M/s Pullangode Rubber Produce Co. Ltd. v. State of Kerala And Another

BRAND INDIA REAL ESTATE PRIVATE LIMITED,JAIPUR vs. INCOME TAX OFFICER WARD 6(1), JAIPUR

In the result, appeal of the assessee is allowed

…{ "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 गगन गोयल, लेखा सदस्य, के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI GAGAN GOYAL, AM\nआयकर अपील सं./ITA No. 514/JPR/2025\nनिर्धारण वर्ष / Assessment Years : 2012-13\nBrand India Real Estate Pvt. Ltd.\n262, C Block Malviya Nagar, Jaipur.\nVs.\nIncome Tax Officer,\nWard-6(1),\nJaipur.\nस्थायीलेखा सं. / जीआईआर सं./PAN/GIR No.: AADCP7925K\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nनिर्धारिती की ओरसे / Assesseeby : Shri Siddharth Ranka, Adv.…

OM PRAKASH GUPTA,SAWAI MADHOPUR vs. DCIT CENTRAL CIRCLE -1, JAIPUR

…tial questions of law framed by the appellant\npertained to an open issue which stands concluded by the decision of the Hon'ble\nSupreme Court; one such decision was rendered in \"M/s Pullangode Rubber\nProduce Co. Ltd. v. State of Kerala And Another\" [1973] 19 ITR 18.\n\nRespectfully following the above binding precedent, we are of the\nconsidered view that merely based on the statement which was retracted\nno addition can be made.\n\n12.4 Be that it may so now let us examine the credit amount in the Bank\naccount of Shri Ram Singh Meena added in the hands of the assessee as\nunexplained money for an amount of…

INCOME TAX OFFICER, JAIPUR vs. POOJA KEDIA, JAIPUIR

In the result, the appeal of the revenue is dismissed

…tial questions of law framed by the appellant pertained to an open issue\nwhich stands concluded by the decision of the Hon'ble Supreme Court; one such\ndecision was rendered in \"M/s Pullangode Rubber Produce Co. Ltd. v. State of\nKerala And Another\" [1973] 19 ITR 18.\nThus, as is evident that except statement of Shri Praveen Jain there was no\ncorroborative evidence was placed on record and therefore, we do not find any\nreasons to sustain that addition and direct Id. AO to delete the addition of Rs.\n1,50,00,000/- made in the hands of the assessee.\n7. To support the contention so raised in the written submis…

SDC CONSTRUCTION,JAIPUR vs. ITO, WD 1(3), JIAPUR

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

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

…the substantial questions of law framed by theappellant pertained to an openissuewhich stands concluded by the decision of the Hon'ble Supreme Court;one such decision was rendered in "M/sPullangode Rubber Produce Co. Ltd. v.State of Kerala And Another" [1973] 19 ITR 18." We are citing the case law in the matter of CIT V. Lovely Exports(P.) Ltd (2008)216 CTR 195(SC)[ refer compilation of case law page no 104] Wherein The Apex court held that "If the share application money is received by the assessee Company from alleged bogus shareholders, whose names are given to the Assessing officer, then the department is fre…

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SUPREME POLYMERS PRIVATE LIMITED, JAIPUR

In the results the appeal of the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 189/JP/2025 निर्धारण वर्ष / Assessment Year : 2015-16 DCIT, Central Circle-03, Jaipur बनाम Vs. Supreme Polymers Pvt. Ltd. 137-138, Industrial Area, Jhotwara, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AACCS 5773 P अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by: Shri Gaurav Nahata, CA राजस्व की ओर से / Revenue by : Mrs. Anita Rinesh, JCIT, Sr. DR सुनवाई की ता

…bstantial questions of law framed by the appellant pertained to an open issue which stands concluded by the decision of the Hon'ble Supreme Court; one such decision was rendered in "M/s Pullangode Rubber Produce Co. Ltd. v. State of Kerala And Another" [1973] 19 ITR 18..." Similar is the case on hand and based on the statement of third party statement i.e. statement of Mr. Satish Monga, the proceeding u/s 153A was initiated and addition was made by the Ld. AO despite the fact that the year under consideration was unabated assessment year and no incriminating material was found during the course of search action c…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

…ntial questions of law framed by the appellant pertained to an open issue\nwhich stands concluded by the decision of the Hon'ble Supreme Court; one such\ndecision was rendered in \"M/s PullangodeRubber Produce Co. Ltd. v. State of\nKerala And Another\" [1973] 19 ITR 18.\nWe also get support of our from the decision of the apex court in the\ncase of PCIT Vs. Abhisar Buildwell Private Limited [ 149 taxmann.com 399\n(SC)]wherein the court held that :\n12. If the submission on behalf of the Revenue that in case of search even where\nno incriminating material is found during the course of search, even in case of\nunab…

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

…ubstantial questions of law framed by the appellant pertained to an open issue which stands concluded by the decision of the Hon'ble Supreme Court; one such decision was rendered in "M/s PullangodeRubber Produce Co. Ltd. v. State of Kerala And Another" [1973] 19 ITR 18. We also get support of our from the decision of the apex court in the case of PCIT Vs. Abhisar Buildwell Private Limited [ 149 taxmann.com 399 (SC)]wherein the court held that : 12. If the submission on behalf of the Revenue that in case of search even where no incriminating material is found during the course of search, even in case of unabated/c…

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- JHUNJHUNU, JHUNJHUNU, JHUNJHUNU

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…bstantial questions of law framed by the appellant pertained to an open issue which stands concluded by the decision of the Hon'ble Supreme Court; one such decision was rendered in "M/s Pullangode Rubber Produce Co. Ltd. v. State of Kerala And Another" [1973] 19 ITR 18. Respectfully following the binding judgment and the discussion so recorded herein above ground no. 1 & 2 raised by the assessee are allowed. Since Rajesh Kumar Poonia vs. ACIT we have allowed the appeal of the assessee on merits the technical ground raised by the assessee becomes academic. In terms of these observations, the appeal of the asse…

RAJESH KUMAR POONIA,JHUNJHUNU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JHUNJHUNU

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

…bstantial questions of law framed by the appellant pertained to an open issue which stands concluded by the decision of the Hon'ble Supreme Court; one such decision was rendered in "M/s Pullangode Rubber Produce Co. Ltd. v. State of Kerala And Another" [1973] 19 ITR 18. Respectfully following the binding judgment and the discussion so recorded herein above ground no. 1 & 2 raised by the assessee are allowed. Since Rajesh Kumar Poonia vs. ACIT we have allowed the appeal of the assessee on merits the technical ground raised by the assessee becomes academic. In terms of these observations, the appeal of the asse…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

In the result, the 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,”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 No. 1279/JP/2024 fu/kZkj.k o"kZ@Assessment Year : 2017-18 cuke Ajay Bakliwal ACIT, Vs. C 6 Vallabh Bari, Vallabh Bari, Central Circle, Kota Kota LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABZPB 7775 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Rajendra Sisodia, Adv. jktLo dh vksj ls@ Revenue by : Mrs. Ani…

AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRLE, KOTA, KOTA

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

…bstantial questions of law framed by the appellant pertained to an open issue which stands concluded by the decision of the Hon'ble Supreme Court; one such decision was rendered in "M/s Pullangode Rubber Produce Co. Ltd. v. State of Kerala And Another" [1973] 19 ITR 18. We also get support of our from the decision of the apex court in the case of PCIT Vs. Abhisar Buildwell Private Limited [ 149 taxmann.com 399 (SC) **]** wherein the court held that : **12.** If the submission on behalf of the Revenue that in case of search even where no incriminating material is found during the course of search, even in case o…

PRADEEP KUMAR DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE 2, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nMkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\nvk;dj vihy la-@ITA. No. 1149/JPR/2024\nfu/k Zkj.k o"kZ@Assessment Year : 2017-18\nThe ITO\nWard-1(4),\nJaipur\ncuke\nVs.\nShri Pradeep Kumar Dusad\nR-1. Behind Motor Aids Petrol Pump,\nJhotwara Road, Shashtri Nagar, Jaiapur.\nLFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H\nvihykFkhZ@Appellant izR;Fkh Z@Respondent\nvk;dj vihy l…

INCOME-TAX OFFICER, WARD-1(4), JAIPUR, JAIPUR vs. SHRI PRADEEP KUMAR DUSAD, JAIPUR

In the result the appeal of the assessee is allowed and that\nrevenue stands dismissed

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL,\nJAIPUR BENCHES,”B” JAIPUR\nMkWa- ,l-lhrky{eh] U;kf;d lnL; ,o a Jh jkBkMs deys'k t;UrHkkbZ] ys[kk lnL; ds le{k\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM\n\nvk;dj vihy la-@ITA. No. 1149/JPR/2024\nfu/k Zkj.k o"kZ@Assessment Year : 2017-18\nThe ITO\nWard-1(4),\nJaipur\ncuke Vs.\nShri Pradeep Kumar Dusad\nR-1. Behind Motor Aids Petrol Pump,\nJhotwara Road, Shashtri Nagar, Jaiapur.\nLFkk;h y s[kk la-@thvkbZvkj la-@PAN/GIR No.: ABLPD4678H\nvihykFkhZ@Appellant izR;Fkh Z@Respondent\n\nvk;dj vih…

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@…

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

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

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर पीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\n\nडा० एस. सीथालक्ष्मी, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\n\nआयकर अपील सं./ITA Nos.872 to 875 & 901/JP/2024\nनिर्धारण वर्ष / Assessment Years : 2012-13 to 2016-17\n\nIncome Tax Officer, \nJaipur\n\nvs.\nKedia Builders and Colonizers\nPvt. Ltd., A-6-10, Shyam\nNagar, Benad Road, Nadi Ka\nPhatak Jhotwara, Jaipur\n\nस्थायी लेखा सं./PAN/GIR No.: AAFCA 4547 C\n\nअपीलार्थी/Appellant\n\nप्रTREOR/Responden…

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

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

…{ "clean_text": "आयकर अपीलीय अधिकरण, जयपुर पीठ, जयपुर\nIN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR\nडा० एस. सीतललक्ष्मी, न्यायिक सदस्य एवं श्री राठौड़ कमलेश जयंतीभाई, लेखा सदस्य के समक्ष\nBEFORE: DR. S. SEETHALAKSHMI, JM & SHRI RATHOD KAMLESH JAYANTBHAI,\nआयकर अपील सं./ITA Nos.872 to 875 & 901/JP/2024\nनिर्धारण वर्ष /Assessment Years : 2012-13 to 2016-17\nIncome Tax Officer,\nJaipur\nVs.\nKedia Builders and Colonizers\nPvt. Ltd., A-6-10, Shyam\nNagar, Benad Road, Nadi Ka\nPhatak Jhotwara, Jaipur\nस्थायी लेखा सं./जीआईआर सं./PAN/GIR No.: AAFCA 4547 C\nअपीलार्थी / Appellant\nप्रिर्थी / Responde…

AKESH SANGEMERMER(P) LTD,INDUSTRIAL AREA vs. ITO WARD 1 KISHANGARH, CITY ROAD

In the result, the appeal of the assessee is allowed

Bench: Him.

…ubstantial questions of law framed by the appellant pertained to an open issue which stands concluded by the decision of the Hon'ble Supreme Court, one such decision was rendered in "M/s Pullangode Rubber Produce Co Ltd. v. State of Kerala And Another" (1973) 19 ITR 18….….. 13. For the foregoing reasons, D.B. Income Tax Appeal No. 25/2024 is dismissed" Thus, since the addition is purely based on the statement of third party without bringing any details as to the fact that whether the assessee has suppressed the purchase or not recorded purchase. The details were not brought on record the addition merely on the s…

SAMARTH LIFESTYLE RETAILING PVT. LTD.,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR, 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,'A' JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य एवं श्री राठौड कमलेश जयंतभाई, लेखा सदस्य के समक्ष BEFORE: SHRI SANDEEP GOSAIN, JM & SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA No. 621/JP/2024 निर्धारण वर्ष / Assessment Year : 2011-12 Samarth Lifestyle Retailing Private Limited, 601, 6th Floor, Ganga Heights SB-154, Lal Kothi Tonk Road, Jaipur बनाम Vs. DCIT, Circle-06, Jaipur स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAACV 7598 M अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Shri P.…