Kantilal Chandulal & Co. v. Commissioner of Income-tax

Kanta Devi Jain, Jaipur vs. DCIT, Central-Circle 1, Jaipur

In the result, the appeal of the assessee is allowed

Bench: The Hearing Of The Appeal.”

…us orders and judgments of Hon’ble High Courts and coordinate benches of Tribunal which are listed below:- i) Commissioner of Income Tax vs. Ravi Kumar [(2008) 168 taxman 150 (Punjab & Haryana) ii) Kantilal Chandulal & Co. v. Commissioner of Income Tax [1992] 136 ITR 889 iii) PCIT vs. Nexus Builders and Developers (p.) Ltd. (2022) 134 taxmann.com 82 (Bom) (iv) Monohar lal Rattan lal vs. DCIT [2004 (2) TMI-275-ITAT Amritsar] (v) Saamag Developers (P.) Ltd. vs. ACIT [(2018) 90 taxmann.com 20m (Delhi- Trib) (vi) DCIT vs. Rajat Agarwal [(2012) 27 taxmann.com vii) DCIT vs. M/s Signature Colonisers, Bhopal [ITA No. 218…

Abhay Singh, Alwar vs. Income Tax Officer, Bhiwadi

In the result, the appeal of the assessee stands allowed with no orders as to costs

…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. 768/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2011-12 Shri Abhay Singh cuke The ITO Vs. S/o Shri Ram, Vill: Banbirpur Ward- Bhiwadi Tehsil: Tijara, Alwar 301 018 Bhiwadi LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: DEJPS 7079 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR…

Harish Kumar Garg, Alwar vs. Income Tax Officer, Ward-1(1), Alwar

In the result, the appeal of the assessee stands allowed with no orders as to costs

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

…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. 767/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2013-14 Shri Harish Kumar Garg cuke The ITO Vs. 01, Adarsh Colony,Kishangarh Bas Ward- 1 (1) Alwar Alwar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AXMPG 9563 B vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl. CIT-DR lquokbZ dh rkjh[k@D…

Ashish Sharma, Gopal Pura Bye - Pass Jaipur vs. Income Tax Officer, Statue Circle, Jaipur

In the result, appeal of the assessee is allowed

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

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”SMC” 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. 586/JPR/2023 fu/kZkj.k o"kZ@Assessment Years : 2009-10 Ashish Sharma cuke Income Tax Officer, 3-352, 10-B Scheme, Gopal Pura Vs. Ward-6(2), Jaipur. Bye-pass, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ARZPS 4723 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri S.L. Poddar (Adv.) jktLo dh vk…

Devendra Singh Chouhan, Jaipur vs. ITO, Behror

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

…which remain uncomplied with. The Assessing Officer referring to the Hon’ble Supreme Court’s decision in case of CIT V.K. Chinnathamban (2007) 160 Taxman 459/292 ITR 682 (SC), Hon’ble Madras High Court in case of CIT V.K. T.M.S. Mohamood (1997) 92 taxamnn 169/228 ITR 113 and Hon’ble Supreme Court decision in case of Chuharmal v. CIT (1988) 172 ITR 250 (SC) held that the assessee has nothing to say regarding the source of cash deposit in his saving bank account. Hence the said cash deposits remained unexplained and the same was treated as unexplained money deposited in his saving bank account from his undisclosed…