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

151 and hence the same may kindly be quashed.” I.T.A. Nos. 13 to 14/Jodh/2022 & I.T.A. Nos. 15 to 16/Jodh/2022 5 Assessment Years: 2011-12 to 2012-13 5. Brief fact of the case is that the assesseefiled the return and was processed the return u/s 143(1). On basis of information received from Investigation Wing, it is found that

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

151 and hence the same may kindly be quashed.” I.T.A. Nos. 13 to 14/Jodh/2022 & I.T.A. Nos. 15 to 16/Jodh/2022 5 Assessment Years: 2011-12 to 2012-13 5. Brief fact of the case is that the assesseefiled the return and was processed the return u/s 143(1). On basis of information received from Investigation Wing, it is found that

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

151 and hence the same may kindly be quashed.” I.T.A. Nos. 13 to 14/Jodh/2022 & I.T.A. Nos. 15 to 16/Jodh/2022 5 Assessment Years: 2011-12 to 2012-13 5. Brief fact of the case is that the assesseefiled the return and was processed the return u/s 143(1). On basis of information received from Investigation Wing, it is found that

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

MANGILAL DATLA,BANSWARA vs. INCOME TAX OFFICER, WARD BANSWARA, BANSWARA

In the result, the appeal filed by the assessee is allowed, both on legal issue\nas well as on facts

1)—AO issued notice u/s. 148 after\nrecording reasons that income of assessee had escaped assessment—AO framed assessment u/s.\n143(3) r.w.s. 147 by making addition—CIT(A) upheld order of AO—Held, in CIT Vs N.C. Cables\nLtd., it was held that CIT(A) who was competent authority to authorize reassessment notice had\nto apply his mind

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

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

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 limit would

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

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

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:

151 claim 4 Addition on account of electricity 1,01,574 expenses 5 Gross Total income 2,33,52,346 6 Deduction u/s 80C 1,00,000 7 Deduction u/s 80TTA 1,000 8 Deduction u/s 80D 10,693 9 Total (4+5+6) 1,20,693 10 Balance Income 2,23,31,653 11 Deduction claimed u/s 80IC 1

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

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 under

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

In the result, appeals of the assessee are partly allowed

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 under

DAWOODI BOHRA JAMAT,UDAIPUR vs. ITO WARD EXEMPTION UDAIPUR, UDAIPUR

In the result, appeal of the assessee is allowed

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

section 147 and 151 and accordingly notice u/s 148 was issued to assessee— Proceedings u/s 147/148 were initiated after recording reasons on basis of information received from Investigation Wing of Department on basis of search and seizure operation. During course of assessment proceedings, assessee was specifically asked to explain and justify transaction with G received as share application money/share

SHRI BHANWAR LAL,JODHPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR

In the result the appeals of the assessee ITA Nos

68, 69, 69A to 69D of the\nAct. However, additions cannot be sustained merely on the basis of rough noting made\non loose sheets of papers unless some independent and corroborative materials to\nprove irrefutably that the said noting reveal either unaccounted income or\nunaccounted investment or unaccounted expenditure of the assessee. Further the\nseized documents in the case

INDU BALA PORWAL,UDAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRE CIRCLE-1, UDAIPUR, UDAIPUR

In the result, ground no 5, 9 and 11 appeal is also allowed in favor as indicated above

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

68 taxmann.com 223 (Bangalore - Trib.) 36. The Ld. AR of the Assessee has also drawn our attention to the fact that no satisfaction u/s 153C of the Act was recorded and no notice u/s 153C of the Act was ever issued, despite the fact that as per the claim of the Assessing Officer, the material relied upon was found during