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)

Reassessment—Income escaping assessment—Validity thereof—Case of assessee was selected for scrutiny as per provisions of section 147 and 151 and accordingly notice u/s 148 was issued to assessee— Proceedings u/s 147/148 were initiated after recording reasons on basis of information received from Investigation Wing of Department on basis of search and seizure

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

147,\nsection 148, section 149, section 151 and section 153, in the case of a person\nwhere a search is initiated under section 132 or books of account, other\ndocuments or any assets are requisitioned under section 132A after the 31st\nday of May, 2003, the Assessing Officer shall—\n(a) issue notice to such person requiring him to furnish

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

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

In the result the appeal of the assessee in ITA No

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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

seizure action, jurisdiction over these cases was assigned to the DCIT/ACIT, Central Circle-2. Udaipur U/s 127 of 1.T. Act vide order no. 36/2017-18 dated 20.03.2018 u/s 127 of I.T. Act, 1961 by the Pr. Commisioner of Income Tax- Udaipur. 4.1 Mewar hospital Pvt. Ltd., (earlier known as Mewar Orthopedic Hospital Pvt Ltd up to 08.07.13) the Assessee filed

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)

seizure proceedings were carried out at Udaipur in GBH American Hospital Group at Udaipur and based on the same notice u/s 153A of the Act was issued on 03.02.2020 to the Assessee. Thereafter, in compliance thereof Assessee filed its return of income along with notes to return of income, which is available at page no. 2-15 of Paper Book

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

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

u/s 147 may kindly be declared as erroneous and void ab initio. 2. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the addition made by Ld. AO for Rs. 78,60,000/-treating the amount received towards subscription of share capital as unexplained cash credit. The addition so sustained

M/S. SUPER SHIV SHAKTI MINCHEM PVT. LTD.,JODHPUR vs. ITO, WARD-3, , BHILWARA

In the result, both the above appeals filed by the Assessee are dismissed

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

u/s 147 may kindly be declared as erroneous and void ab initio. 2. That on the facts and in the circumstances of the case, the Ld. CIT (A) erred in sustaining the addition made by Ld. AO for Rs. 78,60,000/-treating the amount received towards subscription of share capital as unexplained cash credit. The addition so sustained

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

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

seizure\noperation under section 132(1) of the Act was carried out on 03.01.2019 at the\nvarious premises of 'Rajawat Group, Udaipur' to which the assessee belongs, and\nhis case was covered in that search. Assessee is an individual and his status during\nthe year was NRI and he derived Interest income, which was disclosed by him\nunder the head

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

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

seizure\noperation under section 132(1) of the Act was carried out on 03.01.2019 at the\nvarious premises of 'Rajawat Group, Udaipur' to which the assessee belongs, and\nhis case was covered in that search. Assessee is an individual and his status during\nthe year was NRI and he derived Interest income, which was disclosed by him\nunder the head

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, appeal of the assessee is dismissed

search resulted into seizure of unaccounted cash of Rs. 19.37\ncrores (related accommodation entries and commission earned thereon) along with\nincriminating digital as well as documentary evidences. Clandestine record of\nunaccounted cash, synchronized trading, proving bogus LTCG in various BSE\nlisted scrips and transport of such cash through angadiyas was found to be\nmaintained in secret Tally Data file with

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

In the result, appeal of the assessee is partly allowed

147 was initiated to verify the source of Investment made in purchase of house. 16 Smt. Pushpa Chhajer It was held by the Hon’ble High Court that: “Reassessment Reasons to believe fishing enquiry impugned notice clearly indicates that the AO merely wanted to know the details of sources of funds invested by the assessee in purchasing a flat