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

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

63,246/-. The AO thereafter observed that a survey\nu/s 133A was carried out in the business premises (Brick\nKiln run in the name and style of M/s Ram Intt Udyog) of the\nassessee on 28.05.2023. According to the AO, there were\ndiscrepancies such as non-maintenance of books of accounts,\nStock Register, Production Register etc. and assessee has\nsurrendered

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

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

Bench: Us.

63,310/- 9 Shri Pawan Kumar Jain vs. Pr. CIT advanced to Shri Hemraj Jyani, the assessee surrendered Rs.8,00,000/- in the year under consideration. The AO is directed to take necessary action as per the Income-tax Act 1961 in respect of unrecorded transactions of Rs.5

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)

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 by me in returns of income filed with Income Tax department. I am an old lady with multiple medical problems including heart condition, diabetes, rheumatoid arthritis, osteoarthritis, thyroid condition and hyperlipidemia. My husband

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

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

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

Section) New Delhi." 2. The sole issue challenged by the revenue is that the CIT (A)/NFAC was not justified in treatment of the income from the sale of immovable properties as capital gains instead of business income and directing the AO to examine the eligibility of exemption u/s 54F/54EC before giving the order appeal effect. 3. Briefly the fact

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

section 69 merely on the basis of the statement of the said partner without any further supporting evidence being on record. Om Prakash Joshi vs. Income-tax Officer [2009] 34 SOT 33 (Jodhpur) (URO) since assessee had explained that stamp duty was paid by him out of advance amount as reflected in balance sheet and only accounting adjustment remained

SATYA NARAYAN CHOUDHARY ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, appeal of the assessee is allowed in part

Bench: Shri R.C. Sharma & Shri Sandeep Gosainsatya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur. (Appellant) (Respondent) Pan No. Aappc 9260 P Satya Narayan Choudhary, Vs A.C.I.T., 58, Gokulpura, North Ayad, Central Circle-1, Udaipur-313001. Udaipur.

section 69 merely on the basis of the statement of the said partner without any further supporting evidence being on record. Om Prakash Joshi vs. Income-tax Officer [2009] 34 SOT 33 (Jodhpur) (URO) since assessee had explained that stamp duty was paid by him out of advance amount as reflected in balance sheet and only accounting adjustment remained

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

63,008/- under various heads. The aggrieved assessee filed\nan appeal before the Ld. CIT(A) by challenging both legal & on merit. But the Ld. CIT(A)\npartly allowed the grounds of the assessee. Being aggrieved the assessee filed an\nappeal before us.\n\nITA No. 417 to 424/Jodh/2025 Shri Bhanwar Lal 3\n\n3.\nAssessee's Ground

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.”

properties at Rs. 1.95 Cr. Further, there has been unexplained investment of Rs. 12 Lacs. Total undisclosed investment comes Rs. 2.07 Cr. As has been mentioned above, the undisclosed income of Rs. 1.95 Cr was offered by the assessee during the course of search proceedings as per statement u/s. 132(4). Subsequently, during the course of post search proceedings also

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.”

properties at Rs. 1.95 Cr. Further, there has been unexplained investment of Rs. 12 Lacs. Total undisclosed investment comes Rs. 2.07 Cr. As has been mentioned above, the undisclosed income of Rs. 1.95 Cr was offered by the assessee during the course of search proceedings as per statement u/s. 132(4). Subsequently, during the course of post search proceedings also