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

carried by assessee firm it is clear that the present case is definitely covered under the eligibility criteria of section 80IB (11A). v. During the course of assessment proceeding the A.O. has accepted the claim of exempted income of handling and transportation only after detailed scrutiny of receipts and expenditure claimed their against. vi. Your honour has failed to consider

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

carrying on business in Bombay and also in Rajkot. The profits from the Rajkot business were assessed by the Income-tax Officer at Rs. 1,17,643. The Income-tax Officer also found remittances to the extent of Rs. 4 lakhs from Rajkot to Bombay, but did not include that amount in the assessment in view of the concession allowed

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

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

carried out during the year. The appellant provided its bank statement to prove its point that no payment has been made to Manisha Parmar, as alleged. 2.3 The AO completed the assessment making an addition of Rs.75,00,000/- u/s 69. The CIT(A), before whom all the evidence which was filed before the AO as well, was again furnished

THAKUR BUILDCON (P) LTD. ,RAJSAMAND vs. ITO, WARD-1, RAJSAMAND

Appeal stands dismissed whereas the assessee’s ground stands partly allowed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ Ita No.345/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Thakur Buildcon (P) Ltd. Income Tax Officer-Ward-1 C/O. Rajendra Jain Advocate Rajsamand बनाम/ 106, Akshay Deep Complex, Rajasthan-313 324. Vs. 5Th B Road, Sardarpura Jodhpur, Rajasthan-342 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7930-M (अपीलाथ"/Appellant) (""यथ" / Respondent) : & आयकरअपील सं./ Ita No.346/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2009-10) Income Tax Officer-Ward-1 Thakur Buildcon (P) Ltd. बनाम/ Rajsamand Thakurgarh N.H. 8 Rajasthan-313 324. Sevali, Rajsamand Vs. Rajasthan-313 324. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacct-7930-M (अपीलाथ"/Appellant) (""यथ" / Respondent) :

loss of Rs.1.66 Lacs was processed u/s 143(1). 4.2 The assessee reflected Gross Profit (GP) rate of 13.47% against sales of Rs.169.90 Lacs. This was stated to be first year of assessee’s business under that unit. The assessee maintained that the purchases were genuine, regular books were maintained which were duly audited and payment to the said supplier

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)

loss, claim for disallowance of interest of substantial amount, additions made on account of unexplained cash entries in the bankaccounts, etc.the ITAT noticed inter alia that all the additions werenot based upon anyfresh materials seized during the course of search. That was the first groundfor setting aside the order; the lTAT also considered and decided in fovouroftheassessee on the merits

SHRI GOPAL SONI ,BIKANER vs. ACIT, CIRCLE-1, BIKANER

In the result the appeal filed by the assessee is allowed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripoteshri Gopal Soni Prop Vs. The Acit, Circle – 1 Durga Silver Home Bikaner. Katla Chowk Nokha Rajasthan. Bikaner-334803, Rajasthan. Pan/Gir No. : Aemps5097M Appellant .. Respondent Assessee By : None Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 11.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Assessee Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals), Bikaner Passed U/S 154 & 250 Of The Income Tax Act, 1961. The Assessee Has Raised The Following Grounds Of Appeal.

reassess the income u/s 154. The said mistake is not of record That was a debatable matter so no order this section should be made. The power conferred by provisions of Sec. 154/155 is a power to correct mistakes and not a power of review U/S 154, an A.O. cannot be permitted to revise or review his earlier order, there

M/S. SIR PRATAP HERITAGE HOTELS PVT. LTD. ,MADHYA PRADESH vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

The appeal stands allowed for statistical purposes

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

losses of earlier years. 1.3 The Ld. Authorized Representative for the assessee (AR), at the outset, drawing our attention to Ground Nos. 1 & 2 challenged the validly of assessment proceedings by submitting that since no incriminating evidence / material was found during the course of search, the additions would not be sustainable under law. The assessment proceedings for the year

M/S. SIR PRATAP HERITAGE HOTELS PVT. LTD. ,MADHYA PRADESH vs. ACIT, CENTRAL CIRCLE-1, JODHPUR

The appeal stands allowed for statistical purposes

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. Nos.488 To 494/Jodh/2017 ("नधा"रणवष" / Assessment Years: 2008-09 To 2014-15) Sir Pratap Heritage Hotels Pvt.Ltd. Acit– Central Circle-1 बनाम/ 1, Amarkantak Road Jodhpur Dhanpuri, Shahdol Rajasthan Vs. Madhya Pradesh-484 114. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aajcs-4923-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

losses of earlier years. 1.3 The Ld. Authorized Representative for the assessee (AR), at the outset, drawing our attention to Ground Nos. 1 & 2 challenged the validly of assessment proceedings by submitting that since no incriminating evidence / material was found during the course of search, the additions would not be sustainable under law. The assessment proceedings for the year