LALIT JOHARI,JODHPUR vs. ACIT, CENTRAL CIRCLE-2,, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Kul Bharat & Shri Manish Borad40/Jodh/2019 (Assessment Year- 2014-15) Vs The Acit Shri Lalit Johri 65-A, Bank Colony, Rai Central Circle-2 Ka Bagh, Jodhpur Jodhpur (Appellant) (Respondent) Pan No. Agfpj 5542 H

reassessment or recomputation exceeds the tax on the on the total income determined [under sub-section (1) of section 143 or] on the basis of the earlier assessment aforesaid. 6.3 On a reading of the above sub section (3) of Section 234A

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

reassessment proceedings were vitiated.", "result": "Allowed", "sections": [ "154", "250", "148", "133A", "131", "147", "189(3)", "234A", "234C", "282BB", "292B" ], "issues

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

reassessment proceedings were deemed illegal and void.", "result": "Allowed", "sections": [ "154", "250", "148", "147", "189(3)", "234A", "234C", "133A", "131", "194C

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

sections": [ "148", "147", "189(3)", "154", "250", "133A", "131", "292B", "234A", "234C" ], "issues": "Whether the reassessment proceedings initiated by issuing

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

reassessment proceedings were invalid. The CIT(A) erred in upholding the validity of the notice and the subsequent proceedings.", "result": "Allowed", "sections": [ "148", "147", "189(3)", "154", "250", "133A", "131", "292B", "234A

INCOME TAX OFFICER, WARD-1, BARMER vs. PUSHP RAJ BOHRA, JALORE

The appeal of the revenue is allowed, in the manner discussed as above

Bench: Shri Rajpal Yadav, HonʼBle & Dr. Mitha Lal Meena, Hon'Bleito, Ward-1, Barmer. Vs. Pushp Raj Bohra, M-09, Shivaji Nagar, Jalore - 343001. Pan No. Aanpb4456C Assessee By Shri Goutam Chand Baid, C.A. Revenue By Smt. Runi Pal, Cit (D.R.) Date Of Hearing 29.04.2025. Date Of Pronouncement 01.03.2025. Order Per Dr. Mitha Lal Meena, A.M.: The Captioned Appeal Has Been Filed By The Revenue Against The Order Of The Id. National Faceless Appeal Centre [Nfac/Cit(A)], Delhi Dated 08.02.2024 In Respect Of Assessment Year: 2017-18 Where The Department Has Raised Following Grounds: 1. Whether The Id. Cit(A) Is Justified In Facts & Law In Directing To Treat The Income From The Sale Of Immovable Properties As Capital Gains Instead Of Business Income, By Ignoring The Fact That Assesse & His Business Concerns Are Engaged In The Business Of Property & Real Estate Development & Huge Expenses Of Rs. 8.72 Cr. Were Incurred By Assessee On Development Of Projects To Earn Profit. 2. Whether The Id. Cit(A) Has Erred In Law & Facts By Directing The Ao To Treat The Income From The Sale Of Immovable Properties As Income From Capital Gains Instead Of Business Income By Merely Following The Order Of Hon'Ble

234A & 234B of the Act. The interest under these sections is consequential in nature and has to be charged. However, the AO shall rework the said interest after considering the relief granted to the appellant in deciding ground no.2 to 4 above. 10.In the result, the appeal is treated as partly allowed for statistical purpose

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)

section 250 of the I.T. Act, 1961, for the assessment year 2018-19. The assessee has raised the following grounds of appeal :- “1.1 The impugned order u/s 153A rws 143(3) of the I.T. Act. 1961 dated 31.05.2021 as well as the action taken u/s 153A and notices u/s 143(2) or other notices are illegal

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)

234A,B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full. 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date of hearing

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

234A, B,C and D. The interest so charged is being totally contrary to the\nprovision of law and on facts of the case and hence same may kindly be deleted in full .\n“Revised Ground No.3: Rs.1,14,89,554/-:-The ld. CIT(A) has grossly erred in law as\nwell as on the facts of the case