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-

250 of the Income Tax Act, 1961, for the assessment year 2017-18. The assessee has raised the following grounds of appeal :- Sita Devi Choudhary, Jalore 1. Incorrect invocation of section 69A and non-consideration of submission/evidence filed by the assessee. 2. Incorrect invocation of section 68 and non-consideration of submission/evidence filed by the assessee. 2. Succinctly

ACIT, CIRCLE, BHILWARA vs. M/S. PLAZA TEX (INDIA) PVT. LTD.,, BHILWARA

In the result, appeal of the revenue is allowed

Bench: Shri Saktijit Dey & Shri Girish Agrawal

4 of 8 ITA No.- 447/Jodh/2018 Plaza Tex (India) Pvt. Ltd. suspicion or doubt. I am of the considered view that no addition can be made u/s 68 merely on the basis of suspicion or doubt, especially when the appellant has furnished every documentary evidence to prove the identity and creditworthiness of the share applicants and genuineness of the transactions

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

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

250 of the Income Tax Act 1961, [in brevity the Act] for A.Ys. 2013-14 to 2016-17. The impugned orders were emanated from the order of the ld. Income Tax Officer, Ward-1,Hanumangarh, (in brevity the AO) order passed u/s 143(3) of the Act. I.T.A. Nos. 68 to 71/Jodh/2022 2 Assessment Years

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

250 of the Income Tax Act 1961, [in brevity the Act] for A.Ys. 2013-14 to 2016-17. The impugned orders were emanated from the order of the ld. Income Tax Officer, Ward-1,Hanumangarh, (in brevity the AO) order passed u/s 143(3) of the Act. I.T.A. Nos. 68 to 71/Jodh/2022 2 Assessment Years

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

250 of the Income Tax Act 1961, [in brevity the Act] for A.Ys. 2013-14 to 2016-17. The impugned orders were emanated from the order of the ld. Income Tax Officer, Ward-1,Hanumangarh, (in brevity the AO) order passed u/s 143(3) of the Act. I.T.A. Nos. 68 to 71/Jodh/2022 2 Assessment Years

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

250 of the Income Tax Act 1961, [in brevity the Act] for A.Ys. 2013-14 to 2016-17. The impugned orders were emanated from the order of the ld. Income Tax Officer, Ward-1,Hanumangarh, (in brevity the AO) order passed u/s 143(3) of the Act. I.T.A. Nos. 68 to 71/Jodh/2022 2 Assessment Years

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

In the result, appeal of the assessee is dismissed

250 of the I.T. Act, 1961, for the assessment year 2013-14. The assessee\nhas raised the following grounds of appeal :-\n“1.The CIT (A) erred in dismissing the appeal of the assessee without\nconsidering the grounds of the assessee regarding reopening of assessment.\n2. The CIT (A) erred in dismissing the appeal of the assessee without\ndiscussing and considering

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)

250 of the Income Tax Act, 1961, for the assessment year 2017-18. The assessee has raised the following grounds of appeal :- 2 Life Care Hospital, Abu Road, Sirohi. 1. Your appellant is a partnership firm and having multispecialty hospital at Tatoli Road, Aburoad, Dist. Sirohi (Rajasthan). 2. Your appellant filed their Return of Income on 25.10.2017 declaring total income

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

section 68 of the act and and added to the income of the assessee. In addition to the cash-credits, the AO has further made addition of Rs. 8,56,000/- u/s 69A of the by treating the deposit in the name of Sh. Mohan Ram Choudhary and Smt.Tulchi Devi

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, UDAIPUR

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

250 of the I.T. Act, 1961, for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17. The grounds and revised grounds raised in these appeals are being reproduced as under :- Ashiana Buildprop Pvt. Ltd., Udaipur. In ITA No. 706/Jodh/2024 A.Y. 2013-14 “Ground No.1: The impugned order u/s 153A r.w.s 143(3) of the I.T. Act,1961 dated

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

250 of the I.T.\nAct, 1961, for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17. The\ngrounds and revised grounds raised in these appeals are being reproduced as under\n:-\n2\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn ITA No. 706/Jodh/2024 A.Y. 2013-14\n“Ground No.1: The impugned order u/s 153A r.w.s

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

250 of the I.T.\nAct, 1961, for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17. The\ngrounds and revised grounds raised in these appeals are being reproduced as under\n:-2\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn ITA No. 706/Jodh/2024 A.Y. 2013-14\n“Ground No.1: The impugned order u/s 153A r.w.s

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

In the result, appeals of the assessee are partly allowed

250 of the I.T.\nAct, 1961, for the assessment years 2013-14, 2014-15, 2015-16 & 2016-17. The\ngrounds and revised grounds raised in these appeals are being reproduced as under\n:- \n2\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nIn ITA No. 706/Jodh/2024 A.Y. 2013-14\n“Ground No.1: The impugned order u/s 153A r.w.s

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

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

250 of the Income-tax Act, 1961 [for brevity, the "Act"] for the Assessment Years 2014-15 & 2015-16, date of orders 20/12/2023 and 17/07/2023, respectively. The impugned orders emanated from the order of the Ld. Assistant Commissioner of Income-tax, Circle-3, Jodhpur [for brevity, the "Ld. AO"] passed under section 143(3) of the Act, date