CIT v. Pooja Agarwal

BIRENDRA SINGH NIRBHAY,SIRSI ROAD JAIPUR RAJASTHAN vs. ITO WARD 3(1) JAIPUR, NCRB INCOME TAX DEPARTMENT STATUE CIRCLE JAIPUR RAJASTHAN

In the result, the appeal of the assessee is allowed

…ounts which were external documents and were not in the\ncontrol of assessee and therefore the claim of manipulation and for treating the\ntransaction in question is as sham and bogus were not proven and hence\nuntenable.\n2. CIT vs. Smt. Pooja Agarwal (2017) 160 DTR 198 (Raj.) (HC) (PB 81-86)\nAssessee having produced relevant details viz., copy of contract note regarding\npurchases and sale of shares, account with the share broker and copy of demat\naccount and shown the receipts/payments through account payee cheques and\nthere being no evidence that cash has gone back to the assessee, the share\ntransactions…

PREM DEVI BAID,JAIPUR vs. ITO WARD 6(5), JAIPUR, NCRB, STATUE CIRCLE, C-SCHEME

In the result, the appeal of the assessee is allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

…IN THE INCOME TAX APPELLATE TRIBUNAL JAIPUR BENCH “A”, JAIPUR BEFORE SHRI GAGAN GOYAL, ACCOUNTANT MEMBER AND SHRI NARINDER KUMAR, JUDICIAL MEMBER ITA No. 50(A.Y. 2014-15)/JPR/2024 Prem Devi Baid, B-114, Dayanand Marg, Tilak Nagar, Jaipur 302 004 PAN No. ACGPB 5002R ..... Appellant Vs. ITO, Ward 6(5), Jaipur …..Respondent Appellant by : Mr. Dheeraj Borad, CA. Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT, Ld. Sr. DR Date of hearing : 22/07/2025 Date of pronouncement : 12/08/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated 21.07.2023 passed…

INCOME TAX OFFICER, JAIPUR vs. POOJA KEDIA, JAIPUIR

In the result, the appeal of the revenue is dismissed

…{ "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 राठोड कमलेश जयन्तभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nआयकर अपील सं./ITA No. 1321/JP/2024\nनिर्धारण वर्ष / Assessment Year : 2019-20\nITO,\nWard 4(1), Jaipur\nबनाम\nVs.\nPooja Kedia\nKedia House, Near Nadi Ka\nPhayak, Murlipura, Jaipur\nप्रत्यर्थी / Respondent\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: CDWPK4248P\nअपीलार्थी / Appellant\nनिर्धारिती की ओर से / Assessee by: Sh. Siddharth…

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…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, vk;dj vihy la-@ITA Nos. 872 to 875 & 901/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2012-13 to 2016-17 cuke Income Tax Officer, Kedia Builders and Colonizers Vs. Jaipur Pvt. Ltd., A-6-10, Shyam Nagar, Benad Road, Nadi Ka Phatak Jhotwara, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCA 4547 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@…

NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

…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. 1224/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Nirmal Kumar Agrawal DCIT, Vs. 20, Khanda Than Manak Chowk Circle-04, Jaipur-302001 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIPA 1098 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Tarun Mittal, CA jktLo dh vksj ls@ Revenue by : Mrs.…

MANOHAR LAL CHUGH,JAIPUR vs. ITO,WARD 6(1), JAIPUR

In the result, the appeal of the assessee is allowed with no order as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

…1 MANOHAR LAL CHUGH VS ITO, WARD 6(1), JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC’’ JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No. 505/JP/2023 fu/kZkj.k o"kZ@Assessment Year : 2011-12 Shri Manohar Lal Chugh cuke The ITO Vs. C-260, Hans Marg, Malviya Nagar Ward 6 (1) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAKPC 4318 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Sanjay Godha, CA jktLo dh vksj ls@Revenue by: Mrs. Monisha Ch…

SHRI ASHNUTH GOYAL,JAIPUR vs. ACIT, WARD -1(3), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

…Bench itself in the case of Pramod Jain &Ors. in ITA No. 368 to 372/JP/2017 dated 31.01.2018. This decision of Pramod Jain &Ors. of ITAT Jaipur Bench has mainly relied upon the jurisdictional Rajasthan High Court decision in the case of CIT Vs. Pooja Agarwal, 160 DTR 198. The relevant para 6.2, 6.3 & 6.4 of decision in the case of ManoharLal Chug is reproduced below wherein relevant paras of the case of Pramod Jain &Ors. on the issue of non-granting of cross examination as well as on other issues are incorporated :- 6.2. Further, the Ld. A/R has also taken a legal plea that no cross examination of the person, wh…

SHRI ARNAV GOYAL,JAIPUR vs. ITO, WARD-2(4), JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

…Bench itself in the case of Pramod Jain &Ors. in ITA No. 368 to 372/JP/2017 dated 31.01.2018. This decision of Pramod Jain &Ors. of ITAT Jaipur Bench has mainly relied upon the jurisdictional Rajasthan High Court decision in the case of CIT Vs. Pooja Agarwal, 160 DTR 198. The relevant para 6.2, 6.3 & 6.4 of decision in the case of ManoharLal Chug is reproduced below wherein relevant paras of the case of Pramod Jain &Ors. on the issue of non- granting of cross examination as well as on other issues are incorporated :- ARNAV GOYAL VS ITO, WARD 2(4), JAIPUR 6.2. Further, the Ld. A/R has also taken a legal plea that…

NARESH KUMAR ARORA,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

…1 NARESH KUMAR ARORA VS DCIT , CIRCLE-6, JAIPUR आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 259/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2013-14 cuke Shri Naresh Kumar Arora The DCIT C-242, Malviya Nagar Vs. Circle-6 Jaipur – 302 016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPA 5970 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C…

MANOHAR LAL CHUGH,JAIPUR vs. ITO, JAIPUR

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ,oa Jh jkBkSM+ deys'k t;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA No. 312/JP/2021 fu/kZkj.k o"kZ@Assessment Year : 2010-11. cuke Shri Manohar Lal Chugh, Income Tax Officer, Vs. C-260, Hans Marg, Malviya Nagar, Ward 6(1), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAKPC 4318 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri H.M. Singhvi (CA) jktLo dh vksj l…

INCOME TAX OFFICER, WARD-2-3, JAIPUR vs. SHRI GAURAV BAGARIA, JAIPUR

…f the AO while passing the impugned order. The ld. A/R has relied upon the following decisions :- Mahesh Kumar Baid vs. ACIT (ITA No. 1236/Kol/2017 dated 18.08.2017 (Kol. Trib.) DCIT vs. Saurabh Mittal 53 CCH 530 (Jaipur Trib.) CIT vs. Smt. Pooja Agarwal 160 DTR 198 (Raj. HC) 5. We have considered the rival submissions as well as the relevant material on record. We have also carefully gone through the documentary evidence produced by the assessee before the AO and copy of which is also produced before us in the paper book filed by the assessee. The assessee has produced the share purchase bills dated 24.1…