M/S TARUN CONSTRUCTION COMPANY,WARD NO.24, NEAR BHAGAT SINGH CHOWK, SURATGARH vs. CPC, BANGALORE/ ITO, WARD-1, SRIGANGANAGAR , SRIGANGANAGAR

In the result, appeals are dismissed

Bench: Shri Saktijit Dey, Vice- & Dr. Brr Kumar

6. It is further submitted that the ROI was filed by the assessee on 01.10.2018. The law prevailing on the said date allowed the assessee to claim a deduction of employees’ contribution to PF/ ESI and did not authorized CPC to take a different view that too by way of adjustment by processing the ROI under section 143(1

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

section under which this addition was made, however, considering the nature of this addition, it could be either u/s. 41(1) of the Act or u/s. 68 of the Act. From the facts and details as furnished by the appellant, it is seen that total sundry creditors consisted of following items:- M/s. Wagad Construction Co. & M/s. Wagad Infra Project

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

6. I have gone through the submissions of the appellant, assessment order, grounds of appeal and material on record. Ground Nos. 1 to 5 are in connection with the addition of Rs. 1,83,16,53,000/- made by the AO under section 68

C.G. TECHNOSOFT PVT. LTD. ,JODHPUR vs. ITO, WARD-3(1), , JODHPUR

In the result, all the appeals of the assessees are allowed

6 th Chopasni Road, Ward 3(1), Jodhpur Jodhpur PAN NO: AABCC5748B Appellant Respondent Assessee by : Shri Arun Chordia, C.A. Revenue by : Smt. Monisha, JCIT DR & ITA Nos. 68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha

C G TECHNOSOFT PVT. LTD.,JODHPUR vs. ASST. DIRECTOR OF INCOME TAX, BENGALURU

In the result, all the appeals of the assessees are allowed

6 th Chopasni Road, Ward 3(1), Jodhpur Jodhpur PAN NO: AABCC5748B Appellant Respondent Assessee by : Shri Arun Chordia, C.A. Revenue by : Smt. Monisha, JCIT DR & ITA Nos. 68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha

LUBI GEL LLP,JODHPUR vs. ADIT CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

6 th Chopasni Road, Ward 3(1), Jodhpur Jodhpur PAN NO: AABCC5748B Appellant Respondent Assessee by : Shri Arun Chordia, C.A. Revenue by : Smt. Monisha, JCIT DR & ITA Nos. 68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha

LUBI GEL LLP,JODHPUR vs. DCIT,CPC, BENGALURU

In the result, all the appeals of the assessees are allowed

6 th Chopasni Road, Ward 3(1), Jodhpur Jodhpur PAN NO: AABCC5748B Appellant Respondent Assessee by : Shri Arun Chordia, C.A. Revenue by : Smt. Monisha, JCIT DR & ITA Nos. 68 & 69/Jodh/2021 Assessment Years : 2018-19 & 2019-20 Lubi GEL LLP Vs. The DCIT, CPC Jodhpur Bangluru PAN NO: AAGFL1843E Appellant Respondent Assessee by : Smt. Raksha Birla, CA Revenue by : Smt. Monisha

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-

1) dated 21/12/2019 wherein the assessing authority had made addition in the total income of assessee on two grounds viz (i) addition under section 69A and (ii) addition under section 68. (5) That the assessee had made available all the relevant documents as required by the assessing authority while replying to the adjudication proceedings under section

M/S. DEEPAK & COMPANY INFRA PVT. LTD. ,SRI GANGANAGAR vs. ITO, WARD-1, SRIGANAGNAGAR

In the result, the appeal of the assessee is allowed

Section 80IA(6) of the Act and Rule 18BBE of the Income-tax Rules, deduction is available on the profit of housing or other activities, which are integral part of a highway project and for claiming deduction, the assessee has to maintain separate accounts for the said activities and submit a report for each undertaking or enterprise accompanied

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

In the result, appeal of the assessee is dismissed

6 has mentioned that :\n6. Basis of forming reason to believe and details of escapement of Income : In\nview of the above facts, I have reason to believe that income of the assessee\namount of Rs. 745080/- in the form of capital gain arisen due to transaction of\npenny stock, has escaped assessment within the meaning of section

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

In the result, both appeals of the assessee are allowed

6 Smt. Anita Devi Khandelwal, Nathdwara Rs. 1,50,000/- 7 Smt. Veena Devi Khandelwal, Nathdwara Rs. 5,00,000/- 8 Shri Natwar Lal Khandelwal, Nathdwara Rs. 1,50,000/- Total Rs. 22,00,000/- 4.3 During the course of statements of the above persons, it was noticed that the bank accounts of the above creditors were credited

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

In the result, both appeals of the assessee are allowed

6 Smt. Anita Devi Khandelwal, Nathdwara Rs. 1,50,000/- 7 Smt. Veena Devi Khandelwal, Nathdwara Rs. 5,00,000/- 8 Shri Natwar Lal Khandelwal, Nathdwara Rs. 1,50,000/- Total Rs. 22,00,000/- 4.3 During the course of statements of the above persons, it was noticed that the bank accounts of the above creditors were credited

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 and added to the total income of the assessee. Penalty proceedings w/s.271(1)(c) of the Income Tax Act, 1961 are initiated separately for furnishing inaccurate particulars of income.’’ 5 DCIT-CIRCLE, BHILWARA VS SHRI PRAHALAD RAI RATHI, BHILWARA Further, the AO treated the remaining amount of Rs. 1

OCHHAB LAL JAIN,UDAIPUR vs. DCIT CENTRAL CIRCLE-1, UDAIPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

68 CCH 0553 Jaipur Trib (2023) 225 TTJ 0122 (Jp)\n3. Correct Facts and material not considered as silver belonged to all members of HUF: It\nis submitted that we had filed the detailed written submissions to CIT(A) in this regard vide page\n15 to 20 (PB86-92) also (PB22-34) which may kindly be considered here also before

OCHHAB LAL JAIN,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, UDIAPUR, UDAIPUR

In the result, both the appeals of the assessee are allowed

68 CCH 0553 Jaipur Trib (2023) 225 TTJ 0122 (Jp)\n3. Correct Facts and material not considered as silver belonged to all members of HUF: It\nis submitted that we had filed the detailed written submissions to CIT(A) in this regard vide page\n15 to 20 (PB86-92) also (PB22-34) which may kindly be considered here also before

SUNIL PAGARIA,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee is allowed

1. Claim of exemption relates to two residential houses & not three i.e. at Shobhagpura at Rs 42 lac and at Bhuvana Rs 2345406/ & not commercial. (Pg No 3, 33 & 34 with break- up, 46-51) 2. Provision of section 54F in force up-to AY 14-15 entitle the assesee to claim exemption, if the assesee within a period

BANSI LAL KUMHAR,UDAIPUR vs. ACIT CIRCLE-2, UDAIPUR

1) The appellant.\n(2) The respondent.\n(3) CIT\n(4) CIT(A)\n(5) Departmental Representative\n(6) Guard File\nsd-\n(DR. MITHA LAL MEENA)\nACCOUNTANT MEMBER\nBy Oder\nAssistant Registrar,\nIncome Tax Appellate Tribunal,\nJodhpur Bench,\nJodhpur.", "summary": { "facts": "The assessee's appeal is against an order confirming additions made by the AO under section

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)

1), total income includes all income, profits or gains from whatever source derived, subject to certain conditions about residence, etc., with which we are not concerned. Section 6 then enumerates six heads of income chargeable to income-tax. Two of these heads are (a) income from property and (b) profits and gains of business, etc. The several heads into

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)

1,17,900/- under section 69C, being alleged commission paid to arrange these entries. 4. Aggrieved by the reassessment order, the assessee challenged the same before the CIT(A). The CIT(A), after considering the facts and submissions, upheld the reopening and sustained the additions. The assessee is now in appeal before us. 5. The core grievance