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

D. 3. The above income has not been dealt in assessment order u/s 143(3) dated 15.12.2009 as well as u/s 143(3) read with under section 147 dated 22.11.2011 also. The assessee has not furnished any details of working of claim of Rs. 81,99,928/— as well as working of Rs. 16,57,517/— Hence to this extent

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

D. 3. The above income has not been dealt in assessment order u/s 143(3) dated 15.12.2009 as well as u/s 143(3) read with under section 147 dated 22.11.2011 also. The assessee has not furnished any details of working of claim of Rs. 81,99,928/— as well as working of Rs. 16,57,517/— Hence to this extent

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

D. 3. The above income has not been dealt in assessment order u/s 143(3) dated 15.12.2009 as well as u/s 143(3) read with under section 147 dated 22.11.2011 also. The assessee has not furnished any details of working of claim of Rs. 81,99,928/— as well as working of Rs. 16,57,517/— Hence to this extent

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

D. 3. The above income has not been dealt in assessment order u/s 143(3) dated 15.12.2009 as well as u/s 143(3) read with under section 147 dated 22.11.2011 also. The assessee has not furnished any details of working of claim of Rs. 81,99,928/— as well as working of Rs. 16,57,517/— Hence to this extent

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

D. 3. The above income has not been dealt in assessment order u/s 143(3) dated 15.12.2009 as well as u/s 143(3) read with under section 147 dated 22.11.2011 also. The assessee has not furnished any details of working of claim of Rs. 81,99,928/— as well as working of Rs. 16,57,517/— Hence to this extent

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

D. 3. The above income has not been dealt in assessment order u/s 143(3) dated 15.12.2009 as well as u/s 143(3) read with under section 147 dated 22.11.2011 also. The assessee has not furnished any details of working of claim of Rs. 81,99,928/— as well as working of Rs. 16,57,517/— Hence to this extent

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

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

11, filed by them during the course of their statements, it was noticed that they were not having sufficient cash balance with them on the date of loan. In view of these facts, the creditworthiness of the creditors amounting to Rs. 17,00,000/- was not justified, therefore, vide notice dated 16.03.2015, the assessee was asked to explain reasons that

SAMPAT LAL LODHA ,NATHDWARA vs. ITO, WARD-2, RAJSAMAND

In the result, both appeals of the assessee are allowed

11, filed by them during the course of their statements, it was noticed that they were not having sufficient cash balance with them on the date of loan. In view of these facts, the creditworthiness of the creditors amounting to Rs. 17,00,000/- was not justified, therefore, vide notice dated 16.03.2015, the assessee was asked to explain reasons that

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

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

d) and (f), appropriate action under section 147 of the Act can be taken to tax the income which has escaped assessment or had remained to be taxed. There can be situation where an item has been dealt with in the body of the order of assessment and the assessee be aggrieved from the addition or disallowances so made

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

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A

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

In the result the appeal of the assessee in ITA No

D E R PER BENCH These are cross appeals filed by the assessee and revenue which are directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Udaipur [hereinafter referred to as (ld. CIT(A)] dated 23.09.2022 which in turn arise from the order dated 05.12.2019, 06.12.2019 passed under section 143(3) read with section 153A