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

65 (w.e.f.\n1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 29 (w.e.f.\n10.7.1978).] in the course of any proceeding under this Act in respect of any such firm as\nis referred to in that sub-section is satisfied that the firm was guilty of any of the acts\nspecified in Chapter XXI, he may impose or direct

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

65 (w.e.f.\n1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 29 (w.e.f.\n10.7.1978).] in the course of any proceeding under this Act in respect of any such firm as\nis referred to in that sub-section is satisfied that the firm was guilty of any of the acts\nspecified in Chapter XXI, he may impose or direct

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

65 (w.e.f.\n1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 29 (w.e.f.\n10.7.1978).] in the course of any proceeding under this Act in respect of any such firm as\nis referred to in that sub-section is satisfied that the firm was guilty of any of the acts\nspecified in Chapter XXI, he may impose or direct

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

65 (w.e.f.\n1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 29 (w.e.f.\n10.7.1978).] in the course of any proceeding under this Act in respect of any such firm as\nis referred to in that sub-section is satisfied that the firm was guilty of any of the acts\nspecified in Chapter XXI, he may impose or direct

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

65 (w.e.f.\n1.10.1998).] [Commissioner (Appeals)] [ Inserted by Act 29 of 1977, Section 29 (w.e.f.\n10.7.1978).] in the course of any proceeding under this Act in respect of any such firm as\nis referred to in that sub-section is satisfied that the firm was guilty of any of the acts\nspecified in Chapter XXI, he may impose or direct

APNA GHAR ASHRAM,JODHPUR vs. DDIT, CPC / ITO, WARD (EXEMPTION), BANGALORE / JODHPUR

In the result, appeal of the Assessee is allowed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

65,21,700/-. The assessee filed a rectification application before CPC, which was rejected, and thereafter filed an appeal before the CIT(A). The CIT(A), however, upheld the action of CPC, holding that since the audit report in Form 10B was verified only on 17.04.2023 beyond the due date for filing such report the CPC was justified in denying

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

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

65,000/- respectively given which have been deleted vide page 23 of the CIT(A) order.\nHence, the ld. CIT(A) ought to have confined enhancement only in the years where the subject\nmatter or related issue involved in those year before him not of the other years i.ePower of\nenhancement conferred on CIT(A) can be exercised only

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

In the result, the appeal of the assessee is allowed

65,06,891/- and claimed exemption u/s 54F of the Act as he invested net consideration towards investment in the purchase/construction two residential houses. The assessee furnished these information in the ITR and furnished supporting documents during the course of assessment proceedings and in due appreciation of flats and law in force, it has been allowed by the Assessing Officer

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

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

65,000/- respectively given which have been deleted vide page 23 of the CIT(A) order.\nHence, the ld. CIT(A) ought to have confined enhancement only in the years where the subject\nmatter or related issue involved in those year before him not of the other years i.ePower of\nenhancement conferred on CIT(A) can be exercised only

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

65,000/- on 21.09.2012 Rs.50,000/- on 07.12.2013 and Rs.80,000/- on 02.03.2012 come closer to date of cash deposit Rs. 2,00,000/- on A/c of Ire application on 10.02.2012. Shri Mangilal Gurjar do have PAN Card, however he is not assessed to tax as income is below taxable limit. Therefore, the appellant explanation for share application by Shri

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

65,000/- on 21.09.2012 Rs.50,000/- on 07.12.2013 and Rs.80,000/- on 02.03.2012 come closer to date of cash deposit Rs. 2,00,000/- on A/c of Ire application on 10.02.2012. Shri Mangilal Gurjar do have PAN Card, however he is not assessed to tax as income is below taxable limit. Therefore, the appellant explanation for share application by Shri

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

65 DTR 196 has held that it is the discretion of the taxing authorities as to what should be the percentage of profit that should be applied and that the discretion should be exercised on settled practice. (xii) In view of these facts, after the rejection of books of accounts u/s 145, the income of the appellant is required

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

65 DTR 196 has held that it is the discretion of the taxing authorities as to what should be the percentage of profit that should be applied and that the discretion should be exercised on settled practice. (xii) In view of these facts, after the rejection of books of accounts u/s 145, the income of the appellant is required

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

65 DTR 196 has held that it is the discretion of the taxing authorities as to what should be the percentage of profit that should be applied and that the discretion should be exercised on settled practice. (xii) In view of these facts, after the rejection of books of accounts u/s 145, the income of the appellant is required

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

65 DTR 196 has held that it is the discretion of the taxing authorities as to what should be the percentage of profit that should be applied and that the discretion should be exercised on settled practice. (xii) In view of these facts, after the rejection of books of accounts u/s 145, the income of the appellant is required

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

65 DTR 196 has held that it is the discretion of the taxing authorities as to what should be the percentage of profit that should be applied and that the discretion should be exercised on settled practice. (xii) In view of these facts, after the rejection of books of accounts u/s 145, the income of the appellant is required

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

65 DTR 196 has held that it is the discretion of the taxing authorities as to what should be the percentage of profit that should be applied and that the discretion should be exercised on settled practice. (xii) In view of these facts, after the rejection of books of accounts u/s 145, the income of the appellant is required

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

65 DTR 196 has held that it is the discretion of the taxing authorities as to what should be the percentage of profit that should be applied and that the discretion should be exercised on settled practice. (xii) In view of these facts, after the rejection of books of accounts u/s 145, the income of the appellant is required