M/S NAKODA BUILDSTRUCTURE PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1, JODHPUR, JODHPUR

ITA 11/JODH/2025Status: DisposedITAT Jodhpur28 April 2026AY 2016-1731 pages
AI SummaryAllowed

What were the facts?

The assessee appealed against the CIT(A)'s orders confirming additions made by the AO. These additions pertained to cash payments for land purchase, sale of land, and alleged cash credits/deposits in bank accounts.

What did the Tribunal hold?

The Tribunal held that the additions made by the AO and confirmed by the CIT(A) were unwarranted and perverse to the facts on record. The Tribunal found that the CIT(A) had invoked new charges not part of the AO's assessment.

What were the issues?

Whether the additions made on account of cash payments, sale of land, and unexplained cash credits/deposits were justified. Whether the CIT(A) could invoke new charges not raised by the AO.

Which sections of the Income-tax Act were involved?

Section 40(A)(3),Section 68,Section 153A,Section 143(3),Section 132

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, JODHPUR BENCH, JODHPUR

Before: DR. MITHA LAL MEENA, HON’BLE & SHRI SUDHIR PAREEK, HON’BLE

For Appellant: Shri Shrawan Kumar Gupta
For Respondent: Shri O.P. Meena CIT-DR (Virtually)
Hearing: 24.03.2026

PER BENCH: These bunch of appeals filed by assessee against the separate order of the Commissioner Income Tax (Appeals), Jaipur-5 [hereinafter referred to as the CIT (A)] dated 02.12.2024 with respect to Assessment Years 2013-14, 2014- 15, 2015-16, 2016-17 and 2017-18. 2. The appellant has raised following grounds of appeal:  “The impugned order u/s 153A rws 143(3) of the I.T. Act, 1961 dated 07.06.2021 as well as the action taken u/s 153A and notices u/s 143(2) or other notices are illegal, bad in law and on the facts of the case for want of juri iction and various Asst. Years: 2013-14 to

The order continues below.

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