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

In the result, the appeal is dismissed

148 of the Act dated 26.03.2021. However, keeping in view natural justice, the AO disposed off the objection of the assessee vide his speaking order dated 21.02.2022. Thereafter, the AO issued a show cause notice dated 15.03.2022 to the assessee for not furnishing the details as required vide notice under section 142(1) of the Act. In response

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

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 aggrieved assessee filed an appeal before

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

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 aggrieved assessee filed an appeal before

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

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 aggrieved assessee filed an appeal before

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

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 aggrieved assessee filed an appeal before

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

148 was issued on 25.03.2015 and thereafter notice u/s 142(1) of the Act was issued on 07.05.2015. After hearing the assessee, the AO completed the assessment u/s 143(3)/147 of the Act determining the total income at Rs. 9,72,660/- by making additions/disallowances of Rs. 3,68,000/-. 4. Aggrieved, from the said order of assessment

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

68 of the act. Therefore, the ground of appeal no.1 taken by the revenue is hereby dismissed. 2.7 As regards the Ground No. 2, the Ld. DR mainly contended that in the facts and circumstances of the case the AO has rightly made the addition. Placing strong reliance on the findings of the AO, she urged the addition made

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)

148. After reassessment, the AO made additions amounting to Rs. 78,60,000/- under 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)

148. After reassessment, the AO made additions amounting to Rs. 78,60,000/- under 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

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

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

148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”. Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed under s. 153A and such time

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

148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”.10 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed

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

148 of the I.T. Act, 1961." A bare perusal of the reasons shows that the AO reopened the assessment u/s 147 for some specific reasons being: (i) No benefit of s.11 8v s.12 can be given in absence of ROI. (ii) The cash deposits of Rs. 16,79,12,657/- in bank accounts, interest income of Rs.20,07,054/-, purchase

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.

1. The order passed by the ld. CIT, Jodhpur U/s 263 is bad in law and bad on facts. 2. The ld. CIT had erred in observing that original assessment made U/s 143(3)/148 on 31st March, 2016 was erroneous so far as prejudicial to the interest of revenue. 2 ITA 156/Johd/2018 M/s Prateek Metals Pvt. Ltd. Vs PCIT

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

148, 149, 151 and 153. However, they do not override the mandatory provisions of Sections 142(2) or 143(2)”. 10 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. In DCIT Sushil Kumar Jain 134 TTJ 844 (Indore)that “Time-limit of service of notice under s. 143(2) shall also apply in respect of assessments framed

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

148, 149, 151 and 153. However, they do not override the\nmandatory provisions of 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

DCIT, CIRCLE, PALI vs. SHRI BRIJ BHUSHAN GOYAL, FARIDABAD.

In the result, the appeal filed by the revenue is dismissed

Bench: Shri Pavan Kumar Gadale & Shri Dr. Dipak P. Ripotedcit Vs. Shri Brij Bhushan Circle, Pali., Goyal, Jodhpur. House No. 331, Sector Rajasthan. 16A, Faridabad, Haryana.-121002 Pan/Gir No. : Aawpg8405D Appellant .. Respondent Assessee By : Shri Amit Kothari, Ca. Ar Revenue By : Ms. Nidhi Nair, Jcit -Dr Date Of Hearing 10.08.2023 Date Of Pronouncement 14.08.2023 आदेश / O R D E R Per Pavan Kumar Gadale Jm: The Revenue Has Filed The Appeal Against The Order Of The Commissioner Of Income Tax (Appeals) – I, Jodhpur Passed U/S 143(3) & 250 Of The Income Tax Act, 1961. The Revenue Has Raised The Following Grounds Of Appeal:

1,68,71,111 discussed above in Para number 6 13 Total income 2,32,31,653 Finally the AO has assessed the total income of Rs. 2,32,31,653/- and passed the order u/s 143(3) of the Act dated 29.03.2016. 3. Aggrieved by the order, the assessee has filed an appeal before the CIT(A), whereas

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , JODHPUR vs. JODHPUR HEALTHCARE PVT. LTD., JODHPUR

In the result, the revenue appeals in ITA Nos

Bench: Dr. Mitha Lal Meena, Hon'Ble & Anikesh Banerjee, Hon'Ble

148, but the same was allowed by the NFAC/CIT(A) without appreciating the facts. The Ld. CIT (DR) contended that the AO disallowed such claim of the assessee on the ground that the report which was required to be submitted online was submitted late and therefore the mandatory condition of the section was not satisfied, and the deduction

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

148 of I.T. Act, 1961 was issued on 29.12.2015 by the ITO, Ward-1(5), Jodhpur, which was duly served upon the assessee in time. The assessee is a proprietor of the firm namely M/s Bhaval Exports. The firm is engaged in the business of manufacturing and exporting of wooden handicraft items. 3.1 Survey u/s 133A