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

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

section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone. Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76,693/- or 1,64

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

section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone.11 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76,693/- or 1,64

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

section 143(3) dated 30.12.2017 in the interest of equity and justice on this ground alone. 11 ITA Nos. 706 to 709/Jodh/2024 Ashiana Buildprop Pvt. Ltd., Udaipur. GOA-3: Addition of Rs. 44,701,826/- in A.Y. 2013-14, Rs.1,64,40,157/- or 5,91,76,693/- in A.Y. 2014-15, Rs.5,91,76,693/- or 1,64

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

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 s. 153A and such\ntime limit would start from

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

In the result the appeals of the assessee ITA Nos

Bench: Shri Mitha Lal Meena & Shri Anikesh Banerjee

68 of the Act. Similar support flows from Dr. Raj Dhariwal (supra) & Jagdish Narayan Ratan Kumar (supra), wherein the Tribunal held that a surrender under section 132(4) of the Act raises only a rebuttable presumption and, absent corroborative evidence of actual payment, cannot alone form the foundation for an addition toward unexplained investment. The Ld. DR has cited

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:

section 80 IC of the Act On perusal of the Financial statements, the Assessing Officer(AO) found that the assessee has claimed deduction u/s 80IC(2) of the Act of Rs. 1,68,71,111/- and the Shri brij Bhushan Goyal assessee has filed the detailed explanations on the claim. Whereas the A.O. dealt on the facts and information

DHANPAT RAJ KHATRI - HUF,JAISALMER vs. ITO,, JAISALMER

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

Bench: Shri B. R. Baskaran & Shri Sandeep Gosainshri Dhanpat Raj Khatri Vs The Ito Khatri Pada, Jaisalmer Jaisalmer

Section 68 is discretionary and discretion must be used as per law and decided judgements and not according to the presumption. Since the assessee has submitted the entire details, books of accounts etc. and the AO did not reject the books of account of the assessee, hence the addition so made on presumption basis does not support in view

ASST COMMISSIONER OF INCOME TAX, BIKANER vs. MUKESH SHAH, SRIGANGANAGAR

In the result, the appeal of the revenue is dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

64,810/-. The return was processed u/s 143(1) of Act. Subsequently, the case was selected for scrutiny through CASS and notice u/s 143(2) of Income Tax Act, 1961 was issued on 29.09.2018 which was duly served upon the assessee. Notice u/s 142(1) along with query letter dated 30.05.2019 was issued and duly served upon the assessee

SUKHDEV CHAYAL,BIKANER vs. PCIT-1,, JODHPUR

In the result, this appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Vikram Singh Yadavassessment Year: 2016-17 Sukhdev Chayal, Vs. Pr.Cit-1, Near Ratan Sagar Well, Jodhpur. Bikaner. Pan No. Afjpc 9250 J

64,930 Land at Khara (3.56 Hq) 7. 25,998 Land at Meghasar (1/3 portion of 31.66 Hq) 8. 2,22,202 9. Land at Nokha 1... 85,038 10. Land & Building at Ratansagar Well 2,30,535 Land in JNV Colony (6A-38, 1/2 portion) 11. 17 ITA 26/Jodh/2021 Sukhdev Chayal Vs PCIT 5,777 Plot at Ganganagar

MITHILA DRUGS PVT. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Kul Bharatshri Manish Boradmithila Drugs Pvt.Ltd., Vs Acit, F-70, Road No.2, Circle-1, 102A, Mewar Industrial Area, Aaykar Bhawan, Sub Madri, Udaipur-313003. City Centre, Savina, Udaipur-313001. (Appellant) (Respondent) Pan No.Aaccm6767B Assessee By None (W/S) Revenue By Shri S.M.Joshi, Jcit Dr Date Of Hearing 22/03/2023 Date Of 23/03/2023 Pronouncement

section 80, business loss as on 31.03.2015, i.e. Rs. 1,42,68,828/- cannot be carried forward. (B)OUR SUBMISSION GROUND No : 1 "That ld. CIT (Appeals)-1 has also erred on the facts and in law in not allowing brought forward and carried forward total business loss Rs. Rs.14266828/-. Thus losses deserves to be allowed

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

In the result, the appeal of the assessee is allowed

64 to 97.  Provision of 154 cannot be resorted to unless there is glaring mistake of facts or law committed by the AO and not caused by different interpretation on a particular issue. Case law reliance placed be referred at Pg No 101 to 103 with case laws at 112 to 116. Ld CIT (Appeals) dismissed the appeal on observations

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) 3. Correct Facts and material not considered as silver belonged to all members of HUF: It is submitted that we had filed the detailed written submissions to CIT(A) in this regard vide page 15 to 20 (PB86-92) also (PB22-34) which may kindly be considered here also before

GULAB DEVI KHANT,BANSWARA vs. ACIT, , CHITTORGARH.

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

Bench: Shri N.K. Sainismt. Gulab Devi Khant, Vs The Acit, W/O Late Shri Natwar Lal Chittorgarh Khanat, Khantwara, Banswara (Raj.) (Appellant) (Respondent)

68,000/- which included the addition of unexplained new cash creditors of Rs. 15,90,000/- and short term capital gain of Rs. 64,918/-. The Assessing Officer also initiated penalty proceedings u/s 271 (1) (c) of the Act and levied the penalty of Rs. 5,47,700/-. 4. Being aggrieved, the matter was taken

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements

JS ENGINEERING WORKS,SAWA, CHITTORGARH vs. DCIT, CENTRAL CIRCLE, CHITTORGARH

In the result, all these 6 appeals filed by the assessee are allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Sudhir Pareek, Hon’Blestay Application No. 8 To 13/Jodh/2024 (Arising Out Of Ita Nos. 620, 621, 622, 624, 625 &628/Jodh/2024) (Assessment Year – 2012-13, 2013-14, 2014-15, 2015-16, 2016-17 & 2017-18) Js Engineering Works Dcit, Central Circle, J-16, M/S. Sclj & Associates, Chittorgarh. Lal Kothi Yojana, Sahakar Marg, Jaipur – 302015. Pan No. Aaffj 9260 Q

68,093 6 622/Jodh/2024 & Others Assessment Years 2012-13 to 2017-18 2016-17 11,58,22,004 9,00,99,045 2,57,22,959 2017-18 8,91,78,138 8,64,93,022 26,85,116 The ld. AO has observed during the assessment proceedings that shut down wages has been paid in cash. The statements