at Khara bypass land 15. Total 2,47,25,282  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

M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR

In the result, the appeal of the assessee is allowed

housing or other activities, which are integral part of a highway project and for claiming deduction, the assessee has to maintain separate accounts for the said activities and submit a report for each undertaking or enterprise accompanied by profit and loss account and balance sheet of the undertaking or enterprise. Further, as per Rule 18BBB of the Income-tax Rules

SHANTI LAL DEORA,SUMERPUR vs. ACIT, CIRCLE, PALI

Appeal of the assessee stands allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year:2016-17 Shri Shanti Laldeora, Vs. A.C.I.T., Hotel Inder Palace, Bhagat Circle- Pali Singh Circle, Sumerpur, Dist.- Pali-306902 (Raj.) Pan No. Adhpd 4172 A Assessee By Shri Rajendra Jain, Adv. & Shrimohitsoni, Adv. Revenue By Smt. Sanchita Kumar, Cit-Dr Date Of Hearing 11/08/2021 Date Of Pronouncement 08/09/2021

Section 54F of the Act as per law. 6. That on the facts and in the circumstances of the case, the ld. PCIT-1, Jodhpur grossly erred in exceeding his jurisdiction by issuing direction on the issue which was not subject matter of show cause notice U/s 263 of the Act. 7. That on the facts and in the circumstances

SHRI JAITESHWAR SEVA SANSTHAN,JODHPUR vs. CIT (EXEMPTION), JAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Us By Challenging The Revisional Order.

house property and even if it is taken as income from other source, the Assessee would be allowed depreciation u/s 32 or section 57. 10 ITA 344/JODH/2024 Shree Ram Colloids Private Limited addressed, leaving no grounds for invoking the provisions of Section 263 of the Act. In arriving at this conclusion, we respectfully rely on the judgments in PCIT

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

263 for issue of non verification and enquiry of net interest allowed as expenditure is unwarranted and unsustainable due to the following reasons:- i) During the course of assessment proceeding the A.O. vide questionnaire has asked the assessee to submit details of interest received and paid together with explanation regarding sources of loans on which interest paid and justification

BHOOP SINGH POONIA,NOHAR vs. ITO WARD, NOHAR, NOHAR

263 I.T.R. 101];\n(iii) The expression \"such other materials or information as are available with\nthe Assessing Officer\" contained in Section 158BB of the Income-tax Act,\n1961, would include the materials gathered during the survey operation\nunder Section 133A, vide Commissioner of Income-tax v.\nG.K.Senniappan [(2006) 284 I.T.R. 220];\n(iv) The material or information found

PAWAN KUMAR JAIN ,HANUMANGARH vs. PR. CIT-1, JODHPUR

In the result, the appeal filed by the assessee is allowed

Bench: Us.

263 may be set-aside. 11. Per contra, the ld. CIT/DR relied on the finding of the ld PCIT which are contained at para 5 of his order which reads as under:- “5. The reply filed by the A/R of the assessee and information /details available on the records have been considered carefully and my observations in this regard

BHAMASHAH SUNDARLAL DAGA CHARITABLE TRUST,BIKANER vs. CIT - EXEMPTION, JAIPUR

The appeal of the assessee is allowed for statistical purpose

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita No.278/Jodh/2023 िनधा"रण वष" / Assessment Year : N.A. Bhamashah Sundarlal Daga The Commissioner Of Charitable Trust, V Income Tax-Exemption, Bagree Mohallan, S Jaipur. Bikaner – 334001. Pan: Aaetb1013C Appellant/ Assessee Respondent/ Revenue Assessee By Shri Suresh Ojha – Ar Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 14/08/2023 Date Of Pronouncement 10/11/2023

263 ITR page 289(CAL) Hindusthan Tea Trading Co.Ltd. vs Commissioner Of Income-Tax. 7. That the order passed by the Commissioner of Income Tax (Exemption) as illegal and against the law because the Commissioner of Income Tax (Exemption) use the judicial pronouncement against the assessee without confronting to assessee as such the order is liable for quash in view

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