SHAHNAJ,NEAR BHERUDANJI WELL vs. INCOME TAX OFFICER, WARD-2, INCOME TAX OFFICE

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Dr Mitha Lal Meenasmt. Shanaj Vs The Ito W/O Shri Aslam Khan Ward-2, Churu, Near Bherudan Ji Well,Ward No. 22 Churu Sardarshahar,Churu – 331 403 (Appellant) (Respondent) Pan No. Fpmps 3570 D

Section 54F of the Act to the assesee. To this effect, the ld. AR of the assessee has repeated the same arguments as were made before the ld.CIT(A) and thus he has filed the detailed written submission to counter the orders of the lower authorities and the same is reproduced as under:- 1. The assessee is a lady dependent

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

11 & 12 can be given as filing of return of income in time is a pre-condition for availing benefit under section 12AA of the Act as per section 12A(1)(b) of the I.T. Act 1961. As such, cash deposited of Rs. 16,79,12,657/ -in bank accounts, earned interest income of Rs. 20,07,054/ - and purchase

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

11. In this context, we have noted that the reasons proceeded on two fundamental\ngrounds. One, that the property in question was sold for a sum of Rs. 1,18,95,000/- and\ntwo; that the assessee had not filed the return and that therefore his 1/3rd share out of the\nsale proceeds was not offered to tax. Both these

NAHAR COLOURS AND COATINHGS PRIVATE LIMITED,UDAIPUR vs. PRINCIPAL COMMISSIONER OFINCOMETAX, UDAIPUR

In the result, appeal of the assessee is allowed

11 Nahar Colours and Coatings Private Ltd 5.2.2 As regards the disallowance of Rs. 15,24,003/- in terms of section 36(1)(va) r.w.s. 2(24)(x) of the Act the issue was covered based on the jurisdictional high court decision and therefore, the issue was debatable and law does not permit the review of each every order after

ACIT, CIRCLE, PALI. vs. M/S. RAJASTHAN MARUDHARA GRAMIN BANK, , JODHPUR

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1, Jodhpur. Notice u/s 148 dated 26—03—2014 which got served upon assessee on dated 28—03—2014. Assessment was completed and the AO made disallowance of Rs.78,61,442/- against standard assets (inclusive of sub-standard assets) and; Rs. 12,30,236/- u/s 14A of the Act. 3.1 At the time of hearing, the ld. counsel

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1, Jodhpur. Notice u/s 148 dated 26—03—2014 which got served upon assessee on dated 28—03—2014. Assessment was completed and the AO made disallowance of Rs.78,61,442/- against standard assets (inclusive of sub-standard assets) and; Rs. 12,30,236/- u/s 14A of the Act. 3.1 At the time of hearing, the ld. counsel

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1, Jodhpur. Notice u/s 148 dated 26—03—2014 which got served upon assessee on dated 28—03—2014. Assessment was completed and the AO made disallowance of Rs.78,61,442/- against standard assets (inclusive of sub-standard assets) and; Rs. 12,30,236/- u/s 14A of the Act. 3.1 At the time of hearing, the ld. counsel

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ADDITIONAL CIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1, Jodhpur. Notice u/s 148 dated 26—03—2014 which got served upon assessee on dated 28—03—2014. Assessment was completed and the AO made disallowance of Rs.78,61,442/- against standard assets (inclusive of sub-standard assets) and; Rs. 12,30,236/- u/s 14A of the Act. 3.1 At the time of hearing, the ld. counsel

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1, Jodhpur. Notice u/s 148 dated 26—03—2014 which got served upon assessee on dated 28—03—2014. Assessment was completed and the AO made disallowance of Rs.78,61,442/- against standard assets (inclusive of sub-standard assets) and; Rs. 12,30,236/- u/s 14A of the Act. 3.1 At the time of hearing, the ld. counsel

M.G.B. GRAMIN BANK (THROUGH SUCCESSOR RAJASTHANMARUDHARA GRAMIN BANK),JODHPUR vs. ACIT, PALI

Appeals are disposed off in the terms indicated as above

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

1, Jodhpur. Notice u/s 148 dated 26—03—2014 which got served upon assessee on dated 28—03—2014. Assessment was completed and the AO made disallowance of Rs.78,61,442/- against standard assets (inclusive of sub-standard assets) and; Rs. 12,30,236/- u/s 14A of the Act. 3.1 At the time of hearing, the ld. counsel

SMT. JAYA MOGRA,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA No

11 Smt. Jaya Mogra CIT(A) is relevant to understand the issue and therefore, the same is reiterated here in below : “3.5 From the above fact it is clear beyond doubt that the source of deposit in bank is the sale consideration received through banking channel and not bash cash and has direct nexus with the sale of land

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

11 12 2011- 2012- 126/Jodh/2021 10098959/ 252474/- 229751/- 4,82,225/- 12 13 - 2012- 2013- 127/Jodh/2021 3273595/- 81840/- 70374/- 1,52,164/ 13 14 5. Against this assessee has filed appeal before the Honble CIT(A). The assessee has filed WS and details by stating that During the course of assessment proceedings, I have filed the Form 27C duly signed

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

11 12 2011- 2012- 126/Jodh/2021 10098959/ 252474/- 229751/- 4,82,225/- 12 13 - 2012- 2013- 127/Jodh/2021 3273595/- 81840/- 70374/- 1,52,164/ 13 14 5. Against this assessee has filed appeal before the Honble CIT(A). The assessee has filed WS and details by stating that During the course of assessment proceedings, I have filed the Form 27C duly signed

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

11 12 2011- 2012- 126/Jodh/2021 10098959/ 252474/- 229751/- 4,82,225/- 12 13 - 2012- 2013- 127/Jodh/2021 3273595/- 81840/- 70374/- 1,52,164/ 13 14 5. Against this assessee has filed appeal before the Honble CIT(A). The assessee has filed WS and details by stating that During the course of assessment proceedings, I have filed the Form 27C duly signed

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

1- 7- 1998 for a consideration of Rs. 3,95,000, and the first floor of the building with a built up area of 1600 sq.ft. alongwith 50% undivided share in land (viz. 171 sq.yards) was bought by the assessee under the second sale deed dated 15-7-1998 for a consideration of Rs.2,85,000.. Both the ground

M/S. RASIK PRIYA RESORTS PVT. LTD. ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Jodh/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S.Rasik Priya Resorts Pvt. The Deputy Commissioner Ltd., V Of Income Tax, 11, Mangal Complex, S. Central Circle-2, Udaipur. Saifan Choraha, Bedla Road, Udaipur. Pan: Aafcr 5546 N Appellant/ Assessee Respondent/ Revenue Assessee By Shri Rakesh Lodha – Ca Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 10/08/2023 Date Of Pronouncement 30/10/2023

11. As per the provisions of Section 153A, in case of a search under Section 132 or requisition under Section 132A, the AO gets the jurisdiction to assess or reassess the ‘total income’ in respect of each assessment year falling within six assessment years. However, it is required to be noted that as per the second proviso to Section 153A

M/S. RASIK PRIYA RESORTS PVT. LTD. ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

In the result, appeal of the assessee in ITA

Bench: Shri Pavan Kumar Gadale & Dr. Dipak P. Ripoteआयकर अपील सं. / Ita Nos.199 & 200/Jodh/2018 िनधा"रण वष" / Assessment Years : 2012-13 & 2013-14 M/S.Rasik Priya Resorts Pvt. The Deputy Commissioner Ltd., V Of Income Tax, 11, Mangal Complex, S. Central Circle-2, Udaipur. Saifan Choraha, Bedla Road, Udaipur. Pan: Aafcr 5546 N Appellant/ Assessee Respondent/ Revenue Assessee By Shri Rakesh Lodha – Ca Revenue By Smt. Alka Rajvanshi Jain – Cit(Dr) Date Of Hearing 10/08/2023 Date Of Pronouncement 30/10/2023

11. As per the provisions of Section 153A, in case of a search under Section 132 or requisition under Section 132A, the AO gets the jurisdiction to assess or reassess the ‘total income’ in respect of each assessment year falling within six assessment years. However, it is required to be noted that as per the second proviso to Section 153A

HEERA LAL KASARA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honours.”

reassessment proceedings initiated under section 147 of the Act. The objections of the assessee were duly disposed off by the AO vide his letter dated 15.12.2016.Thereafter, the AO issued show cause notice asking the assessee to show cause as to why the undisclosed GP of Rs. 47,79,046/- should not be treated as income from undisclosed sources vide letter