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. 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.

undisclosed income aggregating Rs. 2,18,11,563/- based on seized material and discrepancy found as under:- i. Disclosure of Rs. 11,0,000/- on account of loan of unaccounted commission income from property transaction. ii. Disclosure of Rs. 5,66,563/- on account of loan given from unaccounted sources of Rs. 4,75,00/- and interest income thereon

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.

undisclosed income aggregating Rs. 2,18,11,563/- based on seized material and discrepancy found as under:- i. Disclosure of Rs. 11,0,000/- on account of loan of unaccounted commission income from property transaction. ii. Disclosure of Rs. 5,66,563/- on account of loan given from unaccounted sources of Rs. 4,75,00/- and interest income thereon

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

house on rent for five years to Shri Rajendra Karnani as per agreement. After competition of period of five year he vacates the premises. During the year the appellant had utilized for self- purpose and not given on rent to anyone. The rental income of Rs 78,000/- as per agreement was disclosed by appellant while filing

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

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

undisclosed income and the reasonability of the explanation so\noffered by the Assessee keeping into account the facts and circumstances of the\nrelevant case. In fact, if we look at the provisions of section 133A, clause (iii) of\nsub-section (3) provides that an income tax authority acting under this section\nshall record the statement of any person which

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)

Undisclosed Foreign Income and Assets) and imposition of Tax Act, 2015. 18. Under the facts and circumstances of the case and in law, the Ld. CIT(A) has erred in upholding the impugned additions u/s 69 and 69A of the Act in the hands of Appellant on account of alleged unexplained foreign assets. 19. Under the facts and circumstances

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

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

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

undisclosed income or property discovered in course of search which were not produced or not already disclosed or made known in course of original assessment—Assessment in respect of each of six assessment years was separate and distinct assessment—U/s.153A , assessment had to be made in relation to search or 7 Tarun Murdia , Udaipur requisition, namely, in relation to material

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

undisclosed income invested in construction of hospital building at Rs.1,01,00,000/- but included income of Rs.1,00,00,000/- in his return of income). (ii). On the facts and in the circumstances of the case the ld. AO has erred on facts and in law in invoking provision of section 115BBE of the Act on the professional income

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

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

undisclosed income of assessee and passed the assessment order u/s 143(3) of the Act assessing the total income of Rs. 73,92,980/- by making addition of Rs. 68,95,000/- as unexplained cash deposits in bank account u/s 69A of the Act. 3. It was submitted that the assessee only source of income is rental income which

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

House Property which too confirmed by the Commissioner of Income Tax (Appeal) after providing part relief in respect of statutory deduction@ 30% which is bad in law. Sh. Murlidhar Kriplani vs. ITO 6. That the appellant craves its right to add, alter, amend, modify or substitute any of the grounds of appeal on or before the time of hearing

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

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

Bench: Us.

house property for an amount of Rs.60,00,000/-. A payment of Rs.36,00,000/-was made on 27.11.2015 and the remaining payment was made on 30.04.2016. The Assessing Officer failed to verify the said information as to whether the registered deed was executed or not. The AO is directed to examine this issue after verifying necessary details and documents

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

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." And finally, it was held that on the date of search, the assessments for A.YS 2002-03, 2005-06 and 2006-07, already stood completed and since no incriminating material was unearthed during

DCIT, CENTRAL CIRCLE-2, UDAIPUR vs. M/S. ASHAPURNA INFRAPROJECT PVT. LTD., , UDAIPUR

In the result, the appeal filed by Revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripote.

undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." And finally, it was held that on the date of search, the assessments for A.YS 2002-03, 2005-06 and 2006-07, already stood completed and since no incriminating material was unearthed during

SHRI AMANDEEP SINGH ,PUNJAB vs. ITO, WARD-1,, SRIGANGANAGAR

In the result, the appeal filed by the assessee stands allowed and Stay Application No

Bench: Shri N.K.Saini & Shri N.K. Choudhryassessment Year: 2009-10

Property is From his Undisclosed Income and Making the Addition U/s 69 of the Income Tax Act. No Information whatsoever in Nature Regarding Source of Unexplained Investment had been given in Reasons or not mentioned in Assessment. So Addition cannot be upheld on this Ground. 8. That the Ld. A.O. had failed to made the addition on the basis

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

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 of Rs. 5,17,176/- was made by the ld. AO by treating the same as deemed income