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

13,07,443/-, the LTCG was determined at Rs. 72,14,057/-. 10. While narrating the sequence of events, the appellant would also like to state that the appeal filed against the assessment order passed u/s. 143(3)147 of the Act dated 28-12-2017 was fixed and notice u/s. 250 of the Act was received by the appellant

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

B. Road, Sardarpura, Jodhpur 342003 (Raj.) [PAN: AABAM 0917E] (Appellant) (Respondent) Appellant by : Sh. Goutam Chand Baid, C.A. Respondent by : Sh. Lovish Kumar, CIT-DR & Sh. S. M. Joshi, JCIT-DR Date of Hearing : 19.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Bench: This bunch of appeals and cross objection has been filed by the Revenue and assessee against the separate

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

B. Road, Sardarpura, Jodhpur 342003 (Raj.) [PAN: AABAM 0917E] (Appellant) (Respondent) Appellant by : Sh. Goutam Chand Baid, C.A. Respondent by : Sh. Lovish Kumar, CIT-DR & Sh. S. M. Joshi, JCIT-DR Date of Hearing : 19.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Bench: This bunch of appeals and cross objection has been filed by the Revenue and assessee against the separate

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

B. Road, Sardarpura, Jodhpur 342003 (Raj.) [PAN: AABAM 0917E] (Appellant) (Respondent) Appellant by : Sh. Goutam Chand Baid, C.A. Respondent by : Sh. Lovish Kumar, CIT-DR & Sh. S. M. Joshi, JCIT-DR Date of Hearing : 19.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Bench: This bunch of appeals and cross objection has been filed by the Revenue and assessee against the separate

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

B. Road, Sardarpura, Jodhpur 342003 (Raj.) [PAN: AABAM 0917E] (Appellant) (Respondent) Appellant by : Sh. Goutam Chand Baid, C.A. Respondent by : Sh. Lovish Kumar, CIT-DR & Sh. S. M. Joshi, JCIT-DR Date of Hearing : 19.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Bench: This bunch of appeals and cross objection has been filed by the Revenue and assessee against the separate

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

B. Road, Sardarpura, Jodhpur 342003 (Raj.) [PAN: AABAM 0917E] (Appellant) (Respondent) Appellant by : Sh. Goutam Chand Baid, C.A. Respondent by : Sh. Lovish Kumar, CIT-DR & Sh. S. M. Joshi, JCIT-DR Date of Hearing : 19.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Bench: This bunch of appeals and cross objection has been filed by the Revenue and assessee against the separate

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

B. Road, Sardarpura, Jodhpur 342003 (Raj.) [PAN: AABAM 0917E] (Appellant) (Respondent) Appellant by : Sh. Goutam Chand Baid, C.A. Respondent by : Sh. Lovish Kumar, CIT-DR & Sh. S. M. Joshi, JCIT-DR Date of Hearing : 19.10.2023 Date of Pronouncement : 10.11.2023 ORDER Per Bench: This bunch of appeals and cross objection has been filed by the Revenue and assessee against the separate

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

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)

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

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

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

u/s 251(1)(a) the Act, to enhance such an income where the Assessing Officer had proceeded to make addition or disallowance by dealing with the same in the body of order of assessment as the same was the subject matter of the appeal as per the grounds of the appeal raised before him. In other words

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

In the result, both appeals of the assessee are allowed

b] That on 28/07/2010 the appellant had filed the return of income declaring total income of Rs. 3,06,637/- in respect of above referred sources. The return filed by the assessee was processed u/s 143(1) of the Act. No notice u/s 143(2) was issued by the Department. c] That on 27/03/2015 the ld AO had issued

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

In the result, both appeals of the assessee are allowed

b] That on 28/07/2010 the appellant had filed the return of income declaring total income of Rs. 3,06,637/- in respect of above referred sources. The return filed by the assessee was processed u/s 143(1) of the Act. No notice u/s 143(2) was issued by the Department. c] That on 27/03/2015 the ld AO had issued

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

In the result the appeal of the assessee in ITA No

13 is that based on the seized material ld. AO noted that page no. 5 of exhibit 7 of Annexure As seized from the premises at 56, New Fatehpura, Udaipur it was noted that there is suppression of turnover by the assessee. Statements of Shri Manish Chhapparwal director of the assessee company was also recorded during the search

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

In the result the appeal of the assessee in ITA No

13 is that based on the seized material ld. AO noted that page no. 5 of exhibit 7 of Annexure As seized from the premises at 56, New Fatehpura, Udaipur it was noted that there is suppression of turnover by the assessee. Statements of Shri Manish Chhapparwal director of the assessee company was also recorded during the search

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

13 is that based on the seized material ld. AO noted that page no. 5 of exhibit 7 of Annexure As seized from the premises at 56, New Fatehpura, Udaipur it was noted that there is suppression of turnover by the assessee. Statements of Shri Manish Chhapparwal director of the assessee company was also recorded during the search

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

In the result the appeal of the assessee in ITA No

13 is that based on the seized material ld. AO noted that page no. 5 of exhibit 7 of Annexure As seized from the premises at 56, New Fatehpura, Udaipur it was noted that there is suppression of turnover by the assessee. Statements of Shri Manish Chhapparwal director of the assessee company was also recorded during the search

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

In the result the appeal of the assessee in ITA No

13 is that based on the seized material ld. AO noted that page no. 5 of exhibit 7 of Annexure As seized from the premises at 56, New Fatehpura, Udaipur it was noted that there is suppression of turnover by the assessee. Statements of Shri Manish Chhapparwal director of the assessee company was also recorded during the search

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

In the result the appeal of the assessee in ITA No

13 is that based on the seized material ld. AO noted that page no. 5 of exhibit 7 of Annexure As seized from the premises at 56, New Fatehpura, Udaipur it was noted that there is suppression of turnover by the assessee. Statements of Shri Manish Chhapparwal director of the assessee company was also recorded during the search