ABDUL HAKIM,UDAIPUR vs. DCIT, CIRCLE - TDS, UDAIPUR

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

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

49, Chamanpura, Loha Bazar, Udaipur. Udaipur. (Appellant) (Respondent) PAN NO. AMVPM 8492 M Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 05/04/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are four appeals filed by the assessee aggrieved from the order of the learned Commissioner of Income

ABDUL KADIR,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

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

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

49, Chamanpura, Loha Bazar, Udaipur. Udaipur. (Appellant) (Respondent) PAN NO. AMVPM 8492 M Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 05/04/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are four appeals filed by the assessee aggrieved from the order of the learned Commissioner of Income

ABDUL RASHID,UDAIPUR vs. DCIT, CIRCLE TDS, UDAIPUR

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

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

49, Chamanpura, Loha Bazar, Udaipur. Udaipur. (Appellant) (Respondent) PAN NO. AMVPM 8492 M Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 05/04/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are four appeals filed by the assessee aggrieved from the order of the learned Commissioner of Income

ABDUL AJEEJ,UDAIPUR vs. DCIT, CIRCLE-TDS, UDAIPUR

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

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

49, Chamanpura, Loha Bazar, Udaipur. Udaipur. (Appellant) (Respondent) PAN NO. AMVPM 8492 M Assessee By None Revenue By Ms. Nidhi Nair, JCIT-DR Date of hearing 18/01/2023 Date of Pronouncement 05/04/2023 O R D E R PER: Dr. S. Seethalakshmi, JM These are four appeals filed by the assessee aggrieved from the order of the learned Commissioner of Income

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

MEWAR HOSPITAL PVT. LTD. ,UDAIPUR vs. ACIT, CENTRAL CIRCLE-2, UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

ACIT, CENTRAL CIRCLE-2, UDAIPUR, UDAIPUR vs. M/S MEWAR HOSPITAL PVT. LTD., UDAIPUR

In the result the appeal of the assessee in ITA No

price received by the seller of the goods for the acquisition of which it has already incurred the cast. It is the realisation of excess over the cost incurred that only forms part of the profit included in the consideration of sales. Therefore, unless there is a finding to the effect that investment by way of incurring cost in acquiring

AJMER DEVELOPMENT AUTHORITY,AJMER vs. CIT(EXEMPTION)/ ITO (EXEMPTION), JAIPUR / JODHPUR

In the result, the stay application filed by the assessee is dismissed

Bench: Shri Kul Bharatshri Manish Borad

49 ITR (Trib) 406 (Mumbai) in which it was held "allowing the appeal (i) that jurisdiction aspect of the order passed in the primary proceedings can be examined in collateral proceedings also. Thus, the assessee could be permitted to challenge the validity of the order passed under s. 263 on the ground that the assessment order was non est. Since

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

Transfer (DBFOT) Basis Notice by the concessionaire for payment of compensation on account of delay events, additional works/change of scope and breach of contract by the authority." In view of the facts furnished by the assessee, the amount of Rs.1,72,77,91,273/- shown in the ITR as other income, was treated as contract receipts of the assessee which

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

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

49,322 2,50,000 45,99,322/- 3 BHK (Standard) 2040 2151/- 43,88,040 2,50,000 46,38,040/- 3 BHK (Standard) 2060 2151/- 44,31,060 2,50,000 46,81,060/- Ashiana Buildprop Pvt. Ltd., Udaipur. On the basis of above, the AO was of the view that the assessee has offered to sell flats

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

49,153 Agri land at Gangangar (0.556 Hq) 1. 1,43,320 Agri land at Ganganagar (1.202 Hq) 2. 8,99,971 Agri land at Khara Bypass (.83 Hq) 3. 57,592 Land at Ginnani (998.75 Sq. Ft) 4. 2,10,723 Land at JNV (4-0-35 2100 Sq. Ft) 5. 43,430 Land at Khara

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

49,322\n2,50,000\n45,99,322/-\n3 BHK (Standard)\n2040\n2151/-\n43,88,040\n2,50,000\n46,38,040/-\n3 BHK (Standard)\n2060\n2151/-\n44,31,060\n2,50,000\n46,81,060/-\n32\nITA Nos. 706 to 709/Jodh/2024\nAshiana Buildprop Pvt. Ltd., Udaipur.\nOn the basis of above, the AO was of the view that