SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

45 of the Act.’ The learned counsel for the assessee placed reliance upon the aforecited decision to submit that the impugned land sold by the assessee was situated beyond eight kilometres from the nearest municipal limit and hence the income arising from transfer of agricultural land falls within the ambit of revenue derived from land and, therefore

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

In the result, the appeal of the assessee is allowed

45 of the Act. Reliance further placed on the following case laws: [2020) 114 taxmann.com 508 (A'bad-T); MohdSultanaliPradhan v/s DCIT Section 54F of the Income-tax Act, 1961- Capital gains Exemption of, in case of investment in residential house (Purchase of two adjoining flats) Assessment year 2015- 2016 During relevant year, assessee claimed exemption under section

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)

45 SOT 20 (Ahmedabad-Trib.) of Senate v. Deputy Commissioner of Income Tax, CC - 1(3), Bangalore [2016] 68 taxmann.com 223 (Bangalore - Trib.) 36. The Ld. AR of the Assessee has also drawn our attention to the fact that no satisfaction u/s 153C of the Act was recorded and no notice u/s 153C of the Act was ever issued, despite

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

house property. Accordingly the disallowance of Rs. I.T.A. No. 399/Jodh/2024 ACIT vs. Mukesh Shah 15 30,000/- made u/s 24(a) is deleted. In the result, this ground of appeal is partly allowed. 5. Feeling aggrieved from the finding so recorded in the order of ld. CIT(A), revenue preferred the present appeal challenging the finding

PUSHAP RAJ BOHRA ,JALORE vs. DCIT, BARMER CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aanpb 4456 C

section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% by the AO. 5. Against the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 6. It was argued by the ld AR of the assessee that the AO issued notice u/s 142(1) dated

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

45,00,000/-.\nThe net result would be same. Therefore, according to this aspect also\nthe act of the assessee is correct for making the entry into the books\nof accounts out of the surrendered income. Hence the addition of Rs.\n25,00,000/- may kindly be requested to be deleted.\"\n7. On the strength of above submissions, he pleaded

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

RAMESH RAJ BHRA,JALORE vs. DCIT,BARMER CIRCLE,, BARMER

In the result, appeal of the assessee is allowed

Bench: Shri R.C. Sharma & Shri Sandeep Gosain(Respondent) Pan: Aappb 7135 G

section 45(2). Disallowance of expenditure was restricted to 40% by CIT(A) as against disallowance of 50% so made by the AO. 5. Against the above order of the ld. CIT(A), the assessee is in further appeal before the ITAT. 3 ITA 157/Jodh/2019 Ramesh Raj Bohra Vs DCIT 6. It was argued

INCOME TAX OFFICER, WARD-1, BARMER vs. PUSHP RAJ BOHRA, JALORE

The appeal of the revenue is allowed, in the manner discussed as above

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Bleito, Ward-1, Barmer. Vs. Pushp Raj Bohra, M-09, Shivaji Nagar, Jalore - 343001. Pan No. Aanpb4456C Assessee By Shri Goutam Chand Baid, C.A. Revenue By Smt. Runi Pal, Cit (D.R.) Date Of Hearing 29.04.2025. Date Of Pronouncement 01.03.2025. Order Per Dr. Mitha Lal Meena, A.M.: The Captioned Appeal Has Been Filed By The Revenue Against The Order Of The Id. National Faceless Appeal Centre [Nfac/Cit(A)], Delhi Dated 08.02.2024 In Respect Of Assessment Year: 2017-18 Where The Department Has Raised Following Grounds: 1. Whether The Id. Cit(A) Is Justified In Facts & Law In Directing To Treat The Income From The Sale Of Immovable Properties As Capital Gains Instead Of Business Income, By Ignoring The Fact That Assesse & His Business Concerns Are Engaged In The Business Of Property & Real Estate Development & Huge Expenses Of Rs. 8.72 Cr. Were Incurred By Assessee On Development Of Projects To Earn Profit. 2. Whether The Id. Cit(A) Has Erred In Law & Facts By Directing The Ao To Treat The Income From The Sale Of Immovable Properties As Income From Capital Gains Instead Of Business Income By Merely Following The Order Of Hon'Ble

45,690/-. These properties sold were constructed over a period of 3 years by joining the land of 3 family members. The AO held that the activity of joining the lands and constructing houses thereon amounted to adventure in the nature of trade and accordingly, the AO brought to tax the profit on sale of properties as income from business

ACIT, CIRCLE-1, JODHPUR vs. M/S. VISHNU PRAKASH R PUGALIA, JODHPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Vishnu Prakash R Pugalia, Circle-1, P. No. 22, Subhash Colony, New Jodhpur. Pali Road, Bhagat Ki Kothi, Jodhpur. Pan No. Aadfv 4672 J

Houses 67,63,42,730.00 5. Contract Work Receipt Gujrat 7,00,89,184.00 6. Agri Development and Other Misc. Contract 9,80,11,520.00 Work Receipt 7. Contract work receipt from B & G 73,97,869.00 Construction 8. Receipt Vat 14% 6,07,583.00 9. Vat 5% 6,01,259.00 10. Vat Free (Exempted) 65,85,891.85 11. Contract

SMT KRISHNA AGARWAL ,PALI vs. ITO WARD-1, PALI, PALI

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

3. It was submitted that the assessee only source of income is rental income which was received through banking channel after deduction of TDS and duly disclosed in the return of income. However due to sudden death of husband of the assessee, the assessee was mentally disturbed and facing lots of financial problems in her life. That after the death

DINKAR MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

Bench: The Final Hearing, If Necessary.”

3. The fact as culled out from the records is that the assessee engaged in the business of sale and purchase of property in the name and style of M/s Fairdeal Properties. Search & seizure operation u/s 132 of the I.T. Act, 1961 was carried out on 10/12/2010 at the residence as well as business premises of Deejay Neelam Marble Group

DINKAR MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

Bench: The Final Hearing, If Necessary.”

3. The fact as culled out from the records is that the assessee engaged in the business of sale and purchase of property in the name and style of M/s Fairdeal Properties. Search & seizure operation u/s 132 of the I.T. Act, 1961 was carried out on 10/12/2010 at the residence as well as business premises of Deejay Neelam Marble Group

RAJKUMARI SINGHAL,MOUNT ABU vs. DCIT,. CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

45,950/- made by the ld. AO on account of suppression of sale revealed from the seized documents and treated as undisclosed profit. A further additions of Rs.56,400/~ and Rs.1,10,000/- were made by the ld. AO on account unaccounted cash expenditure u/s 69C of the Act on the basis of seized documents. Another addition

DCIT, CENTRAL CICLE-1, JODHPUR vs. SANJAY SINGHAL, MOUNT ABU

In the result, the appeals of assessee bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

45,950/- made by the ld. AO on account of suppression of sale revealed from the seized documents and treated as undisclosed profit. A further additions of Rs.56,400/~ and Rs.1,10,000/- were made by the ld. AO on account unaccounted cash expenditure u/s 69C of the Act on the basis of seized documents. Another addition

RAJ KUMARI SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

45,950/- made by the ld. AO on account of suppression of sale revealed from the seized documents and treated as undisclosed profit. A further additions of Rs.56,400/~ and Rs.1,10,000/- were made by the ld. AO on account unaccounted cash expenditure u/s 69C of the Act on the basis of seized documents. Another addition

SANJAY SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

45,950/- made by the ld. AO on account of suppression of sale revealed from the seized documents and treated as undisclosed profit. A further additions of Rs.56,400/~ and Rs.1,10,000/- were made by the ld. AO on account unaccounted cash expenditure u/s 69C of the Act on the basis of seized documents. Another addition

SANJAY SINGHAL,MOUNT ABU vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, the appeals of assessee bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

45,950/- made by the ld. AO on account of suppression of sale revealed from the seized documents and treated as undisclosed profit. A further additions of Rs.56,400/~ and Rs.1,10,000/- were made by the ld. AO on account unaccounted cash expenditure u/s 69C of the Act on the basis of seized documents. Another addition