CIT v. Tyaryamal Bal Chand

165 ITR 453High Court1987#5989 most cited
20

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2017 to 2026.

Also reported as

54 CTR 304

Sections most often in play

Section 153ASection 143(3)Section 292CSection 115BBESection 142(1)Section 143(2)Section 69Section 69A

Issues it is cited on

section 150(2)section 110section 106section 150(1)section 245hasection 33(4)section 150surrender of incomehouse property incomesection 34(1)section 56(2)(vii)(b)section 292c

Judgments citing CIT v. Tyaryamal Bal Chand

DCIT, CENTRAL CIRCLE-30, NEW DELHI vs. SHALIMAR CORP. LTD, MUMBAI

In the result, the appeal of the assessee in ITA No

ITA 3068/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR
Section 143(3)Section 153ASection 68

…rch. The assessee also relied on the following decisions: i) CIT vs. Nabadwip Chandra Dey, High Court of Gauhati, 190 ITR 133 ii) ACIT vs. Dharam Das Agarwal, High Court of Madhya Pradesh, 144 ITR 143 iii) CIT vs. Tyaryamal Balchand, High Court of Rajasthan, 165 ITR 453 iv) Vinod Bhandari vs. PCIT, Indore, ITAT Indore Bench, 116 taxmann.com 264 16. On the other hand, the ld. DR stated that the cash deposits of Rs. 49.50 crore were made during the demonetization period and there was Page 8 of 19 ITA No. 3068/DEL/2022 Shalimar Corp [A.Y. 2017-18) no evidence found during search with regard to any physical cash in…

SHALIMAR CORP LTD,LUCKNOW vs. DCIT, CENTRAL CIRCLE-30, NEW DELHI

In the result, the appeal of the assessee in ITA No

ITA 2769/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR
Section 143(3)Section 153ASection 68

…rch. The assessee also relied on the following decisions: i) CIT vs. Nabadwip Chandra Dey, High Court of Gauhati, 190 ITR 133 ii) ACIT vs. Dharam Das Agarwal, High Court of Madhya Pradesh, 144 ITR 143 iii) CIT vs. Tyaryamal Balchand, High Court of Rajasthan, 165 ITR 453 iv) Vinod Bhandari vs. PCIT, Indore, ITAT Indore Bench, 116 taxmann.com 264 16. On the other hand, the ld. DR stated that the cash deposits of Rs. 49.50 crore were made during the demonetization period and there was Page 8 of 19 ITA No. 3068/DEL/2022 Shalimar Corp [A.Y. 2017-18) no evidence found during search with regard to any physical cash in…

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

ITA 521/JPR/2025[2020-21]Status: DisposedITAT Jaipur14 Oct 2025AY 2020-21

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respondent\n\nvk;dj vihy la-@ITSS No. 03/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Year : 2015-16\

For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…{ "clean_text": "vk;dj vihyh; vf/kdj.k] t;i qj U;k;ihB] t;i qj \nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR \nMk0 ,l- lhrky{eh] U;kf;d lnL; ,oa Jh jkBksM deys'k t;UrHkkbZ] ys[kk lnL; d s le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respond…

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

ITA 513/JPR/2025[2016-17]Status: DisposedITAT Jaipur14 Oct 2025AY 2016-17
For Appellant: Shri S. L. Poddar, AdvFor Respondent: Mrs. Anita Rinesh, JCIT, Sr-DR
Section 132Section 139Section 153ASection 234B

…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. 513 & 519 to 521/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21 cuke Sunil Kumar Agarwal ACIT, Vs. 395, Narnoli Mansion, Outside Central Circle-2, Sanganeri Gate, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABRPA9601M vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITSS No. 03/JP/2025 fu/kZkj.k…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 500/JPR/2025[2015-16]Status: DisposedITAT Jaipur15 Sept 2025AY 2015-16

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…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. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 497/JPR/2025[2019-20]Status: DisposedITAT Jaipur15 Sept 2025AY 2019-20

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…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. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 496/JPR/2025[2018-19]Status: DisposedITAT Jaipur15 Sept 2025AY 2018-19

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…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. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

ITA 493/JPR/2025[2014-15]Status: DisposedITAT Jaipur15 Sept 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Shri P. C. Parwal, CAFor Respondent: Mrs. Anita Rinesh, JCIT, Sr. DR
Section 127Section 143(2)Section 143(3)Section 153ASection 69

…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. 493, 495 to 498, 500/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 cuke Mahendra Kumar Goyal ACIT/DCIT Vs. Ward No. 2, Shahpura Road Central Circle-03, Neem Ka Thana, Sikar Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ACFPG0306G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Asses…

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 514/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 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. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 449/JPR/2024[2017-18]Status: DisposedITAT Jaipur10 Mar 2025AY 2017-18

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR a
Section 143(3)Section 68Section 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. Nos. 447 to 449/JP/2024 fu/kZkj.k o"kZ@Assessment Years : 2015-16 to 2017-18 cuke Shri Tarachand Gupta ACIT, Vs. Central Circle, Alwar 9 Keshav Nagar Sch 13, Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPC 5777 E vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 514/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke…

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 448/JPR/2024[2016-17]Status: DisposedITAT Jaipur10 Mar 2025AY 2016-17
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 143(3)Section 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. Nos.447 to 449/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18\nShri Tarachand Gupta\n9 Keshav Nagar Sch 13,\nAlwar\nबनाम\nVs.\nACIT,\nCentral Circle, Alwar\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं./ITA. No. 514/JP/2024\nनि…

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

ITA 447/JPR/2024[2015-16]Status: DisposedITAT Jaipur10 Mar 2025AY 2015-16
For Appellant: Sh. P. C. Parwal, C.AFor Respondent: Sh. Arvind Kumar, CIT-DR
Section 143(3)Section 68Section 69C

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” 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. Nos.447 to 449/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18\nShri Tarachand Gupta\n9 Keshav Nagar Sch 13,\nAlwar\nबनाम\nACIT,\nVs.\nCentral Circle, Alwar\nस्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nआयकर अपील सं./ITA. No. 514/JP/2024\nनि…

DY.COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, AURANGABAD, AURANGBAD vs. SHRI PANKAJ RATILAL MUGDIYA, AURANGABAD

In the result, the appeal filed by the Revenue is dismissed

ITA 958/PUN/2024[2021-22]Status: DisposedITAT Pune24 Feb 2025AY 2021-22

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2021-22

For Appellant: Shri Jaiprakash BairagraFor Respondent: Shri Arvind Desai, Addl CIT DR
Section 115BSection 131Section 132ASection 143(2)Section 153ASection 69A

…such huge income in a span of 4 months during the Covid-19 period when the entire country was passing through lockdown. He also relied on the following decisions: i) CIT vs. Jawanmal Gemaji Gandhi (1985) 151 ITR 353 (Bom) ii) CIT vs. Tyaryamal Balchand (1987) 165 ITR 453 (Raj) iii) CIT vs. Golani Brothers (2018) 300 CTR 245 (Bom) iv) CIT vs. S. Nelliappan (1967) 66 ITR 722 (SC) v) CIT vs. K.S.M. Guruswamy Nadar & Sons (1984) 149 ITR 127 (Mad) vi) PCIT vs. M/s. Tata Medical Centre Trust vide IA No.GA/1/2023, order dated 26.09.2023 vii) M/s. Overseas Leathers vs. DCIT vide ITA No.962/Chny/2022, order dt 05.04.2023…

M/S SATWANT AGRO ENGINEERS,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

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

ITA 753/CHANDI/2022[AY 2019-20]Status: DisposedITAT Chandigarh03 May 2024

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharamvir, JCIT, Sr. DR
Section 115BSection 133ASection 143(2)Section 143(3)Section 68Section 69Section 69A

…Village Sularharat in ITA No. 121/Chandi/2021. The said judgment relates to the issue of jurisdiction of PCIT u/s 263 and not exactly related to the issue under hand. The assessee has further relied on the judgment of Hon'ble Rajasthan High Court reported at 165 ITR 453. In this case, the issue related to additions made in the trading results of the assessee which are not applicable to the present case. The judgment of Hon'ble High Court of Punjab & Haryana reported at 310 ITR 75 as submitted by the AR in his support buttresses the stand of this office that when the assessee offers no explanation about a credit…

TARLOCHAN SINGH ,BHAWANIGARH vs. DCIT, CENTRAL CIRCLE, PATIALA

In the result, the appeal of the assessee is partly allowed

ITA 754/CHANDI/2022[2019-20]Status: DisposedITAT Chandigarh12 Jan 2024AY 2019-20

Bench: SHRI. AAKASH DEEP JAIN (Vice President), SHRI. VIKRAM SINGH YADAV (Accountant Member)

For Appellant: Shri Deepak Anand, AdvocateFor Respondent: Shri Dharam Vir, JCIT, Sr. DR
Section 133Section 133ASection 143(3)Section 14jSection 68Section 69

…Village Sularharat in ITA No. 121/Chandi/2021. The said judgment relates to the issue of jurisdiction of PCIT u/s 263 and not exactly related to the issue under hand. The assessee has further relied on the judgment of Hon'ble Rajasthan High Court reported at 165 ITR 453. In this case, the issue related to additions made in the trading results of the assessee which are not applicable to the present case. The Judgment of Hon'ble High Court of Punjab & Haryana reported at 310 ITR 75 as submitted by the AR in his support buttresses the stand of this office that when the assessee offers no explanation about a credit…

GIRIRAJ PRASAD GOYAL,TONK vs. ITO TONK, TONK

In the result, both appeals of the assessee are allowed for statistical

ITA 200/JPR/2023[2014-15]Status: HeardITAT Jaipur05 Jul 2023AY 2014-15

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

For Appellant: Sh. Shrawan Kumar Gupta (Adv.)For Respondent: Smt. Monisha Choudhary (Addl. CIT)
Section 143(3)Section 147Section 148Section 24

…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;arHkkbZ] ys[kk lnL; ds le{k BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;dj vihy la-@ITA Nos. 200 & 201/JP/2023 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2015-16 cuke Giriraj Prasad Goyal ITO, Vs. 1 Goyal Bhawan, Housing Board Tonk Coloni Bus Stand, Tonk LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AGFPG 9679 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Shrawan Kumar Gupta (Adv.) jktLo dh…

SHRI SHYAM GIDWANI,JAIPUR vs. INCOME TAX OFFICER, WARD-6-1, JAIPUR

In the result, the explanation so submitted in support of source of deposit of Rs 6 lacs cannot be accepted and is hereby dismissed

ITA 808/JPR/2018[2008-09]Status: DisposedITAT Jaipur21 Oct 2021AY 2008-09
For Appellant: Shri Mahendra Gargieya (Adv.) &For Respondent: Shri A.S. Nehra (Add.CIT) a
Section 147Section 148Section 151Section 69A

…aced on the following decisions:- • Sind Medical Stores vs. CIT (2015) 117 DTR 78 (Raj.) • Chetan Gupta vs. ACIT (2013) 144 ITD 344 (Del.) • Smt. Maina Devi v/s ITO (2005) 98 TTJ 21 (JD) • ACIT v/s Ram Gopal Manda (2008) 40 TW 16 (Jd) • Thyarmal Bal Chand 165 ITR 453 (Raj). 30. It was submitted that the AO completely ignored the settled law that u/s 68, 69 etc. only a discretion has been conferred upon the AO to be exercised judiciously but he is not always obliged to make the addition if the explanation is not found satisfactory. Kindly refer CIT v/s 17 Shri Shyam Gidwani vs. ITO P. K. Noorjahan (1999) 237…

SH. KIRPAL SINGH,KAPURTHALA vs. THE INCOME TAX OFFICER, KAPURTHALA

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

ITA 167/ASR/2017[2010-11]Status: DisposedITAT Amritsar03 Feb 2020AY 2010-11

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.167/Asr/2017 (ननधाारण वषा / Assessment Year :2010-2011) Sh. Kirpal Singh, Vs. Ito, Kapurthala-1, S/O Ravel Singh, Kapurthala H.No.644, Guru Nanak Nagar, Kapurthala स्थायी ऱेखा सं./ Panno. : Bsyps 8252 D (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri Sandeep Vijh, Ca राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

For Appellant: Shri Sandeep Vijh, CAFor Respondent: Shri Charan Dass, DR
Section 143(1)Section 69A

…analal Teli reported at 220 CTR 186 held that in the absence of any material that the said amount was spent, the investment could not be treated as out of unexplained sources. The Rajasthan High Court had in the case of CIT vs. Tyaryamal Bal Chand reported at 165 ITR 453 held that benefit for the assessee could claim benefit for intangible additions made in several earlier years. Similar view has been expressed by the Jurisdictional High Court in the case of CIT vs. Prem Chand Jain reported at 189 ITR 320. The Court has in fact held that the benefit of the past intangible additions in the case of the firm would b…

RADHEY RAM GODARA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is partly allowed for Statistical purposes

ITA 349/JPR/2016[2008-09]Status: DisposedITAT Jaipur29 Nov 2017AY 2008-09
For Appellant: Shri Shrawan Kumar Gupta, AdvocateFor Respondent: Shri R.A. Verma, Addl.CIT -DR
Section 143(2)Section 143(3)Section 234A

…nk account in what extent is sustained than the setoff out of Rs.37,50,500/- on account of agriculture income either sustained or accepted may kindly be allowed. In view of the decision of Honble Rajasthan High Court in the case of CIT v/s Tyaryamal Bal Chand 165 ITR 453(Raj.), Dhandia Jewellers v/s CIT 214 ITR 712(Raj.). Because as per the AO himself there were availability of Rs.37,50,500/- either by the income from agriculture income or from other sources. The AO has not shown utilization of these funds anywhere except deposits in the bank account. In first appeal the ld. CIT(A) has rejected our claim and the…

MOOMAL MOTORS,JAIPUR vs. ITO, KISHANGARH

ITA 328/JPR/2014[2009-10]Status: DisposedITAT Jaipur08 Feb 2017AY 2009-10
For Appellant: Shri Manish Agrawal (CA)For Respondent: Shri R.A. Verma (Addl. CIT)
Section 143(3)Section 68

…rgued the matter and supported the order of the lower authorities and further referred to the decisions of the Hon’ble Supreme Court in case of Anantharam Veersinghaiah reported in 123 ITR 57, Hon’ble Rajasthan High in case of Tyaryamal Balchand reported in 165 ITR 453 and in case of R.S Rathore reported in 212 ITR 390. 6. In case of Anantharam Veersinghaiah, the Hon’ble Supreme Court has laid down the following proposition in law: “When an “intangible” addition is made to the book profits during an assessment proceeding, it is on the basis that the amount represented by that addition constitutes the undisc…