Jotram Shershing v. CIT

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambica Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-03, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

…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 Nos. 56 to 61/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 to 2019-20 cuke Shri Ambika Garments ACIT, Vs. 01, Behind Janta Sweets Home, Central Circle-02, Nai Sarak, Jodhpur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AATFS6984Q vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 671 to 676/JP/2025 fu/kZkj.k o"kZ@Asses…

RAJ AUTO WHEELS (P) LTD.,JAIPUR vs. ACIT, AJMER

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

…ogent material to justify estimations. An arbitrary, capricious and wild estimation, as done in the present case, is not at all permitted in the eyes of the law. The AO however, did not conform to its settled requirement. Kindly refer Jotram Shershing vs. CIT 2 ITR 119 (All). 1.2 Addition Need Not Be Made, Even if S.145 of the Act Invoked: In the case of CIT v/s Gotan Lime Khaniz Udyog 256 ITR 243(Raj), it has been held that mere rejection of books of account need not necessarily lead to additions to the returned income. It was also held that the books of account, together with past history of the case as also ma…

M/S RAJ AUTO WHEELS P .LTD.,AJMER vs. JCIT, RANGE-1, AJMER

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

…cogent material to justify estimations. An arbitrary, capricious and wild estimation, as done in the present case, is not at all permitted in the eyes of the law. The AO however, did not conform to its settled requirement. Kindly referJotram Shershing vs. CIT 2 ITR 119 (All). 1.2 Addition Need Not Be Made, Even if Sec.145 Invoked: In the case of CIT v/s Gotan Lime Khaniz Udyog 256 ITR 243(Raj), it has been held that mere rejection of books of account need not necessarily lead to additions to the returned income. It was also held that the books of account, together with past history of the case as also material co…

INCOME TAX OFFICER, WARD-1-2, AJMER vs. SHRI BHAGCHAND JAIN, AJMER

In the result, appeal of the Revenue is dismissed and the cross objection of the assessee is partly allowed

…l for the purpose, if so required. An arbitrary, capricious and wild estimation, as done in the present case, are not at all permitted in the eyes of the law. The ld. AO however did not confirm to its settled requirement. Kindly refer Jotram Shershing vs. CIT 2 ITR 119 (All). 3.2 Addition Need Not Be Made, even if Sec.145 Invoked: In the case of CIT v/s Gotan Lime Khaniz Udyog 256 ITR 243 (Raj), it has been held that mere rejection of books of accounts need not necessarily lead to additions to the returned income. It was also held that the books of account, together with past history of the case as also material…

SMT. RUKSANA,JHALAWAR vs. ITO, WARD, JHALAWAR

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 192/Jp/2020 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Smt. Ruksana, Cuke I.T.O., Vs. L/H Of Late Sh. Mohammed Salim, Ward-Jhalawar. Kunjda Street, Bada Bazar, Jhalawar City, Jhalawar-326001. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Bjeps 1293 M Appellant Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By: Shri Shravan Kr. Gupta (Adv) Jktlo Dh Vksj Ls@ Revenue By: Smt. Runi Pal (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 08/04/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 30/06/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is The Appeal Filed By The Assessee Against The Order Of The Ld. Cit(A), Kota Dated 21/09/2017 For The A.Y. 2011-12. The Grounds Taken By The Assessee In This Appeal Are As Under: “1. The Impugned Assessment Order U/S 143(3) Dated 15.03.2014 Is Bad In Law & On Facts Of The Case, For Want Of Jurisdiction, Being Debatable Issue & Various Other Reasons & Hence The Same May Kindly Be Quashed. 2.1 Rs.13,45,442/-: The Assessing Officer Has Grossly Erred In Law As Well As On The Facts Of The Case In Invoking The Provision Of Section 145(3). The Provision So Invoked By The Assessing Officer & Confirmed By The Ld. Cit(A) Being Totally Contrary To The Provisions Of Law & Facts On The Record & Hence The Same May Kindly Be Quashed.

…estimation, as done in the present case, are not at all permitted in the eyes of the law. The ld. AO however did not confirm to its settled requirement. Refer Brij Bhushan Lal Parduman Kumar v/s CIT 115 ITR 524 (SC) Also kindly refer Jotram Shershing vs. CIT 2 ITR 119 (All). Shree Shankar Khandsari Sugar Mills v. CIT 193 ITR 669 (Kar). However, it will appear that in the present case, the ld. AO has not made a fair estimation in conformity of the above settled judicial guideline. 7. However the ld. AO and CIT(A) have blindly ignored these very vital facts of the case and proceeded on their own guess work, assum…

HARBANS LAL SETHI,JAIPUR vs. ADDL. CIT, KOTA

In the result, the appeals of the assessee are partly allowed and that of the Revenue are dismissed

…iciencies, defects and faults therein. An arbitrary, capricious and wild estimation, as done in the present case, is not at all permitted in the eyes of the law. The AO however, did not confirm to its settled requirement. Kindly refer Jotram Shershing vs. CIT 2 ITR 119 (All). 3.2 Addition Need Not Be Made, Even if Sec.145 Invoked: In the case of CIT v/s Gotan Lime Khaniz Udyog 256 ITR 243(Raj), it has been held that mere rejection of books of account need not necessarily lead to additions to the returned income. It was also held that the books of account , together with past history of the case as also material c…