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

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.

64,831/-in son's house till 31.03.2016, filed in assessment and in appeal, have no credibility. 25. We have heard the rival contentions and carefully gone through the orders of the authorities below. We had also deliberated on the judicial pronouncements referred by lower authorities in their respective orders as well as cited by the ld. AR as well

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.

64,831/-in son's house till 31.03.2016, filed in assessment and in appeal, have no credibility. 25. We have heard the rival contentions and carefully gone through the orders of the authorities below. We had also deliberated on the judicial pronouncements referred by lower authorities in their respective orders as well as cited by the ld. AR as well

KIRAN JAIN,BHILWARA vs. ITO, WARD-1, TDS,, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

Housing Board, TDS, Shastri Nagar, Bhilwara. Bhilwara-311001. (Appellant) (Respondent) PAN NO. BFZPM 7523 P ITA Nos. 76/Jodh/2023 (ASSESSMENT YEAR- 2015-16) Kiran Jain Vs ITD, Kiran Hospital, 8-R-4 & 5, Ward-1, TDS, Near Love Garden Chouraya, Bhilwara. R.C. Vyas Colony, Bhilwara-311001. (Appellant) (Respondent) PAN NO. AOPVJ 9883 M (Virtual hearing) Shri Rajendra Jain-Adv. Assessee

JYOTI MALIWAL,BHILWARA vs. ITO, TDS, BHILWARA

In the result, the appeals of the assessee are allowed for statistical

Housing Board, TDS, Shastri Nagar, Bhilwara. Bhilwara-311001. (Appellant) (Respondent) PAN NO. BFZPM 7523 P ITA Nos. 76/Jodh/2023 (ASSESSMENT YEAR- 2015-16) Kiran Jain Vs ITD, Kiran Hospital, 8-R-4 & 5, Ward-1, TDS, Near Love Garden Chouraya, Bhilwara. R.C. Vyas Colony, Bhilwara-311001. (Appellant) (Respondent) PAN NO. AOPVJ 9883 M (Virtual hearing) Shri Rajendra Jain-Adv. Assessee

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

Property i) Infrastructural receipt 3,28,975.32 Own warehouse building and goods store on ware house. ii) Rental receipt 37,07,531.68 Goods stored on rented ware houses. Hence your view that A.O. has not verified the expenditure claimed is neither correct nor prejudicial to the interest of revenue. (4) EXPLANATION IN RESPECT OF NON VERIFICATION OF DEDUCTION

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

In the result the appeals of the assessee ITA Nos

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

property and transactions as recorded on such loose paper were false and incorrect. The Ld AO neither found any material or evidence as a result of search to corroborate the same nor brought on record any adverse material in contrary to statement & affidavits of Shri K.L. Gandhi and other evidence furnished by appellant. The Ld. AR argued that

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

64,930 Land at Khara (3.56 Hq) 7. 25,998 Land at Meghasar (1/3 portion of 31.66 Hq) 8. 2,22,202 9. Land at Nokha 1... 85,038 10. Land & Building at Ratansagar Well 2,30,535 Land in JNV Colony (6A-38, 1/2 portion) 11. 17 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT 5,777 Plot at Ganganagar

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