KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

68 (w.e.f.\n1.4.1993).]\n(4)Where such discontinuance or dissolution takes place after any proceedings in respect\nof an assessment year have commenced, the proceedings may be continued against the\nperson referred to in sub-section (3) from the stage at which the proceedings stood at the\ntime of such discontinuance or dissolution, and all the provisions of this

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

68 (w.e.f.\n1.4.1993).]\n(4)Where such discontinuance or dissolution takes place after any proceedings in respect\nof an assessment year have commenced, the proceedings may be continued against the\nperson referred to in sub-section (3) from the stage at which the proceedings stood at the\ntime of such discontinuance or dissolution, and all the provisions of this

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

In the result, both appeals of the assessee are allowed

68 of the Act and disallowance of interest for an amount of Rs. 3,16,663/-. 5. Feeling dissatisfied from the order of the assessing officer assessee preferred an appeal before the ld. CIT(A). A propose to the grounds so raised the relevant finding of the ld. CIT(A) is reiterated here in below: “7.1 In the case

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

In the result, both appeals of the assessee are allowed

68 of the Act and disallowance of interest for an amount of Rs. 3,16,663/-. 5. Feeling dissatisfied from the order of the assessing officer assessee preferred an appeal before the ld. CIT(A). A propose to the grounds so raised the relevant finding of the ld. CIT(A) is reiterated here in below: “7.1 In the case

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-

section 68 as under – (28) That another fact is that the H That another fact is that the Hon’ble Commissioner Appeal while passing order on’ble Commissioner Appeal while passing order had duly acknowledged that copies of confirmation of accounts was duly furnished but had duly acknowledged that copies of confirmation of accounts was duly furnished

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

68 (w.e.f.\n1.4.1993).]\n(4)Where such discontinuance or dissolution takes place after any proceedings in respect\nof an assessment year have commenced, the proceedings may be continued against the\nperson referred to in sub-section (3) from the stage at which the proceedings stood at the\ntime of such discontinuance or dissolution, and all the provisions of this

KANAK KUMAR JAIN L/H OF PARTNER OF M/S. KESARIYAJI FILLING STATION,UDAIPUR vs. DCIT, CIRCLE-1, UDAIPUR

In the result, appeals of the assessee are allowed

68 (w.e.f.\n1.4.1993).]\n(4)Where such discontinuance or dissolution takes place after any proceedings in respect\nof an assessment year have commenced, the proceedings may be continued against the\nperson referred to in sub-section (3) from the stage at which the proceedings stood at the\ntime of such discontinuance or dissolution, and all the provisions of this

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)

144 and 254 of the Income Tax Act, 1961 for the Assessment Year 2009–10. 2. Since the issues involved in both the above appeals are common and were heard together, therefore, they are being disposed off by this consolidated order for the sake of convenience and brevity. We shall take ITA No. 21/Chd/2018

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)

144 and 254 of the Income Tax Act, 1961 for the Assessment Year 2009–10. 2. Since the issues involved in both the above appeals are common and were heard together, therefore, they are being disposed off by this consolidated order for the sake of convenience and brevity. We shall take ITA No. 21/Chd/2018

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

144 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’, for short]. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. In all these appeals, the assessee has raised certain common grounds of appeal, thus all the appeals were clubbed together, heard

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

144 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’, for short]. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. In all these appeals, the assessee has raised certain common grounds of appeal, thus all the appeals were clubbed together, heard

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

144 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’, for short]. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. In all these appeals, the assessee has raised certain common grounds of appeal, thus all the appeals were clubbed together, heard

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

144 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’, for short]. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. In all these appeals, the assessee has raised certain common grounds of appeal, thus all the appeals were clubbed together, heard

MR. NEERAJ PALIWAL,RAJSAMAND vs. ITO, WARD-2, RAJSAMAND

In the result, all these appeals of the assessee are allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadav

144 of the Income-tax Act, 1961 [hereinafter referred to as ‘the Act’, for short]. 2. The hearing of the appeals was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. In all these appeals, the assessee has raised certain common grounds of appeal, thus all the appeals were clubbed together, heard

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

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

3 (PB ) calculation of revenue recognition. The cost of construction appearing at Annexure-B. Rs.13,08,75,000/- already considered at the time of filing of return of income and such amount was based on the calculation made as per above annexure “A’ only. Hence the annexure “A” was as part of documents instead of treating the same as incriminating

DCIT, CIRCLE-1, UDIPUR vs. M/S. U.N. AUTOMOBILES PVT. LTD., UDAIPUR

In the result, appeal of the Revenue is dismissed

Bench: Shri Saktijit Dey, Vice- & Shri Girish Agrawalassessment Year: 2013-14

Section 144 as a best judgment assessment owing to the failure on the part of the assessee to file its return of income and getting its books of accounts audited. The gross receipts of Rs.25,54,88,102 are also not in dispute which has been 9 DCIT vs. U.N. Automobiles Pvt. Ltd., Udaipur- AY: 2013-14 adopted

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

3. Aggrieved with the order of the AO, assessee filed appeal before the ld.\nCIT(A). During the course of appellate proceedings assessee has filed the detailed\nwritten submission which is available at Paper Book (A.Y. 2013-14) pages 268 to\n320 and also filed the additional common written submission available at Paper\n37\nITA Nos. 706 to 709/Jodh/2024\nAshiana

ADARSH CREDIT COOPERATIVE SOCIETY LTD.,AHMEDABAD. vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

68 years, son of Somabhai Lakhubhai Patel\nidentified by PAN, ACJPP495A presently residing at Address Plot No. 338, Sector No.\n8B, CH Road, Gandhinagar, Gujarat-382007 do solemnly affirm and state on oath as\nunder:\n1\nNDIA\n1) That I was appointed as the official liquidator of Adarsh Credit Co-Operative Society\nLimited vide order dated 6th December 2018 issued

ADARSH CREDIT COOPERATIVE SOCIETY LTD. ,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result, these appeals filed by the assessee are allowed for statistical\npurposes

68 years, son of Somabhai Lakhubhai Patel\nidentified by PAN, ACJPP495A presently residing at Address Plot No. 338, Sector No.\n8B, CH Road, Gandhinagar, Gujarat-382007 do solemnly affirm and state on oath as\nunder:\n1) That I was appointed as the official liquidator of Adarsh Credit Co-Operative Society\nLimited vide order dated 6th December 2018 issued under section