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

143(1) of the Act, which is debatable and controversial, be directed to be deleted. Amendment in section 36(1)(va) of the Act is prospective in nature 8. The Finance Act, 2021 had introduced the following amendment by bringing in Explanation 2 to section 36(1)(va) of the Act: “[Explanation 2.—For the removal of doubts

MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

68,000/-. 4. Aggrieved, from the said order of assessment the assessee has filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee dismissed the appeal of the assessee by giving following findings on the issue:- “Paragraph 15 …………..But Section 143(2

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.”

143(2) dated 29.06.2021 was issued and served on the assessee electronically assessee submitted reply on 15.07.2021. Further notice u/s 142(1) along with detailed questionnaire was issued and duly served upon the assessee 14.01.2021, 22.08.2022 and 3 ITO vs. Ms Rama Allure LLP 02.09.2022. In response to notice u/s. 142(1) assessee submitted reply

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

143(3) read with section 147, in substance and in essence, what was sought to be revised was the original order of assessment dated 27-12-2006 and since in respect of that order, the period of limitation for exercising the revisional powers had expired on 31-3-2009 having regard to the provisions of section 263(2

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

OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

68,920/- 2018-19 Rs. 1,29,46,152/- Rs. 4,61,80,190/- 2019-20 Rs. 12,04,359/- Rs. 42,96,065/- Total Investment (In Rs.) Rs. 2,51,44,716/- Rs. 8,96,93,660/- 3.1 For the year under consideration the ld. DVO estimated the value at Rs. 4,61,80,190/- and in the books

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

Sections 142(2) or 143(2)”.10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such\ntime limit would start from

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

In the result, appeals of the Revenue are dismissed

2. The brief facts of the case are that the assessee is engaged in the business of excavation, transport and civil contract business, Ready Mix Concrete Manufacturing and allied activities. The assessee filed return of income on 23.11.2014 declaring total income of Rs. 29,02,210/-. The return of income was processed under section 143(1) of the Income

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

In the result, appeals of the assessee are partly allowed

Sections 142(2) or 143(2)”.\n10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such\ntime limit would start from

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

Sections 142(2) or 143(2)”.\n10\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice\nunder s. 143(2) shall also apply in respect of assessments framed under s. 153A and such\ntime limit would start from

M/S. PRATIK METALS PVT. LTD.,JODHPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Shri R.C.Sharma & Shri Sandeep Gosainm/S Prateek Metals Pvt. Ltd. Vs Pr. Commissioner Of Income E-74, Marudhar Ind. Area, Tax-1, Basni-Ii, Jodhpur. Jodhpur.

68 and Section 56(2)(viib) were applicable only from A.Y. 2013-14. Such a view cannot be said to be erroneous or prejudicial to the interest of Revenue. 5. The impugned order U/s 263 is illegal and most unjustified, as the same is not based on any valid material or legal evidence whatsoever on records, but the same

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-

68. (5) That the assessee had made available all the relevant documents as required by the assessing authority while replying to the adjudication proceedings under section 143(3) of the Income Tax Act 1961 and the same had been duly acknowledged by the assessing authority while passing order u/s 143(3) s under – (6) That it is further

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

In the result, both appeals of the assessee are allowed

2. That on the facts and in the circumstances of the case, the ld. CIT(A) has also erred in sustaining the addition of Rs. 13,00,000/- u/s 68 of the Act without going into factual matrix of the case. 3. That on the facts and in the circumstances of the case, the ld. CIT(A) has also erred

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

In the result, both appeals of the assessee are allowed

2. That on the facts and in the circumstances of the case, the ld. CIT(A) has also erred in sustaining the addition of Rs. 13,00,000/- u/s 68 of the Act without going into factual matrix of the case. 3. That on the facts and in the circumstances of the case, the ld. CIT(A) has also erred

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

In the result, appeal of the assessee is dismissed

2 to section 147 are applicable in this case, obtained necessary\nsanction separately to issue notice under section 148 from Principal Commissioner\nof Income Tax as per the provisions of section 151 of the IT Act, 1961. Notice\nunder section 148 of the IT Act was issued on 26.03.2021 and duly served upon the\nassessee through

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

2) The respondent.\n(3) CIT\n(4) CIT(A)\n(5) Departmental Representative\n(6) Guard File\nsd-\n(DR. MITHA LAL MEENA)\nACCOUNTANT MEMBER\nBy Oder\nAssistant Registrar,\nIncome Tax Appellate Tribunal,\nJodhpur Bench,\nJodhpur.", "summary": { "facts": "The assessee's appeal is against an order confirming additions made by the AO under section 68. The additions were

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , PAOTA C ROAD vs. J.M. METALS, BASNI

sections": [ "68", "133(6)", "143(2)", "143(3)" ], "issues": "Whether the CIT(A) was justified in deleting the additions

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

143(3) of the Act. I.T.A. Nos. 68 to 71/Jodh/2022 2 Assessment Years: 2013-14 to 2016-17 At the outset, all the appeals are common in facts and have a common issue related to disallowance of deduction u/s 80P(2)(d). Therefore, all the appeals are taken together, heard together and disposed of together. For the sake of convenience

M/S. HANUMANGARH KENDRIYA SAHAKARI BANK LTD.,HANUMANGARH vs. ACIT, CIRCLE-2, BIKANER

In the result, the appeals filed by the appellant are allowed andthe order(s) of the Kerala High Court and other authorities to thecontrary are set aside

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

143(3) of the Act. I.T.A. Nos. 68 to 71/Jodh/2022 2 Assessment Years: 2013-14 to 2016-17 At the outset, all the appeals are common in facts and have a common issue related to disallowance of deduction u/s 80P(2)(d). Therefore, all the appeals are taken together, heard together and disposed of together. For the sake of convenience