OM PRAKASH BISHU,KUCHAMAN CITY vs. DCIT, JODHPUR

In the result, appeal of the assessee is allowed

section 115BBE of the Act on the professional income of Rs. 1,00,00,000/- surrendered by the appellant assessee during the course of survey u/s 133A and which was included by him in his return income. The ld. AO has also erred in invoking provisions of sec. 115BBE on addition of Rs.1,00,000/- made

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

In the result, appeals of the assessee are partly allowed

234A, B,C and D. The interest so charged is being totally contrary to the\nprovision of law and on facts of the case and hence same may kindly be deleted in full .\n“Revised Ground No.3: Rs.1,14,89,554/-:-The ld. CIT(A) has grossly erred in law as\nwell as on the facts of the case

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

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

234A, B,C and D. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full . “Revised Ground No.3: Rs.1,14,89,554/-:-The ld. CIT(A) has grossly erred in law as well as on the facts of the case in confirming

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

234A, B,C and D. The interest so charged is being totally contrary to the\nprovision of law and on facts of the case and hence same may kindly be deleted in full .\n“Revised Ground No.3: Rs.1,14,89,554/-:-The ld. CIT(A) has grossly erred in law as\nwell as on the facts of the case

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

234A, B,C and D. The interest so charged is being totally contrary to the\nprovision of law and on facts of the case and hence same may kindly be deleted in full .\n“Revised Ground No.3: Rs.1,14,89,554/-:-The ld. CIT(A) has grossly erred in law as\nwell as on the facts of the case

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)

68 was not applicable.  [2024] 158 taxmann.com 655(Chandigarh-Trib.) [23.01.2024] Where during course of survey, assessee surrendered excess stock, cash and receivables and offered same to tax as business income, however, AO treated said surrendered amount as unexplained investment under sections 69 and 69A, since it emerged that source of income of assessee was from its business operations

CHANDAN SINGH,POKRAN vs. ITO,, JAISALMER

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmi

234A, 234B and 2340 The assessee did not furnish any contentions in respect of this ground of appeal during the appellate proceedings. The levy of interest under these sections is mandatory on satisfaction of the conditions specified in the respective sections. The assessee did not point out specific mistakes that occurred in computation of interest under these sections

VINAY MITTAL,SRIGANGANAGAR vs. ITO, WARD-1, SRIGANGANAGAR

The appeal of the Assessee is partly allowed for statistical purposes

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blevinay Mittal Income Tax Officer, 3, J Block, Sriganganagar (Raj.) Ward No. -1, Ward No. 1 Keshrisinghpur Sriganganagar Sriganganagar Pan No. Avopm6894P Assessee By Shri Virendra Jain, Advocate (Physical) Revenue By Shri P.M. Mirdha, Addl. Cit- Dr (Virtual) Date Of Hearing 16.02.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Filed By The Assessee Is Directed Against The Order Of The National Faceless Appeal Centre [Hereinafter Referred To As The Nfac/ Cit (A)] Dated 22.03.2024 With Respect To Assessment Year 2020-21. 2. The Appellant Assessee Has Taken Following Grounds Of Appeal:-

68 of Rs. 96,13,761/- on account of increase in unsecured loans in comparison to previous year. The Assessee could not submit his submission. All the unsecured loans taken during the year is genuine and fair so the addition may kindly be quashed. 3. The Ld. CIT (A) has erred in sustaining the addition

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

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

ACIT, PAOTA C ROAD vs. VARAHA INFRA LIMITED, PAOTA B ROAD

In the result, the appeal of the revenue is dismissed

Bench: Dr. S. Seethalakshmi & Shri Rathod Kamlesh Jayantbhaithe Acit Vs M/S. Vardha Infra Ltd. Room No. 215, Aayakar Bhawan 6 Jalam Vilas Scheme Paota C Road, Jodhpur Paota B Road, Jodhpur (Appellant) (Respondent) Pan No. Aaccv 7972 K

234A, 2348, 234C and 234D." 26 Varaha Infra Ltd. 8.1 The charge of interest under the above sections is mandatory but consequential to Income. The A O is directed to allow consequential relief to the assessee while giving effect to this appeal order. 9 The fifth ground of appeal is as under "The Ld. AO has erred in initiating

TARUN MURADIA,UDAIPUR vs. DCIT CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

In the result, the appeal filed by the assessee is partly allowed

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

section 250 of the I.T. Act, 1961, for the assessment year 2018-19. The assessee has raised the following grounds of appeal :- “1.1 The impugned order u/s 153A rws 143(3) of the I.T. Act. 1961 dated 31.05.2021 as well as the action taken u/s 153A and notices u/s 143(2) or other notices are illegal

MANOHAR SINGH,JODHPUR vs. ITO, WARD-1(3),, JODHPUR

In the result, the appeal of the assessee is partly allowed

Section 271(1)(b) and 271(1)(c) of the Act being premature at this stage, both the grounds are dismissed. 6. The ground No. 7 raised by the appellant is regarding charging of interest amounting to Rs. 24,49.836/- u/s 234B of the Act. This being consequential in nature, the AO is directed to allow relief

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

234A ,B,C. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. I.T.A. Nos. 13 to 14/Jodh/2022 & I.T.A. Nos. 15 to 16/Jodh/2022 4 Assessment Years: 2011-12 to 2012-13 5. Ground5. The appellant prays your honors indulgence

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

234A ,B,C. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. I.T.A. Nos. 13 to 14/Jodh/2022 & I.T.A. Nos. 15 to 16/Jodh/2022 4 Assessment Years: 2011-12 to 2012-13 5. Ground5. The appellant prays your honors indulgence

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

234A ,B,C. The appellant totally denies it liability of charging of any such interest. The interest, so charged, being contrary to the provisions of law and facts, may kindly be deleted in full. I.T.A. Nos. 13 to 14/Jodh/2022 & I.T.A. Nos. 15 to 16/Jodh/2022 4 Assessment Years: 2011-12 to 2012-13 5. Ground5. The appellant prays your honors indulgence