R.K. Dave v. ITO

94 TTJ 19Income Tax Appellate Tribunal2005#16252 most cited

judgments rely on this decision, according to BharatTax’s citation analysis of 344,197 Indian tax judgments — from 2016 to 2024.

Sections most often in play

Section 69A

Issues it is cited on

section 69a nfac

Judgments citing R.K. Dave v. ITO

Saroj Luniwal, Jaipur vs. National Faceless Assessment Center, Delhi

In the result, the appeal of the assessee is allowed

ITA 299/JPR/2024[2013-14]Status: DisposedITAT Jaipur20 Jun 2024AY 2013-14

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri Tanuj Agarwal AdvFor Respondent: Mrs. Monisha Choudhary, Addl. CIT-DR

Section 147Section 69A

…16- Hyderabad Bench). 2. CIT vs K Sreedharan, 201 ITR 2010 (Kerala) 3 Sunil Mathur vs ITO (ITA No. 660/JP/2019 dated 01-11-2021- ITAT Jaipur Bench) 4. Smt.Krishna Agarwal vs ITO (ITA No. 53/JOdh/2021 dated 07- 09-2021 –ITAT Jodhpur Bench) 5. R.K. Dave vs ITO (94 TTJ 19- Jodhopur Bench) Hence, from the totality of the facts and circumstances of the case discussed above and also taking into consideration the judgements cited above, it is held that there being no material with Income Tax Authorities to show that the amounts of cash deposits in question, admittedly withdrawn from bank were utilized for any other pur…

Sh. Rajjo Singh, Chirawal Gurjar, Bharatpur vs. ITO, Ward-1, Bharatpur

In the result, appeal of the assessee is allowed for statistical purpose as indicated hereinabove

ITA 614/JPR/2023[2018-19]Status: DisposedITAT Jaipur12 Dec 2023AY 2018-19

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

For Appellant: Shri P.C. Parwal (C.A.)For Respondent: Smt. Monisha Choudhary ( Addl. CIT) a

Section 69A

…04,000/- in the last year which was also available for deposit in the bank account. Therefore, addition of 50% of the cash deposit confirmed by Ld. CIT(A) is unwarranted and unjustified. 3. Reliance is placed on the following cases:- R.K. Dave Vs. ITO (2005) 94 TTJ 19 (Jodhpur) (Trib.) The relevant Para 6 of the order reads as under:- 5 RAJJO SINGH VS ITO, WARD 1, BHARATPUR 6. We have heard both the parties and given our thoughtful consideration to the rival submissions with reference to facts, evidence and material on record. From the facts discussed above, it is obvious that the assessee had placed cash flow…

Sh. Suresh Kumar Agarwal, B-9, Govind Marg, Raja Park, Jaipur vs. ITO, Ward-6(4), Jaipur

In the result, appeal of the assessee is allowed

ITA 426/JPR/2022[2017-18]Status: DisposedITAT Jaipur03 Apr 2023AY 2017-18

Bench: HON’BLE SHRI SANDEEP GOSAIN (Judicial Member)

For Appellant: Shri P.C. Parwal, C.AFor Respondent: Shri Anoop Singh (Addl.CIT)

Section 115BSection 69A

…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. 426/JP/2022 fu/kZkj.k o"kZ@Assessment Year : 2017-18. cuke Shri Suresh kumar Agarwal The Income Tax Officer, Vs. B-9, Govind Marg, Raja Park, Ward 6(4), Jaipur. Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No. AAYPA 5992 K vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri P.C. Parwal, C.A. jktLo dh vksj ls@ Revenue by : Shri Anoop Singh (Addl.CIT) lquokbZ dh rkj…

Smt Krishna Agarwal, Pali vs. ITO Ward-1, Pali

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

ITA 53/JODH/2021[2017-18]Status: DisposedITAT Jodhpur07 Sept 2021AY 2017-18

For Appellant: Shri Rajendra Jain (C.A.)For Respondent: Miss Kajal Singh (JCIT) a

Section 143(2)Section 143(3)Section 69A

…finding that withdrawn amount was used or spent by the assessee for any other investment or expenditure than the benefit of peak of such credit, in such circumstances, may not be available." b) ITAT, Jodhpur Bench in the case of R.K. Dave v/s ITO reported in 94 TTJ 19 held as under: 9 Smt. Krishna Agarwal vs. ITO “6. We have heard both the parties and given our thoughtful consideration to the rival submissions with reference to facts, evidence and material on record. From the facts discussed above, it is obvious that the assessee had placed cash flow statement before the authorities below. A copy of the same is…

ACIT, Central Circle-3, Jodhpur vs. Bhanwar Singh Rathore, Pali

Accordingly, it is held that the AO rightly added Rs.19,06,200/- u/s 68 of the IT. Act,1961. The appellant fails on this ground. The ground raised by the appellant regarding this issue is, hereby, ...

ITA 347/JODH/2019[2012-13]Status: DisposedITAT Jodhpur21 Dec 2020AY 2012-13

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) आयकरअपील सं./ I.T.A. No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Acit-Central Circle-2 Bhanwar Singh Rathore बनाम/ Room No.68, Income Tax Office Bagh Niwas, Sumerpur Road Paota, C-Road Village-Mandali, Hemawas, Pali Vs. Jodhpur, Rajasthan- 342 006. Rajasthan-306 401 "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) : & C.O. No.02/Jodh/2020 (Arising Out Of Ita No.347/Jodh/2019 ("नधा"रणवष" / Assessment Year: 2012-13) Bhanwar Singh Rathore Acit-Central Circle-2 बनाम/ Bagh Niwas, Sumerpur Road Room No.68, Income Tax Office Village-Mandali, Hemawas, Pali Paota, C-Road Vs. Rajasthan-306 401 Jodhpur, Rajasthan- 342 006. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Abepr-9925-L (अपीलाथ"/Appellant) (""यथ" / Respondent) :

For Appellant: Shri Rajendra Jain (Advocate) & MsFor Respondent: Shri A.S. Yadav- Ld. Sr. DR

Section 143(3)

…amount was used or spent by the assessee for any other investment or expenditure ' than the benefit of peak of such credit, in such circumstances, may not be available," - 4.2.2. The Hon'ble ITAT, Jodhpur Bench in the case of R.K. Dave v/s I.T.O. reported in 94 TTJ 19 held as under:- "The assessee had placed cash flow statement before the authorities below. It is also not in dispute that the assessee had withdrawn an amount of Rs, 45,000 on 9th July, 1990 and 10th July, 1990. It is not the case of the Revenue that the amounts so withdrawn were utilized elsewhere. Mere fact that the assessee could not explain the…

M/S. Lend Lease Company (India) Ltd., Kolkata vs. ITO, Circle - 6, Kolkata

In the result the appeal of the assessee is partly allowed

ITA 526/KOL/2011[2005-06]Status: DisposedITAT Kolkata11 May 2016AY 2005-06

Bench: Hon’Ble Sri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am] I.T.A No. 526/Kol/2011 Assessment Year : 2005-06

For Appellant: Shri A.K.Tulsiyan, FCA & Shri Amit Kr.Lal, ACAFor Respondent: Md.Ghayas Uddin, JCIT, Sr.DR

Section 143(3)Section 14ASection 251Section 263Section 48

…Act seek to make any investigation on the question whether the income was short term capital gain or income from business. In support of his contention the learned counsel for the assessee placed reliance on the following decisions : a) R.K.Dave vs ITO (2005) 94 TTJ 19 (Jodhpur) wherein it was held that the powers of CIT(A) does not extend to make enhancement on the issues which was not the subject matter of remand and which stood already concluded in the first round of appeal. b) CIT vs D.N.Dosani 280 ITR 275 (Guj) wherein it was held that in the fresh assessment in pursuance of revisional order u/s 263 of the A…