MAHENDRA SINGH DHARAMPAL & CO.,UDAIPUR vs. ACIT, CIRCLE-2, UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blemahendra Singh Dharampal & Acit Circle 2, Co Udaipur - 313001 15-18, Diamond Plazza, Hiran Magri Sect 5, Udaipur - 313001 Pan No. Aadfm 9764 A Assessee By Shri Yogesh Pokharna, C.A. (Physical) Revenue By Shri K.C. Meena, Addl. Cit-Dr (Virtual) Date Of Hearing 13.01.2026. Date Of Pronouncement 28.01.2026. Order Dr. Mitha Lal Meena, A.M.: The Appeal Is Filed By The Assessee Against The Order Of The Commissioner Of Income Tax, Appeal [Hereinafter Referred To As The Cit(A)] Udaipur Dated 19.03.2024 For The Assessment Year 2011-12 Challenging Therein Confirmation Of Penalty Of Rs. 1,54,500/- Levied U/S 271(1)(C) By The Ao.

24,080/- and subsequently filed return of income in compliance to notice u/s 153A on 11th October, 2013, declaring Rs. 81,14,470/- as its total income. Assessment was completed u/s 144 read with Section 113 of the Act vide order dated 16th March, 2014 with the addition of Rs. 5,00,000/- by disallowing remuneration paid to partners

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

In the result, the appeal of the assessee is partly allowed

penalty proceedings under Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s

LOKESH SETHIYA,CHITTORGARH vs. ITO, CHITTORGARH

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

Section 143(3) of the Income Tax Act, 1961 (in short 'the Act') dated 14.12.2018. Lokesh Sethiya vs. ITO 2. The assessee has raised the following grounds:- “1. That on the facts and in the circumstances of the case, the ld. CIT(A) has erred in sustaining the addition of Rs. 12,24,265/- being cash deposited in bank account

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating penalty proceedings uis 274 and 271(1)(C) 9.1 The initiation of penalty is not appealable. The ground

SEEMA PANDIT,MOUNT AU vs. ITO, WARD, MOUNT ABU

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: The Cit(A) To Rectify The Order. The Cit(A) Has Rejected The Application U/S 154 Vide Order Dated 29.3.2019 & Served The Order On The Assessee On 19.4.2019. After Rejection Of His Application U/S 154, The Assessee Has Immediately Filed This Appeal Before The Hon'Ble Tribunal..

Section under which notice issued Date of Remarks issuance 1. 142(1)/143(2) 18-08-2010 None attended 2. 142(1)/143(2) 20-08-2010 None attended Seema Pandi vs. ITO. 3. 142(1)/143(2) 07-01-2011 None attended 4. 142(1)/143(2) 31-01-2011 None attended 5. 142(1)/143

JAISALMER CENTRAL CO-OPERATIVE BANK LIMITED,JAISALMER vs. ITO WARD-1, BARMER

In the result, appeal of the assessee is allowed for statistical

section 271(1)(c) of the Income Tax Act, by the ITO, Ward-1, Barmer. 2 The Jaisalmer Central Co-operative Bank Ltd., 2. The assessee has marched this appeal on the following grounds:- “1. That the ld. CIT(A) NFAC factually and legally erred in confirming the penalty of Rs. 1690138/- under S. 271(1)(c) imposed