SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

ITA 936/JPR/2024Status: DisposedITAT Jaipur28 January 2025AY 2018-19Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Judicial Member)1 pages
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What did the Tribunal hold?

The Tribunal found that the assessee's claim of agricultural income was not substantiated by documentary evidence. However, it directed the Assessing Officer to consider the correct unaccounted investment in construction based on revised figures provided by the assessee.

What were the facts?

During a search operation, the assessee's investment in agriculture land and house construction was questioned. The assessee claimed the source was agricultural income, but failed to provide supporting documentary evidence. The Assessing Officer added the unexplained investment to the total income.

What were the issues?

Whether the assessee's agricultural income was sufficient to explain the investments made, and the correct amount of unexplained investment in construction.

Which sections of the Income-tax Act were involved?

Section 132,Section 153A,Section 143(3),Section 69,Section 115BBE

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Income Tax Appellate Tribunal, JAIPUR BENCHES,”B” JAIPUR

Before: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA Nos. 931 to 936/JP/2024

For Appellant: CA jktLo dh vksj ls@
Hearing: 07/01/2025Pronounced: 28/01/2025

PER: RATHOD KAMLESH JAYANTBHAI, AM

These six appeals are filed by the assessee aggrieved from the order of Commissioner of Income Tax (Appeal), Udaipur-2 [ for short CIT(A)] for the assessment years 2012-13 & 2014-15 to 2018-19 dated 17.05.2024. The said order of the ld. CIT(A) arise as against the order dated 23.12.2019 passed under section 143(3) r.w.s 153A & 143(3) r.w.s 153B(1)(b) of the Sh.

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