M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

section which was inserted by the Finance Act, 1987, which came into effect from 1st April, 1988, the letters numbered as clause (a), or cl. (c) or cl. (d) or cl. (e) or cl. (f) are omitted from the above proviso and therefore deduction towards the employees contribution paid can be claimed by the assessee. The Explanation to clause

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

1) or under section 68 of the Act as the AO himself did not specify the section under

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

1,83,16,53,000/- made by the AO under section 68 of the Act by treating amount received

C G TECHNOSOFT PVT. LTD.,JODHPUR vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

C.G. TECHNOSOFT PVT. LTD. ,JODHPUR vs. ITO, WARD-3(1), , JODHPUR

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

LUBI GEL LLP,JODHPUR vs. DCIT,CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

LUBI GEL LLP,JODHPUR vs. ADIT CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha, JCIT DR Date of Hearing : 27.09.2021 Date of Pronouncement : 27.09.2021 आदेश/Order PER N.K. SAINI, VICE PRESIDENT These four appeals by different assessees are directed against the separate

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

In the result, appeal of the assessee is dismissed

sections": ["68", "69C", "147", "148", "151", "115BBE", "142(1)", "10(38)", "10(23)", "282A"], "issues": "Whether the addition of Rs. 7,45,080/- as unexplained

M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR

In the result, the appeal of the assessee is allowed

1,39,79,176/- in the P & L account,. Similarly, the assessee has shown the value of Salasar Toll Road at Rs. 10,68,69,665/- as on 09.08.2012, WDV of which as on 31.03.2014 was shown at Rs. 8,58,54,355/-. In the year under reference, the assessee 7 M/s Deepak & Company Infra

SITA DEVI CHOUDHARY,AHORE JALORE vs. INCOME TAX OFFICER, JALORE

In the result, stands allowed

Bench: The Cit(A) Challenging The Additions Made By The Ao. The Ld.Cit(A) Upheld Both The Additions Made By Observing-

1. Incorrect invocation of section 69A and non-consideration of submission/evidence filed by the assessee. 2. Incorrect invocation of section 68

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

In the result, both appeals of the assessee are allowed

Section 68 of the Act. In response, the A.R. of the assessee vide his written submissions dated 22.03.2016. Reply filed by the AR of the assessee has been considered during the course of assessment proceedings but not found acceptable in toto due to the reason that the following creditors were not having sufficient cash balance with them

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

In the result, both appeals of the assessee are allowed

Section 68 of the Act. In response, the A.R. of the assessee vide his written submissions dated 22.03.2016. Reply filed by the AR of the assessee has been considered during the course of assessment proceedings but not found acceptable in toto due to the reason that the following creditors were not having sufficient cash balance with them

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

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

Section 251(1)(a) itself provides\n251. (1) In disposing of an appeal, the 22[* * *] 30[Commissioner (Appeals)] shall have the\nfollowing powers—\n(a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the\nassessment33 34[* * *];\nAnd in the A.Y. 2014-15 and 2016-17 the assessee has not filed the appeal

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

In the result, the appeal of the assessee is allowed

1. Claim of exemption relates to two residential houses & not three i.e. at Shobhagpura at Rs 42 lac and at Bhuvana Rs 2345406/ & not commercial. (Pg No 3, 33 & 34 with break- up, 46-51) 2. Provision of section 54F in force up-to AY 14-15 entitle the assesee to claim exemption, if the assesee within a period

BANSI LAL KUMHAR,UDAIPUR vs. ACIT CIRCLE-2, UDAIPUR

68 read with section 1 15 BBE. He requested that\nthe same may kindly be deleted.\n8.\n9.\nThe

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

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

Section 251(1)(a) itself provides\n251. (1) In disposing of an appeal, the 22[* * *] 30[Commissioner (Appeals)] shall have the\nfollowing powers—\n(a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the\nassessment33 34[* * *];\nAnd in the A.Y. 2014-15 and 2016-17 the assessee has not filed the appeal

DCIT, CIRCLE, BHILWARA vs. SHRI PRAHALAD RAI RATHI, BHILWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Prahalad Rai Rathi Circle Prop: M/S.Kedar Mal Radhey Shyam, Bhiwlara Sadar Bazar, Gulabpura, Bhilwara (Appellant) (Respondent) Pan No. Adxpr 0949 R

1,47,01,596/- are treated unexplained in light of the provision of section 68 of the Act and added

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)

section 68 on account of share application money received from two entities, namely M/s Mihir Agencies Pvt. Ltd. (Rs. 60,00,000) and M/s Alpha Chemie Trade Agencies Pvt. Ltd. (Rs. 18,60,000), along with a further addition of Rs. 1

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)

section 68 on account of share application money received from two entities, namely M/s Mihir Agencies Pvt. Ltd. (Rs. 60,00,000) and M/s Alpha Chemie Trade Agencies Pvt. Ltd. (Rs. 18,60,000), along with a further addition of Rs. 1