9 & 1192/JPR/2024\nShri Pradeep Kumar Dusad\n85\nxiv. Contech Transport Service (P) ltd Ors. v. ACIT

Pradeep Kumar Dusad, Jaipur vs. DCIT Central Circle 2, Jaipur

In the result the appeal of the assessee is allowed and that

…law that should not stop a taxpayer from correcting his mistake. It was the duly of the A.O. to tax only the legitimate amount from a taxpayer ITA No. 1149 & 1192/JPR/2024 Shri Pradeep Kumar Dusad 85 xiv. Contech Transport Service (P) ltd Ors V/s ACIT (2009) 19 DTR 191 (Mumbai) 28-11-08 No addition can be made only on the basis of admission in statement u/s 132 (4) xv. Chitra Devi V/s ACIT (Jodhpur Branch) (2002) 77 TTJ (Jd) 640 Statements recorded during search are not evidences found during search. Addition cannot be made on the basis of statement alone. Thus in view of the aforesaid decisions including the de…

Income-Tax Officer, Ward-1(4), Jaipur vs. Shri Pradeep Kumar Dusad, Jaipur

In the result the appeal of the assessee is allowed and that

…ee and against the Department. viii. Avadh Kishore Das v. Ram Gopal AIR 1979 SC 861: ITA No. 1149 & 1192/JPR/2024 Shri Pradeep Kumar Dusad 35 ITA No. 1149 & 1192/JPR/2024 Shri Pradeep Kumar Dusad 36 xiv. Contech Transport Service (P) ltd Ors V/s ACIT (2009) 19 DTR 191 (Mumbai) 28-11-08 No addition can be made only on the basis of admission in statement u/s 132 (4) xv. Chitra Devi V/s ACIT (Jodhpur Branch) (2002) 77 TTJ (Jd) 640 Statements recorded during search are not evidences found during search. Addition cannot be made on the basis of statement alone. Thus in view of the aforesaid decisions including the de…

Shri Ashok Dharendra, Jaipur vs. Deputy Commissioner of Income Tax, Jaipur

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Rathod Kamlesh Jayantbhai, Am Vk;Dj Vihy La-@Ita No. 256/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2015-16 Shri Ashok Dharendra, Cuke D.C.I.T. 23, Shivraj Niketan Scheme, Vs. Central Circle-3, Gautam Marg, Nr Vaishali Jaipur. Nagar Circle, Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Aavpd 6554 B Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri S. Najmi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 02/02/2022 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 12 /04/2022 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld. Cit(A)- 4, Jaipur Dated 01/12/2017 For The A.Y. 2015-16 In The Matter Of Order Passed U/S 143(3) Read With Section 153B(1)(B) Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & In The Circumstances Of The Case The Ld. Cit(A) Has Grossly Erred In Confirming The Addition Of Rs. 1,50,00,000/- Made In The Assessment Completed U/S 143(3) R.W.S. 153B(1)(B) Solely On The Basis Of Statements Recorded During The Course Of Search Which Stood Retracted By The Assessee Through An Affidavit Filed. Thus, The Addition Made Solely On The Basis Of Such Retracted Statements Deserves To Be Deleted.

…g on record cogent material and other evidences to support the addition rather than simply rely on the statement. In this case the position is exactly the same. The following case laws are cited in support: - (a) Contech Transport Service (P) ltd Ors V/s ACIT 19 DTR 191 (Mumbai) (b) Chitra Devi V/s ACIT (Jodhpur Branch) (2002) 77 TTJ (Jd) 640 (c) Kailashhen Manharlal ChokshiVs CIT (2008) 14 DTR 257 (Guj) (d) Pullanguegode Rubber & Produce Co. Ltd. Vs. State of Kerala 91 ITR 18 (SC) (e) Kailash Ben MohanlalChoksi v/s CIT (2008) 14 DTR (Guj) 257 ITA 324/JP/2017 & 1 Anr (f) Hukum Chand Jain Vs. Income Tax Officer (2…

Jypore Manufaturing Jewellers Pvt. Ltd., Jaipur vs. JCIT(OSD), Jaipur

In the result appeals filed by assessee are allowed and that of revenue are dismissed

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh vkj-ih-rksykuh] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI R.P. TOLANI, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 303 & 304/JP/2014 fu/kZkj.k o"kZ@Assessment Year : 2008-09 & 2009-10 cuke Jypore Manufacturing Jewellers (P) Ltd. The JCIT (OSD) Vs. Plot No.1 & 2, Ratan Shikha Building, Central Circle- 3 Near Gokhle Park, Janta Colony, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACJ 4640 C vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 449 &…