MURLIDHAR KRIPLANI,UDAIPUR vs. ITO, WARD-2(3), UDAIPUR

In the result, the appeal of the assessee is allowed

Bench: Completing The Assessment Of Income Which Is Mandatory In Sh. Murlidhar Kriplani Vs. Ito Nature. The Commissioner Of Income Tax (Appeals) Also Confirmed That Where Return Of Income Filed Beyond Time As Contemplated Under Section 139, It Is Not Necessary On Part Of Ao To Issue Notice U/S 143(2) Which Is Bad In Law & Unjustified & Not Tenable As Per The Hon'Ble Rajasthan High Court Jaipur Bench In Case Of Ito Vs Kamla Devi Sharma In Db

72,660/- by making additions/disallowances of Rs. 3,68,000/-. 4. Aggrieved, from the said order of assessment the assessee has filed an appeal before the ld. CIT(A). The ld. CIT(A) after hearing the contention of the assessee dismissed the appeal of the assessee by giving following findings on the issue:- “Paragraph 15 …………..But Section 143(2

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

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

2. COMMENTS ON OBSERVATIONS OF THE LD. AO In this respect, the relevant para wise observation and explanations as well as comments are being furnished hereunder: 2.1 The ld. AO has observed that the agreement of flats referred in the statement have been shown at DLC rate and the profit calculated on the sale of above flats have been shown

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

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point

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

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point

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

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point

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

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point

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

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point

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

section 147 of the Act. Further, the Ld. AO has not brought on record any fact by which it can be said that the assessee has not disclosed fully and truly all material fact which were necessary for assessment. Although the assessee did not file objection before the assessing officer, yet the jurisdiction of AO is a legal point

ACIT, CIRCLE, BHILWARA, BHILWARA vs. M/S. SAMARPAN SYNTHETICS PVT. LTD. , BHILWARA

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Samarpan Synthetics Pvt. Circle, Ltd., Bhilwara 54, Bhilwara Textiles Market, Pur Road, Bhilwara-311001, Rahasthan. Pan No. Aahcs 4365 G

72,483/- Synthetics Pvt. Ltd. Bhilwara 2. Harsh Textile Bhl 112859.55 1,36,28,298/- 3. Jain Syntex, 81814.15 9735883/- Bhilwara 4. Kashliwal 114052.10 14598680/- Synthetics, Bhilwara 5. Kaveri Synthetics, 73139.15 89,22,977/- Bhilwara 6. Poonam 80747.25 1,00,12,663/- Synthetics, Bhilwara 7. Shree Govindam 180794.65 2,13,97,050/- Textile, Bhilwara TOTAL 833554.45 10,00,68

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

section 145 are not found to\nbe relevant in the facts of this case. The AO has not disturbed the book results as the cash\ntransactions are not part of regular books of accounts.\nThe ld CIT(A) has also tried to distinguish the decisions relied upon. Thus on the\nbasis of above observations the ld. CIT(A) confirmed

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ACIT, CIRCLE-1, UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 for non-furnishing of the identity and PAN of the creditors. Further the amount of Rs. 4,72,088/- was I.T.A. Nos. 329 to 330/Jodh/2023 15 Assessment Year: 2014-15 to 2015-16 added for contravening of section 40A (2

IDANA PET INDUSTRIES P. LTD. ,UDAIPUR vs. ITO, WARD-2(1), UDAIPUR

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 for non-furnishing of the identity and PAN of the creditors. Further the amount of Rs. 4,72,088/- was I.T.A. Nos. 329 to 330/Jodh/2023 15 Assessment Year: 2014-15 to 2015-16 added for contravening of section 40A (2

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

ASSTT. COMMISSIONER OF INCOME-TAX, CIRCLE-1, JODHPUR , PAOTA C ROAD vs. J.M. METALS, BASNI

2 the revenue has challenged deletion of addition of\nRs.78,73,000/- made u/s 68 on account of unexplained debtor realization.\n5.1 The addl. CIT (DR) for the department placed reliance on the assessment\norder. He submitted that Ld. CIT(A) was not justified in deleting the addition of\nRs.78,73,000/- made u/s 68 on account of unexplained debtor

DR. MANISH CHHAPARWAL ,UDAIPUR vs. DCIT, CENTRAL CIRCLE-2, UDAIPUR

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

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

68 to 69D (even though not assessed as such by AO) shall be subject to higher tax rate @ 60% u/s 115BBE are sustained. Accordingly, the ground number 2 of the appeal is dismissed. 14 Dr. Manish Chhaparwal v. DCIT In the 3rd ground, the appellant objected the decision of the ld. 10. Commissioner of Income Tax (Appeals)-2, Udaipur that

ACIT, JODHPUR vs. M/S. HASWANI HANDICRAFTS, JODHPUR

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Haswani Handicrafts, Central Circle-2, B-2, Bank Colony, Ummaid Jodhpur. Bhawan Palace Road, Rai Ka Bag, Jodhpur. Pan No. Aabfh 5114 P

2 (Jaipur) (iv) 68 TTJ 027 (Jodhpur) (v) 66 TTJ 482 (Jodhpur) 19. There was no material on record to justify conclusion reached upon by assessing officer for rejection of books, when assessee maintained complete books of accounts in accordance with provisions of Act, and same were audited by auditor and no adverse observation were pointed out by the auditors

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

72 TTJ 316 (Gau), CIT vs. Heerala Chaganlal 257 ITR 281 (Raj.), CIT vs Ajay Kumar Sharma 259 ITR 240 (Raj.) and Jhalani Timbers v/s CIT (1997) 223 ITR 11 (Gau). Hence the ld CIT(A) rightly deleted the addition of Rs. 1,47,01,596/- u/s 68.’’ 11 DCIT-CIRCLE, BHILWARA VS SHRI PRAHALAD RAI RATHI, BHILWARA

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

72,682/ Less- 1. Indirect expenses Rs. 37,44,85,135/- 2. Interest Rs. 35,92,15,998/- 3. Depreciation Rs. 23,68,58,343/- Total Rs.97,05,59,476/- Net profit/total income Rs.16,45,86,794/- (-) 39 Varaha Infra Ltd. The net result of computation of net profit is loss. The result of computation of income made