SANJU SONI,JODHPUR vs. ITO, WARD-1(1), JODHPUR

14. In view of the above findings, both the appeals deserve to be allowed

Bench: Dr. MITHA LAL MEENA (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

35 or section 35AD or section 35CCC or clause (iia) of section 57 or under any of the provisions of Chapter VI-A other than the provisions of sub-section (2) of section 80CCD or section 80JJAA; (ii) without set off of any loss,— (a) carried forward or depreciation from any earlier assessment year, if such loss or depreciation

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

house. It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat AO had no basis to reasonably entertain a belief that any part of income of the assessee

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

house. It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat AO had no basis to reasonably entertain a belief that any part of income of the assessee

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

housing development and town planning, which is the core activity of the appellant in this case also, has been held to be charitable activities within the meaning of Section 2(15) of the Act fully considering the scope of the proviso below S. 2(15). The law as understood and declared thus by the Hon'ble Apex Court shall relate

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

35 for communication was KUKIVINAY@YAHOO.COM\nNFAC.\n4. That CIT (Appeals) issued 3 hearing notices on 10.02.2021, 05.06.2023\nand 06.07.2023 and all notices were communicated to email\naddress (i.e. KARWA.ADVOCATE@GMAIL.COM).\n5. That the email address (i.e.\nKARWA.ADVOCATE@GMAIL.COM) was not operated by me &b the email holder\nis not in my touch.\n6. That in the beginning of Month

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