CIT v. Bajargan Traders

86 Taxmann.com 295High Court2017#2616 most cited

What is CIT v. Bajargan Traders authority for?

Excess stock of regularly traded items or excess cash, when found during a survey and properly explained as arising from business, constitutes business income, thereby avoiding assessment under sections 69, 69A, 69B and the higher tax rate prescribed by section 115BBE.

45

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2022 to 2025.

Also referred to as

CIT v. Bajargan Traders · 86 Taxmann.com 295 · section 115BBE · section 69 · section 69A · section 69B · excess stock as business income · excess cash as business income · unexplained money · unexplained investment · survey findings · set off of losses

Sections most often in play

Section 115BBESection 69ASection 69BSection 133ASection 143(2)Section 143(3)Section 142(1)Section 68

Issues it is cited on

section 155bbesection 108section 69bsection 40(b)section 80jpreponderance of probabilityset off of lossesonus of proofsection 115bbsection 115bsection 80ia(4)section 155

Judgments citing CIT v. Bajargan Traders

ASST. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, NASHIK, NASHIK vs. MADANLAL LALCHAND JAIN, NANDURBAR

In the result, the appeal filed by the assessee is partly allowed

ITA 1572/PUN/2025[2021-22]Status: DisposedITAT Pune21 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 Madanlal Lalchand Jain ACIT, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 PAN: ABKPJ3633K (Appellant) (Respondent) Assessment year : 2021-22 ACIT, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 PAN: ABKPJ3633K (Appellant) (Respondent) CO No.42/PUN/2025 Assessment year : 2021-22 Madanla…

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

In the result, the appeal filed by the assessee is partly allowed

ITA 1404/PUN/2025[2022-23]Status: DisposedITAT Pune21 Nov 2025AY 2022-23

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 Madanlal Lalchand Jain ACIT, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 PAN: ABKPJ3633K (Appellant) (Respondent) Assessment year : 2021-22 ACIT, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 PAN: ABKPJ3633K (Appellant) (Respondent) CO No.42/PUN/2025 Assessment year : 2021-22 Madanla…

MADANLAL LALCHAND JAIN,NANDURBAR vs. ACIT CENTRAL CIRCLE 2, NASHIK

In the result, the appeal filed by the assessee is partly allowed

ITA 1403/PUN/2025[2021-22]Status: DisposedITAT Pune21 Nov 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2021-22 Acit, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Co No.42/Pun/2025 Assessment Year : 2021-22 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) Assessment Year : 2022-23 Madanlal Lalchand Jain Acit, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 Pan: Abkpj3633K (Appellant) (Respondent) : Shri Nikhil S Pathak Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 03-11-2025 Date Of Pronouncement : 21-11-2025 O R D E R Per Bench:

For Respondent: Shri Amol Khairnar, CIT-DR
Section 132Section 139(1)Section 142(1)Section 143(1)Section 143(2)Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2021-22 Madanlal Lalchand Jain ACIT, Central Circle-2, Vibhare Building, Nashik Near City Police Station, Vs. Hat Darwaja Station Road, Nandurbar – 425412 PAN: ABKPJ3633K (Appellant) (Respondent) Assessment year : 2021-22 ACIT, Central Circle-2, Madanlal Lalchand Jain Nashik Vibhare Building, Vs. Near City Police Station, Hat Darwaja Station Road, Nandurbar – 425412 PAN: ABKPJ3633K (Appellant) (Respondent) CO No.42/PUN/2025 Assessment year : 2021-22 Madanla…

PRANATI BUILDCON, KOTA,KOTA vs. ACIT/DCIT CEN CIR ,KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 95/JPR/2025[2018-19]Status: DisposedITAT Jaipur23 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Shri Hanedra Gargieya, Adv. (V.C.)For Respondent: Mrs. Anita Rinesh, JCIT, Sr.-DR a
Section 115BSection 133ASection 143(3)Section 234ASection 244ASection 69C

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA. No. 95/JPR/2025 fu/kZkj.k o"kZ@Assessment Years : 2018-19 Pranati Buildcon cuke The ACIT/DCIT, Vs. Parshavnath Complex, Parshvnath Central Circle, Enclave Extn. Kunhadi, Kota. Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AALFP0844Q vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Hanedra Gargieya, Adv.…

S.G.& CO.,SOLAPUR vs. ACIT, CENTRAL CIRCLE 2(2), PUNE

In the result, the appeal filed by the assessee is allowed

ITA 1611/PUN/2024[2018-19]Status: DisposedITAT Pune22 Aug 2025AY 2018-19
For Appellant: Shri Pratik SandbhorFor Respondent: Shri Akhilesh Srivastva
Section 115BSection 133ASection 139Section 143(3)Section 154Section 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “B”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1611/PUN/2024 िनधा"रण वष" / Assessment Year : 2018-19 S.G. & Co., Vs. ACIT, Central Circle- 4157/1, Navi Peth, 2(2), Pune. Pandharpur, Solapur- 413304. PAN : AASFS2260A Appellant Respondent Assessee by : Shri Pratik Sandbhor Revenue by : Shri Akhilesh Srivastva Date of hearing : 29.07.2025 Date of pronouncement : 22.08.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the order dated 18.06.2024 passed by L…

PAWAN AGARWAL,SHILLONG vs. ACIT, CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 151/GTY/2024[2018-19]Status: DisposedITAT Guwahati20 Jun 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 115BSection 127Section 133ASection 143(2)Section 143(3)Section 250Section 69

…आयकर अपीलीय अधिकरण गुवाहाटी पीठ, कोलकाता में IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH AT KOLKATA [वर्ुअल कोटु] [Virtual Court] श्री मनमोहन दास, न्याधयक सदस्य एवं श्री राकेश धमश्रा, लेखा सदस्य के समक्ष Before SHRI MANOMOHAN DAS, JUDICIAL MEMBER & SHRI RAKESH MISHRA, ACCOUNTANT MEMBER I.T.A. No.: 151/GTY/2024 Assessment Year: 2018-19 Pawan Agarwal ACIT, Central Circle-2, Vs. Guwahati (Appellant) (Respondent) PAN: ADFPA4260N Appearances: Assessee represented by : Sanjay Mody, FCA. Department represented by : Kausik Ray, JCIT. Date of concluding the hearing : 24-Mar-2025 Date of pronouncing the order : 20-…

SHARAD SHAMRAO SAWANT ,SANGLI vs. ASSESTANT COMISSIONER OF INCOME TAX CENTRAL CIRCLE KOLHAPUR, KOLHAPUR

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 2626/PUN/2024[2019-20]Status: DisposedITAT Pune20 Jun 2025AY 2019-20

Bench: Shri Manish Borad & Ms. Astha Chandra

For Appellant: Shri Umeshkumar M. MaliFor Respondent: Shri Manish Mehta
Section 133ASection 143(2)Section 143(3)Section 69A

…आयकर अपीलीय अधिकरण “बी” न्यायपीठ पुणे में । IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2626/PUN/2024 धििाारण वर्ा / Assessment Year : 2019-20 Sharad Shamrao Sawant, Assistant Commissioner of Aaditya Hospital, Main Chowk, Income Tax, Vishrambag, Sangli-416416 Vs. Central Circle, Kolhapur PAN : AQAPS3739G अपीलार्थी / Appellant प्रत्यर्थी / Respondent Assessee by : Shri Umeshkumar M. Mali Department by : Shri Manish Mehta Date of hearing : 14-05-2025 Date of 20-06-2025 Pronouncement : आदेश / ORDER PE…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

In the result, all the three appeals filed by the Revenue are dismissed

ITA 3321/CHNY/2024[2018-19]Status: DisposedITAT Chennai05 Jun 2025AY 2018-19

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2018-19

For Appellant: Shri A. Sasikumar, CITFor Respondent: Shri.M.V.Prasad, C.A.&
Section 3Section 801ASection 801A(3)(ii)Section 80I

…आयकर अपीलीय अिधकरण,‘बी’ "ायपीठ,चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL, ‘B’ BENCH, CHENNAI "ी धु"ु" आर. एल रे"ी, उपा"" एवं "ी एस.आर.रघुनाथा, लेखा सद" के सम" BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं/.ITA Nos.:3315, 3316 & 3321/Chny/2024 िनधा"रण वष" / Assessment Years: 2019-20, 2020-21 & 2018-19 Assistant Commissioner of Shri Kumarasamy Ramakrishnan, Income Tax, vs. Ramakrishna Poultry Farm, Central Circle -1, Trichy. No.79, Main Road, Thalavapalayam, Karur, Tamil Nadu – 639 113. [PAN:AAGPR-3421-A] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ"कीओरस…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

ITA 3316/CHNY/2024[2020-21]Status: DisposedITAT Chennai05 Jun 2025AY 2020-21

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 निर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19 Assistant Commissioner Of Income Taxх, Central Circle -1, Trichy. (अपीलार्थी/Appellant) Vs. Shri Kumarasamy Ramakrishnan, Ramakrishna Poultry Farm, No.79, Main Road, Thalavapalayam, Karur, Tamil Nadu – 639 113. [Pan:Aagpr-3421-A] (प्रत्यर्थी/Respondent) अपीलार्थीकी ओरसे/Appellant By : Shri A. Sasikumar, Cit प्रत्यर्थीकी ओरसे/Respondent By : Shri.M.V.Prasad, C.A.& Shri.K.S.Rajendra Kumar, C.A. सुनवाईकीतारीख/Date Of Hearing : 27.03.2025 घोषणाकीतारीख/Date Of Pronouncement : 05.06.2025 आदेश / Order Per S. R. Raghunatha: These Three Appeals Filed By The Revenue Are Directed Against Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai-19, Dated 07.10.2024, 04.10.2024 &04.10.2024And Pertain To Assessment Years 2019-20, 2020-21&2018-19 Respectively. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Revenue Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

For Appellant: Shri A. Sasikumar, CITFor Respondent: Shri.M.V.Prasad, C.A.&
Section 3Section 801ASection 801A(3)Section 801A(3)(ii)Section 80I

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, CHENNAI श्री धुव्वुरु आर. एल रेड्डी, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं/.ITA Nos.:3315, 3316 & 3321/Chny/2024 निर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19 Assistant Commissioner of Income Taxх, Central Circle -1, Trichy. (अपीलार्थी/Appellant) vs. Shri Kumarasamy Ramakrishnan, Ramakrishna Poultry Farm, No.79, Main Road, Thalavapalayam, Karur, Tamil Nadu – 639 113. [PAN:AAGPR-3421-A] (प्रत्…

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, TRICHY, TRICHY vs. KUMARASAMY RAMAKRISHNAN, KARUR

ITA 3315/CHNY/2024[2019-20]Status: DisposedITAT Chennai05 Jun 2025AY 2019-20

Bench: Shri Duvvuru Rl Reddy & Shri S. R. Raghunathaआयकर अपीलसं/.Ita Nos.:3315, 3316 & 3321/Chny/2024 निर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19 Assistant Commissioner Of Income Taxх, Central Circle -1, Trichy. (अपीलार्थी/Appellant) Vs. Shri Kumarasamy Ramakrishnan, Ramakrishna Poultry Farm, No.79, Main Road, Thalavapalayam, Karur, Tamil Nadu – 639 113. [Pan:Aagpr-3421-A] (प्रत्यर्थी/Respondent) अपीलार्थीकी ओरसे/Appellant By : Shri A. Sasikumar, Cit प्रत्यर्थीकी ओरसे/Respondent By : Shri.M.V.Prasad, C.A.& Shri.K.S.Rajendra Kumar, C.A. सुनवाईकीतारीख/Date Of Hearing : 27.03.2025 घोषणाकीतारीख/Date Of Pronouncement : 05.06.2025 आदेश / Order Per S. R. Raghunatha: These Three Appeals Filed By The Revenue Are Directed Against Separate Orders Passed By The Learned Commissioner Of Income Tax (Appeals), Chennai-19, Dated 07.10.2024, 04.10.2024 &04.10.2024And Pertain To Assessment Years 2019-20, 2020-21&2018-19 Respectively. Since, Facts Are Identical & Issues Are Common, For The Sake Of Convenience, These Appeals Filed By The Revenue Are Being Heard Together & Disposed Off, By This Consolidated Order. :-2-:

For Appellant: Shri A. Sasikumar, CITFor Respondent: Shri.M.V.Prasad, C.A.&
Section 3Section 801ASection 801A(3)Section 801A(3)(ii)Section 80I

…आयकर अपीलीय अधिकरण, 'बी' न्यायपीठ, चेन्नई IN THE INCOME TAX APPELLATE TRIBUNAL, 'B' BENCH, CHENNAI श्री धुव्वुरु आर. एल रेड्डी, उपाध्यक्ष एवं श्री एस.आर. रघुनाथा, लेखा सदस्य के समक्ष BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI S. R. RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपीलसं/.ITA Nos.:3315, 3316 & 3321/Chny/2024 निर्धारण वर्ष / Assessment Years: 2019-20, 2020-21 & 2018-19 Assistant Commissioner of Income Taxх, Central Circle -1, Trichy. (अपीलार्थी/Appellant) VS. Shri Kumarasamy Ramakrishnan, Ramakrishna Poultry Farm, No.79, Main Road, Thalavapalayam, Karur, Tamil Nadu – 639 113. [PAN:AAGPR-3421-A] (प्रत्…

INCOME TAX OFFICER, WARD-1, JALNA, JALNA vs. NISHATBEGUM SYED BABA RASOOL PATEL, PARBHANI

In the result, the appeal of assessee is allowed

ITA 1351/PUN/2024[2017-18]Status: DisposedITAT Pune22 May 2025AY 2017-18

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2017-18 Ito, Ward – 1, Jalna Nishatbegum Syed Baba Rasool Patel Patel Show Company, Vs. Dr. Ambedkar Road, Parbhani – 431401 Pan: Abxpp9642B (Appellant) (Respondent) Assessee By : Shri Nikhil S Pathak Department By : Shri Ramnath P Murkunde Date Of Hearing : 13-05-2025 Date Of Pronouncement : 22-05-2025 O R D E R

For Appellant: Shri Nikhil S PathakFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 131Section 133ASection 133A(1)Section 139Section 143(1)Section 143(2)Section 69Section 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER Assessment year : 2017-18 ITO, Ward – 1, Jalna Nishatbegum Syed Baba Rasool Patel Patel Show Company, Vs. Dr. Ambedkar Road, Parbhani – 431401 PAN: ABXPP9642B (Appellant) (Respondent) Assessee by : Shri Nikhil S Pathak Department by : Shri Ramnath P Murkunde Date of hearing : 13-05-2025 Date of pronouncement : 22-05-2025 O R D E R PER R.K. PANDA: This appeal filed by the Revenue is directed against the order dated 29.04.2024 of the Ld. CIT(A) / NFAC relating to assessment ye…

MS. LUCKY FURNITURE,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE, KOLHAPUR, KOLHAPUR

In the result, the appeal filed by the assessee stands allowed

ITA 1905/PUN/2024[2019-20]Status: DisposedITAT Pune08 May 2025AY 2019-20

Bench: Shri R. K. Panda & Shri Vinay Bhamoreआयकर अपील सं. / Ita No.1905/Pun/2024 िनधा"रण वष" / Assessment Year : 2019-20 M/S. Lucky Furniture, Vs. Acit, Central Circle, 215/11, Opp. Konduskar Petrol Kolhapur. Pump, Nh 4, Gokul Shirgaon, Kolhapur- 416234. Pan : Aagfl7482B Appellant Respondent Assessee By : Shri Bhuvanesh Kankani Revenue By Shri Ramnath P. Murkunde : Date Of Hearing : 11.02.2025 Date Of Pronouncement : 08.05.2025 आदेश / Order Per Vinay Bhamore, Jm: This Appeal Filed By The Assessee Is Directed Against The Order Dated 30.08.2024 Passed By Ld. Cit(A), Pune-11 [‘Ld. Cit(A)’] For The Assessment Year 2019-20. 2. The Appellant Has Raised The Following Grounds Of Appeal :- “1. On The Facts & Circumstances Prevailing In The Case & As Per Provisions & Scheme Of The Income-Tax Act, 1961 ('The Act') It Be Held That The Excess Stock Of Rs.52,45,600/- Found During Survey, Be Taxed Under The Head "Profit & Gains From Business & Profession'. Accordingly, The Addition So Made By The Ld. Ao By Categorizing Said Excess Stock Of Rs.52,45,600/-

For Appellant: Shri Bhuvanesh Kankani
Section 115BSection 133ASection 68Section 69B

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “A”, PUNE BEFORE SHRI R. K. PANDA, VICE PRESIDENT AND SHRI VINAY BHAMORE, JUDICIAL MEMBER आयकर अपील सं. / ITA No.1905/PUN/2024 िनधा"रण वष" / Assessment Year : 2019-20 M/s. Lucky Furniture, Vs. ACIT, Central Circle, 215/11, Opp. Konduskar Petrol Kolhapur. Pump, NH 4, Gokul Shirgaon, Kolhapur- 416234. PAN : AAGFL7482B Appellant Respondent Assessee by : Shri Bhuvanesh Kankani Revenue by Shri Ramnath P. Murkunde : Date of hearing : 11.02.2025 Date of pronouncement : 08.05.2025 आदेश / ORDER PER VINAY BHAMORE, JM: This appeal filed by the assessee is directed against the…

KATH BROTHERS,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

ITA 77/JPR/2025[2019-20]Status: DisposedITAT Jaipur28 Apr 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Sh. Anoop Singh, Addl. CIT
Section 115BSection 133ASection 143(2)Section 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 77/JP/2025 fu/kZkj.k o"kZ@Assessment Year : 2019-20 cuke Kath Brothers ACIT, Vs. Dausa Road, VPO-Toonga Central Circle-03, Tehsil-Bassi, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANFK3974G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@ Revenue by…

LATE HARILAL MAVJIBHAI PATEL,KOLHAPUR vs. ACIT, CENTRAL CIRCLE, KOLHAPUR

In the result, the appeal of assessee is allowed

ITA 2698/PUN/2024[2019-2020]Status: DisposedITAT Pune25 Apr 2025AY 2019-2020

Bench: Dr.Manish Borad & Ms. Astha Chandraआयकर अपील सं. / Ita No.2698/Pun/2024 Assessment Year : 2019-20

For Appellant: Shri S.N. Puranik
Section 115BSection 133ASection 143(3)Section 234Section 250Section 68Section 69

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCHES “SMC”, PUNE BEFORE DR.MANISH BORAD, ACCOUNTANT MEMBER AND MS. ASTHA CHANDRA, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2698/PUN/2024 Assessment Year : 2019-20 Late Harilal Mavjibhai Patel, Vs. ACIT, Central Circle, Through Legal heir Kolhapur Godavari Harilal Patel, 712/1/1 ‘A’ Ward, Ganjimal, Kolhapur – 416 012 Maharashtra PAN : ABLPP1992Q Appellant Respondent Appellant by : Shri S.N. Puranik : Revenue by Shri Abhishek Meshram Date of hearing : 13.02.2025 Date of pronouncement : 25.04.2025 आदेश / ORDER PER DR. MANISH BORAD, ACCOUNTANT MEMBER : The captioned a…

KOLHAPUR TIMBER AND FURNITURE MART,KOLHAPUR vs. ACIT, CENTRAL CIRCLE, KOLHAPUR

In the result, the appeal of assessee is allowed

ITA 2697/PUN/2024[2019-2020]Status: DisposedITAT Pune27 Mar 2025AY 2019-2020

Bench: SHRI MANISH BORAD (Accountant Member), SHRI S. S. VISWANETHRA RAVI (Judicial Member)

For Appellant: Shri S. N. PuranikFor Respondent: Shri Manoj Tripathi
Section 115BSection 133ASection 143(2)Section 143(3)Section 234Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE BENCH “SMC”, PUNE BEFORE SHRI MANISH BORAD, ACCOUNTANT MEMBER AND SHRI S. S. VISWANETHRA RAVI, JUDICIAL MEMBER आयकर अपील सं. / ITA No.2697/PUN/2024 िनधा"रण वष" / Assessment Year : 2019-20 Kolhapur Timber And Vs. ACIT, Central Circle, Furniture Mart, Kolhapur. B11, Gokul Shirgaon, MIDC, S.O. Gokul Shirgaon, Kolhapur- 416234. PAN : AABFK5298H Appellant Respondent Assessee by : Shri S. N. Puranik Revenue by : Shri Manoj Tripathi Date of hearing : 19.03.2025 Date of pronouncement : 27.03.2025 आदेश / ORDER PER MANISH BORAD, AM: This appeal filed at the instance of assessee is…

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

ITA 740/JPR/2024[2021]Status: DisposedITAT Jaipur19 Feb 2025

Bench: Him.

For Appellant: Sh. Sanjay Jhanwar, Sr. AdvFor Respondent: Mrs. Alka Gautam, CIT-DR
Section 143(3)Section 145(3)Section 153DSection 251Section 69B

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Mk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, vk;dj vihy la-@ITA No. 750/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2021-22 cuke Amrapali Jewels Pvt. Ltd. ACIT, Vs. K-14B Ashok Marg, C-Scheme, Central Circle-01, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCA 3277 F vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA No. 740/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2021-22 cuke DCIT A…

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

ITA 1195/JPR/2024[2017-18]Status: DisposedITAT Jaipur11 Feb 2025AY 2017-18

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. Shrawan Kumar Gupta, AdvFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(3)Section 145(3)Section 234ASection 69

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;djvihy la-@ITA No. 1195/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Jagdish Kumar Arora DCIT Vs. Near Gandhi Manch Central Circle, Bhawanimandi Kota LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAVPA4974A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. Shrawan Kumar Gupta, Adv. jktLo dh vksj ls@Revenue by: Mrs. Anita…

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

In the result, the appeal filed by the assessee is allowed

ITA 1014/JPR/2024[2017-18]Status: DisposedITAT Jaipur28 Jan 2025AY 2017-18
For Appellant: Shri Mahendra Gargieya, (Adv.) &For Respondent: Mrs. Alka Gautam, (CIT-DR)
Section 147Section 263Section 36(1)(va)Section 43B

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,\"B\" JAIPUR\nडा० एस. सीतालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA. No. 1014/JPR/2024\nनिर्धारण वर्ष / Assessment Years : 2017-18\nShiv Vegpro Pvt. Ltd.,\nSP-3, RIICO Agro Food Park,\nRanpur, Kota .\nबनाम\nVs.\nThe PCIT,\nUdaipur.\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAJCS7629B\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओर से / Assessee by : Shri Mahendr…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGABAD vs. SHRI. BALAJI RAMCHANDRA ANDE, LATUR

In the result, appeal of the Revenue dismissed

ITA 625/PUN/2024[2018-19]Status: DisposedITAT Pune21 Jan 2025AY 2018-19

Bench: Shri Rama Kanta Panda & Ms. Astha Chandra

For Appellant: Shri Sharad A Shah And Shri Rohit S TapadiyaFor Respondent: Shri Ramnath P Murkunde
Section 115BSection 131Section 133ASection 143(2)Section 68Section 69ASection 69BSection 69C

…IN THE INCOME TAX APPELLATE TRIBUNAL PUNE “A” BENCH : PUNE BEFORE SHRI RAMA KANTA PANDA, VICE PRESIDENT AND MS. ASTHA CHANDRA, JUDICIAL MEMBER I.T.A.No.625/PUN./2024 [E-APPEAL] Assessment Year 2018-2019 The DCIT, Shri Balaji Ramchandra Ande, Central Circle-1, 15, Ande Niwas, Adarsh Aayakar Bhavan, Near Colony, Ausa Road, vs. English Holly Cross High LATUR – 413 512. School, Contonment Area, Maharashtra. AURANGABAD – 431001. PAN AANPA4348N Maharashtra. (Appellant) (Respondent) For Revenue : Shri Ramnath P Murkunde For Assessee : Shri Sharad A Shah And Shri Rohit S Tapadiya Date of Hearing : 02.01.2025 Date of…

YUWAM EDUCATION PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, JAIPUR

ITA 1029/JPR/2024[2016-17]Status: DisposedITAT Jaipur20 Dec 2024AY 2016-17

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

For Appellant: Sh. P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT-Sr. DR
Section 115BSection 143(2)Section 143(3)

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh jkBkSM+ deys'k t;UrHkkbZ] ys[kk lnL; ,o Jh ujsUnz dqekj] U;kf;d lnL; ds le{k BEFORE: SHRI RATHOD KAMLESH JAYANTBHAI, AM & SHRI NARINDER KUMAR, JM vk;dj vihy la-@ITA No.1029/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2016-17 cuke Yuwam Education Private Ltd. The DCIT, Vs. G-3 Prisom Tower, Opposite Old Circle-06, Subzi Mandi Lalkothi, Jaipur Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAACY 5912 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Sh. P. C. Parwal, CA jktLo d…

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