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

reassessment proceedings. Since all partners had died and the firm had dissolved before the notice was issued, the notice was invalid and served on a non-existent entity. The Assessing Officer failed to implead the legal heirs and did not pass a speaking order on the objections raised.", "result": "Allowed", "sections": [ "148", "147", "189(3)", "154", "250

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

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

sections": ["147", "148", "250", "69A", "115BBE", "148A", "151"], "issues": "Whether the reassessment proceedings initiated under Section 147/148 are valid without

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.”

250 of the I.T. Act, 1961, for the assessment year 2009-10. The assessee has raised the following grounds of appeal :- 2 Heera Lal Kasara, Udaipur. “1. The ld. CIT (A) has erred in sustaining the action of ld. AO in initiating the proceedings u/s 148, which is bad in law and bad on facts. The original assessment was made

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

In the result, appeal of the assessee is allowed

250 of the I.T. Act, 1961,\nfor the assessment year 2014-15.\n2.\nThe assessee has raised the following grounds of appeal :-\n1. That on the facts and circumstances of the case, the ld. CIT (A) erred in\nconfirming the AO's order dated 28.12.2017 passed for the AY 2014-15 u/s\n153A r.w.s. 143(3) of the Act without

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

250/- as on 01.04.2012 further rises to Rs. 1,24,875/- as on 01.04.2013 inspite of monthly repayment of Rs. 2,350/- till May 2011, Rs. 3,750/- till Aug 2012, Rs. 5,375/- till July 2013 and it rises to Rs. 8,375/- & Rs. 9,625/- during F.Y. 2013-14. His second debt A/c with UBI begins with

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

250/- as on 01.04.2012 further rises to Rs. 1,24,875/- as on 01.04.2013 inspite of monthly repayment of Rs. 2,350/- till May 2011, Rs. 3,750/- till Aug 2012, Rs. 5,375/- till July 2013 and it rises to Rs. 8,375/- & Rs. 9,625/- during F.Y. 2013-14. His second debt A/c with UBI begins with

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

250. 6. The Ld. CIT (DR) in her contentions referred to the relevant paras of the assessment order on facts and merits of the case which were neither addressed by the Ld. NFAC while relying on the Tribunal decision in the assessee own case wherein the Tribunal followed judgment declined in the assessee's brother's Mr. RameshRaj Bohra (supra

MITHLESH SUHALKA,UDAIPUR vs. ITO, WARD 1(1), UDAIPUR

In the result, all the three appeals filed by the Revenue are dismissed

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

250 of the Income-tax Act, 1961 (in shot, ‘the Act) for the Assessment Year 2007- 08, date of order 11/02/2023. The impugned order emanated from the order of the Learned Income-tax Officer, Ward 1(1), Udaipur (in short, ‘the Ld.AO’) passed u/s 143(3) / 254 / 147 of the Act, date of order 30/03/2015. 2 Shri Mithleh Suhalka

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)

reassess taking into consideration the other material in respect ofcompleted assessments/unabated assessments. Meaning thereby, in respect ofcompleted/unabated 8 Tarun Murdia , Udaipur assessments, no addition can be made by the AO in absence ofany incriminating material found during the course of search under Section 132 orrequisition under Section 132A of the Act, 1961. 3. The following facts is also supporting

MANOJ KUMAR KHUBANI,BARMER vs. DC CEN CIR 2 JDH, JODHPUR

In the result, stands ALLOWED

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

section 133A of the Act, loose papers were impounded wherein unaccounted transactions are recorded and assessee has offered undisclosed income of Rs. 1,25,00,000/- on the basis of discrepancies found in the impounded documents. After this observation, the AO has reproduced the statements of the assessee recorded during survey on 8.2.2018. He has also reproduced the letter given

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

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

250, highlighted the fact that the principle of evidence law are not to be ignored by the authorities, but at the same time, human probability has to be the guiding principle, since the AO is not fettered, by technical rules evidence, as held by the Hon'ble Supreme Court in the case of Dhakeshwari Cotton Mills

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

VINOD (RATAN) SUHALKA,UDAIPUR vs. ACIT, CENTRAL CIRCLE-1, UDAIPUR

In the result, the appeals of the assessee are allowed

Bench: Shri B. R. Baskaran & Shri Sandeep Gosain

250 to delete the penalty:— "The Assessing Officer is empowered under the Act to initiate penalty proceedings once he is satisfied in the course of any proceedings that there is concealment of income or furnishing of inaccurate particulars of total income under clause (c). Concealment, furnishing inaccurate particulars of income are different. Thus, the Assessing Officer while issuing notice

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)

250 of the Income 1 Indu Bal Porwal vs. DCIT Central Circle-1, Udaipur Tax Act, 1961 [“the Act”] is perverse, arbitrary, and bad in law, non-speaking and without jurisdiction. 2. Under the facts and circumstances of the case and in law, Ld. CIT (A)’s Order is without application of mind, perverse and untenable in law which requires

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

reassessment proceeding U/s 147 of the Act without obtaining proper satisfaction and sanction from the superior authority U/s 151 of the Act. I have carefully considered the facts and submissions of the Learned AR and the decisions relied on by him. This is 3 SMT SHAHNAJ VS ITO, WARD-2, CHURU the case where originally the appellant had not filed