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

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. 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

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

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

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

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

139(1) of the Act on 01.10.2015declaringthe same total income, i.e. Rs.13,30,800/-. 2.2 Ld. AO noted that during the course of search action u/s 132 of Act at the residence of the assessee, a MIRAJ notebook was found and seized containing 18 written pages which was inventorized as Exhibit-3 of Annexure-A. The assessee

LIFE CARE HOSPITAL,SIROHI vs. ACIT/DCIT, CIRCLE-1,, JODHPUR

In the result, appeal of the assessee is allowed

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

139 of the Act for AY 2017-18. Since the assessee is not fulfilling any of the conditions mentioned in the Instruction No. 4/2018 dated 20.08.2018 at para 1(ii) for manual selection for scrutiny and further that the same instruction is applicable for FY 2018-19 so the scrutiny and the assessment order u/s 143(3) is null

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

68, Section 69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the Revenue that the Petitioner has paid any cash to the so-called accommodation entry provider to obtain the accommodation entry to plough back own funds, hence, there is no ground/material to form reasonable belief

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

68, Section 69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the Revenue that the Petitioner has paid any cash to the so-called accommodation entry provider to obtain the accommodation entry to plough back own funds, hence, there is no ground/material to form reasonable belief

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

68, Section 69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the Revenue that the Petitioner has paid any cash to the so-called accommodation entry provider to obtain the accommodation entry to plough back own funds, hence, there is no ground/material to form reasonable belief

TEJPRAKASH BHANWAR LAL MEHTA,U vs. ITO WARD 1(4), UDAIPUR, UDAIPUR

In the result, the appeals of the assessees bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 13 To 14/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Preeti Naveen Mehta, 118, Vs. Income Tax Officer, Hotel, Aashish Palace Ki Gali Ward-1(4), Udaipur. Chetak Marg, Udaipur, Raj. [Pan: Aixpm5948A] (Appellant) (Respondent) I.T.A. Nos. 15 To 16/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Tej Prakash Bahnwar Lal Vs. Income Tax Officer, Mehta, 118, Hotel, Aashish Ward-1(4), Udaipur. Palace Ki Gali Chetak Marg, Udaipur, Raj. [Pan: Agnpm0758N] (Respondent) (Appellant) Appellant By Sh. Shrawan Kumar Gupta, Adv. Respondent By Ms. Nidhi Nair, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 15 .12.2023

139(1) should be treated as return filed u/s 148. The notice was issued u/s 142(1) and the addition was confirmed the amount of Rs.4,15,649/- u/s 68 of the Act. Aggrieved, the assessee challenged both the legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being

TEJPRAKASH BAHNWAR LAL MEHTA,UDAIPUR vs. ITO, WARD 1(4) UDAIPUR, UDAIPUR

In the result, the appeals of the assessees bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 13 To 14/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Preeti Naveen Mehta, 118, Vs. Income Tax Officer, Hotel, Aashish Palace Ki Gali Ward-1(4), Udaipur. Chetak Marg, Udaipur, Raj. [Pan: Aixpm5948A] (Appellant) (Respondent) I.T.A. Nos. 15 To 16/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Tej Prakash Bahnwar Lal Vs. Income Tax Officer, Mehta, 118, Hotel, Aashish Ward-1(4), Udaipur. Palace Ki Gali Chetak Marg, Udaipur, Raj. [Pan: Agnpm0758N] (Respondent) (Appellant) Appellant By Sh. Shrawan Kumar Gupta, Adv. Respondent By Ms. Nidhi Nair, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 15 .12.2023

139(1) should be treated as return filed u/s 148. The notice was issued u/s 142(1) and the addition was confirmed the amount of Rs.4,15,649/- u/s 68 of the Act. Aggrieved, the assessee challenged both the legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being

PREETI NAVEEN MEHTA,UDAIPUR vs. ITO WARD 1(4) UDAIPUR, UDAIPUR

In the result, the appeals of the assessees bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 13 To 14/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Preeti Naveen Mehta, 118, Vs. Income Tax Officer, Hotel, Aashish Palace Ki Gali Ward-1(4), Udaipur. Chetak Marg, Udaipur, Raj. [Pan: Aixpm5948A] (Appellant) (Respondent) I.T.A. Nos. 15 To 16/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Tej Prakash Bahnwar Lal Vs. Income Tax Officer, Mehta, 118, Hotel, Aashish Ward-1(4), Udaipur. Palace Ki Gali Chetak Marg, Udaipur, Raj. [Pan: Agnpm0758N] (Respondent) (Appellant) Appellant By Sh. Shrawan Kumar Gupta, Adv. Respondent By Ms. Nidhi Nair, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 15 .12.2023

139(1) should be treated as return filed u/s 148. The notice was issued u/s 142(1) and the addition was confirmed the amount of Rs.4,15,649/- u/s 68 of the Act. Aggrieved, the assessee challenged both the legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being

PREETI NAVEEN MEHTA,UDAIPUR vs. ITO WARD 1(4) UDAIPUR, UDAIPUR

In the result, the appeals of the assessees bearing ITA Nos

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. Nos. 13 To 14/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Preeti Naveen Mehta, 118, Vs. Income Tax Officer, Hotel, Aashish Palace Ki Gali Ward-1(4), Udaipur. Chetak Marg, Udaipur, Raj. [Pan: Aixpm5948A] (Appellant) (Respondent) I.T.A. Nos. 15 To 16/Jodh/2022 Assessment Years: 2011-12 To 2012-13 Tej Prakash Bahnwar Lal Vs. Income Tax Officer, Mehta, 118, Hotel, Aashish Ward-1(4), Udaipur. Palace Ki Gali Chetak Marg, Udaipur, Raj. [Pan: Agnpm0758N] (Respondent) (Appellant) Appellant By Sh. Shrawan Kumar Gupta, Adv. Respondent By Ms. Nidhi Nair, Sr. Dr Date Of Hearing 11.12.2023 Date Of Pronouncement 15 .12.2023

139(1) should be treated as return filed u/s 148. The notice was issued u/s 142(1) and the addition was confirmed the amount of Rs.4,15,649/- u/s 68 of the Act. Aggrieved, the assessee challenged both the legal and factual grounds before the ld. CIT(A). The ld. CIT(A) upheld the order of the ld. AO. Being

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

68, Section\n69A, Section 69B, Section 69C or any other provisions of the Act. It is not the case of the\nRevenue that the Petitioner has paid any cash to the so-called accommodation entry\nprovider to obtain the accommodation entry to plough back own funds, hence, there is\nno ground/material to form reasonable belief

MITHILA DRUGS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradmithila Drugs Pvt.Ltd., Vs Acit, F-70, Road No.2, Circle-1, 102A, Mewar Industrial Area, Aaykar Bhawan, Sub Madri, Udaipur-313003. City Centre, Savina, Udaipur-313001. (Appellant) (Respondent) Pan No.Aaccm6767B Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 22/03/2023 Date Of 23/03/2023 Pronouncement

139(1), in view of the provisions of section 80, business loss as on 31.03.2015, i.e. Rs. 1,42,68

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

139(1) of the Act, these amounts were shown as unsecured loan but, in the returns, filed after search it is shown as share application money. Thus, the assessee himself has shown these amounts as unsecured loan and then claimed it as share application money. Be it as it may be, one can understand from the elaborate discussion made

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

139(1) of the Act, these amounts were shown as unsecured loan but, in the returns, filed after search it is shown as share application money. Thus, the assessee himself has shown these amounts as unsecured loan and then claimed it as share application money. Be it as it may be, one can understand from the elaborate discussion made

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

139(1) of the Act on 01.10.2015declaringthe same total income, i.e. Rs.13,30,800/-. 2.2 Ld. AO noted that during the course of search action u/s 132 of Act at the residence of the assessee, a MIRAJ notebook was found and seized containing 18 written pages which was inventorized as Exhibit-3 of Annexure-A. The assessee