Rohini Builders v. Dy. CIT

117 Taxmann 25Reported decision2001#9209 most cited

What is Rohini Builders v. Dy. CIT authority for?

Where an assessee provides confirmation from lenders to establish the creditworthiness, genuineness, and identities of lenders in unsecured loan transactions, additions under section 68 for cash credits cannot be made.

12

judgments rely on this decision, according to BharatTax’s citation analysis of 366,339 Indian tax judgments — from 2018 to 2025.

Also referred to as

Rohini Builders v. Dy. CIT · section 68 · unsecured loans · cash credits · genuineness of loans · creditworthiness of lenders · confirmation of lenders · addition u/s 68 · unexplained cash credit

Sections most often in play

Section 133(6)Section 143(3)Section 68Section 115BBESection 131Section 142(1)Section 143(1)Section 143(2)

Issues it is cited on

personsection 14section 143(3)indiabusinessinterest

Judgments citing Rohini Builders v. Dy. CIT

Rajendra Kumar Agrawal, Jaipur vs. ACIT Cen Cir 1, C-Scheme, Jaipur

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

ITA 538/JPR/2025[2017-2018]Status: DisposedITAT Jaipur12 Aug 2025AY 2017-2018

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Rajesh Tetuka, Adv., ARFor Respondent: Sh. Gaurav Awasthi, JCIT, Sr. DR
Section 115BSection 143(3)Section 250Section 68

…(P.) Ltd. [2023] 156 taxmann.com 75 39-44 (Gujarat)[22-08-2023] 3. PCIT Vs. Bairagra Builders (P.) Ltd [2024] 164 taxmann.com 162 45-47 (Bombay) 4. DCIT Vs. Rohini Builders [2003] 127 Taxman 523 (Gujarat) upholding 48-50 the decision of the ITAT (Ahmd) [2001] 117 Taxmann 25 (ITAT-Ahmd)] 5. DCIT Vs. Supreme Holdings and Hospitality (India) Ltd [2025] 171 51-59 taxmann.com 309 (Mumbai - Trib.) 6. RAS Concepts Pvt. Ltd. Vs. Income Tax Officer ITA No. 60-64 2352/AHD/2018 [2022] 95 ITR 46 (Ahmedabad- Tribunal) B Where the assessee received unsecured loans and produced confirmation of lenders to establish creditwort…

Income Tax Officer, Jaipur vs. Kedia Builders and Colonizers Private Limited, Jaipur

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

ITA 901/JPR/2024[2014-15]Status: DisposedITAT Jaipur11 Mar 2025AY 2014-15

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

For Appellant: Sh. Sidharth RankaFor Respondent: Mrs. Anita Rinesh, JCIT-DR
Section 143(3)Section 147

…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@…

M/S. Shivam Developers, Gandhinagar vs. The DCIT, Mehsana Circle, Mehsana

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

ITA 226/AHD/2020[2012-13]Status: DisposedITAT Ahmedabad24 Apr 2024AY 2012-13

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member Assessment Year : 2012-13 M/S.Shivam Developers The Dy.Cit Plot No.C/1, 1301, Phase-I Vs Mehsana Circle Gidc, Chhatral, Tal.Kalol Mehsana Dist. Gandhinagar – 382 229 Pan: Abwfs 4815 N अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Hardik Vora, Ar & Shri Daivat Bhatt, Ar Revenue By : Shri Ashesh R. Rewar, Sr.Dr सुनवाई क" तार"ख/Date Of Hearing : 17/04/2024 घोषणा क" तार"ख /Date Of Pronouncement: 24/04/2024 आदेश/O R D E R Per Makarand V. Mahadeokarthe Present Appeal Has Been Filed By The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Gandhinagar, Ahmedabad [Hereinafter Referred To As “Cit(A)” In Short] Arising In The Matter Of Assessment Order Passed Under S. 143(3) R.W.S. 147 Of The Income Tax Act, 1961 (Hereinafter Referred To As "The Act") Relevant To The Assessment Year (Ay) 2012-13. 2. The Assessee Has Raised Following Grounds Of Appeal: M/S.Shivam Developers Vs. Dcit Mehsana Asst. Year : 2012-13

For Appellant: Shri Hardik Vora, AR &For Respondent: Shri Ashesh R. Rewar, Sr.DR
Section 148Section 69C

…the hands of the assessee as unexplained expenditure u/s 69C of the Act in absence of any evidence. 12.6. During the course of hearing before us, the Ld.Counsel relied upon decision of co-ordinate bench in case of Rohini Builders Vs. DCIT reported at [2001] 117 Taxmann 25 as confirmed by the Hon. High Court of Gujarat vide Tax Appeal No. 65 of 2001 reported as [2003] 127 Taxman 523. M/s.Shivam Developers vs. DCIT Mehsana Asst. Year : 2012-13 12.7. Thus, taking into consideration the totality of the facts and circumstances and in particular the fact that the addition is made and confirmed u/s.69C of the Act in…

DCIT, Cir. -7(1), Kolkata vs. M/S Shree Jewellers Pvt. Ltd., Kolkata

In the result, all the three appeals of the Revenue stand dismissed

ITA 593/KOL/2021[2012-13]Status: DisposedITAT Kolkata24 Nov 2022AY 2012-13

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.591,592&593/Kol/2021 Assessment Years: 2007-08, 2011-12 & 2012-13 Dcit, Circle-7(1), Kolkata.................................................................……Appellant Vs. M/S Shreejee Jewellers Pvt. Ltd..…...................……........……...…..…..Respondent 103, Park Street, Kolkata-700016. [Pan: Aaecs8312C] Appearances By: Shri Rajeeva Kumar, Ar, Appeared On Behalf Of The Appellant. Shri Partha Pratim Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 11, 2022 Date Of Pronouncing The Order : November 24, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 23.06.2021 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, The Appeals Pertained To The Same Assessee & Common Issues Are Involved & Hence, All These Appeals Have Been Heard Together & Are Being Disposed Off By This Common Order. The Revenue’S Appeal Ita No.591/Kol/2021 For Assessment Year 2007-08 Is Taken As The Lead Case. 2. Ita No.591/Kol/2021 - The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

Section 132(4)Section 143(1)Section 250Section 69C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.591,592&593/Kol/2021 Assessment years: 2007-08, 2011-12 & 2012-13 DCIT, Circle-7(1), Kolkata.................................................................……Appellant vs. M/s Shreejee Jewellers Pvt. Ltd..…...................……........……...…..…..Respondent 103, Park Street, Kolkata-700016. [PAN: AAECS8312C] Appearances by: Shri Rajeeva Kumar, AR, appeared on beha…

DCIT, Cir. -7(1), Kolkata vs. M/S Shree Jewellers Pvt. Ltd., Kolkata

In the result, all the three appeals of the Revenue stand dismissed

ITA 592/KOL/2021[2011-12]Status: DisposedITAT Kolkata24 Nov 2022AY 2011-12

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.591,592&593/Kol/2021 Assessment Years: 2007-08, 2011-12 & 2012-13 Dcit, Circle-7(1), Kolkata.................................................................……Appellant Vs. M/S Shreejee Jewellers Pvt. Ltd..…...................……........……...…..…..Respondent 103, Park Street, Kolkata-700016. [Pan: Aaecs8312C] Appearances By: Shri Rajeeva Kumar, Ar, Appeared On Behalf Of The Appellant. Shri Partha Pratim Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 11, 2022 Date Of Pronouncing The Order : November 24, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 23.06.2021 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, The Appeals Pertained To The Same Assessee & Common Issues Are Involved & Hence, All These Appeals Have Been Heard Together & Are Being Disposed Off By This Common Order. The Revenue’S Appeal Ita No.591/Kol/2021 For Assessment Year 2007-08 Is Taken As The Lead Case. 2. Ita No.591/Kol/2021 - The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

Section 132(4)Section 143(1)Section 250Section 69C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.591,592&593/Kol/2021 Assessment years: 2007-08, 2011-12 & 2012-13 DCIT, Circle-7(1), Kolkata.................................................................……Appellant vs. M/s Shreejee Jewellers Pvt. Ltd..…...................……........……...…..…..Respondent 103, Park Street, Kolkata-700016. [PAN: AAECS8312C] Appearances by: Shri Rajeeva Kumar, AR, appeared on beha…

DCIT, Cir. -7(1), Kolkata vs. M/S Shree Jewellers Pvt. Ltd., Kolkata

In the result, all the three appeals of the Revenue stand dismissed

ITA 591/KOL/2021[2007-08]Status: DisposedITAT Kolkata24 Nov 2022AY 2007-08

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A Nos.591,592&593/Kol/2021 Assessment Years: 2007-08, 2011-12 & 2012-13 Dcit, Circle-7(1), Kolkata.................................................................……Appellant Vs. M/S Shreejee Jewellers Pvt. Ltd..…...................……........……...…..…..Respondent 103, Park Street, Kolkata-700016. [Pan: Aaecs8312C] Appearances By: Shri Rajeeva Kumar, Ar, Appeared On Behalf Of The Appellant. Shri Partha Pratim Barman, Addl. Cit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : October 11, 2022 Date Of Pronouncing The Order : November 24, 2022 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Revenue Against The Separate Orders All Dated 23.06.2021 Of The National Faceless Appeal Centre (Hereinafter Referred To As The ‘Cit(A)’) Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). Since, The Appeals Pertained To The Same Assessee & Common Issues Are Involved & Hence, All These Appeals Have Been Heard Together & Are Being Disposed Off By This Common Order. The Revenue’S Appeal Ita No.591/Kol/2021 For Assessment Year 2007-08 Is Taken As The Lead Case. 2. Ita No.591/Kol/2021 - The Revenue In This Appeal Has Taken The Following Grounds Of Appeal:

Section 132(4)Section 143(1)Section 250Section 69C

…आयकर अपील"य अ"धकरण, कोलकाता पीठ ‘सी’, कोलकाता IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH KOLKATA "ी संजय गग", "या"यक सद"य एवं "ी मनीष बोरड, लेखा सद"य के सम" Before Shri Sanjay Garg, Judicial Member and Dr. Manish Borad, Accountant Member I.T.A Nos.591,592&593/Kol/2021 Assessment years: 2007-08, 2011-12 & 2012-13 DCIT, Circle-7(1), Kolkata.................................................................……Appellant vs. M/s Shreejee Jewellers Pvt. Ltd..…...................……........……...…..…..Respondent 103, Park Street, Kolkata-700016. [PAN: AAECS8312C] Appearances by: Shri Rajeeva Kumar, AR, appeared on beha…

Income Tax Officer, Jaipur vs. Motisons Jewellers Ltdl, Jaipur

ITA 161/JPR/2022[2017-18]Status: DisposedITAT Jaipur29 Sept 2022AY 2017-18
For Appellant: Shri Vijay Goyal (C.A.)For Respondent: Shri Sanjay Dhariwal (CIT) a
Section 142(1)Section 143(2)Section 143(3)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”B” JAIPUR MkWa- ,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. 161/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2017-18 cuke ACIT, Central Circle- M/s Motisons Jewellers Ltd. 2, Jaipur Vs. 270 to 272 & 276, Johari Bazar, Jaipur-302003. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAHCM 1827 H vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA. No. 178/JP/2022 fu/kZkj.k o"kZ@Assessment Years : 2…

DCIT-13(3)(2), Mumbai vs. M/S Vedartha Entertainment Ltd., Mumbai

ITA 4169/MUM/2019[2014-15]Status: DisposedITAT Mumbai25 Nov 2021AY 2014-15

Bench: Shri S. Rifaur Rahman () & Shri Pavan Kumar Gadale () Assessment Year: 2014-15 Dcit-13(3)(2), M/S Vedartha Entertainment Ltd., Room No. 229/219, 2Nd Floor, Vs. 201, 2Nd Floor, Jaimala Apartment, Aayakar Bhavan, M.K. Road, Near Hotel Shimmers, Link Road, Mumbai-400020. Malad (E), Mumbai-400064. Pan No. Aaecv 0129 N Appellant Respondent Revenue By : Mr. Usha Gaikwad, Dr Assessee By : Ms. Neelkant Khandelwal, Ar Date Of Hearing : 21/09/2021 Date Of Pronouncement : 25/11/2021

For Appellant: Ms. Neelkant Khandelwal, ARFor Respondent: Mr. Usha Gaikwad, DR
Section 131Section 142(1)Section 143Section 143(3)

…IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “F” MUMBAI BEFORE SHRI S. RIFAUR RAHMAN (ACCOUNTANT MEMBER) AND SHRI PAVAN KUMAR GADALE (JUDICIAL MEMBER) Assessment Year: 2014-15 DCIT-13(3)(2), M/s Vedartha Entertainment Ltd., Room No. 229/219, 2nd floor, Vs. 201, 2nd floor, Jaimala Apartment, Aayakar Bhavan, M.K. Road, Near Hotel Shimmers, Link Road, Mumbai-400020. Malad (E), Mumbai-400064. PAN No. AAECV 0129 N Appellant Respondent Revenue by : Mr. Usha Gaikwad, DR Assessee by : Ms. Neelkant Khandelwal, AR Date of Hearing : 21/09/2021 Date of pronouncement : 25/11/2021 ORDER PER S. RIFAUR RAHMAN, A.M. The pre…

Shri Dhaval Ramehschandra Shah, Ahmedabad vs. The Income Tax Officer, Ward-5(1)(3), Ahmedabad

In the result, the appeal of the assessee is dismissed

ITA 121/AHD/2017[2008-09]Status: DisposedITAT Ahmedabad04 Sept 2019AY 2008-09

Bench: Shri Mahavir Prasad&Shri Amarjit Singhआयकर अपील सं./I.T.A. No. 121/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2008-09) Dhaval Rameshchandra Ito बनाम/ Ward-5(1)(3), Shah Vs. 6Th Floor, Nature View 8-A Regency Park, Building, Nr. Hk House, Nr. Mithakhali Gam, Ashram Road, Mithakhali, Ahmedabad- 380009 Ahmedabad- 380006 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Anj Ps4 371 G .. (अपीलाथ"/Appellant) (""यथ" / Respondent)

For Appellant: Shri T. Sankar, Sr. DRFor Respondent: 08/07/2019
Section 142(1)Section 143(1)Section 144Section 147Section 148Section 68

…आयकर अपील"य अ"धकरण, अहमदाबाद "यायपीठ ‘SMC’ अहमदाबाद । IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, AHMEDABAD BEFORE SHRI MAHAVIR PRASAD, JUDICIAL MEMBER &SHRI AMARJIT SINGH, ACCOUNTANT MEMBER आयकर अपील सं./I.T.A. No. 121/Ahd/2017 ("नधा"रण वष" / Assessment Year: 2008-09) Dhaval Rameshchandra ITO बनाम/ Ward-5(1)(3), Shah Vs. 6th Floor, Nature View 8-A Regency Park, Building, Nr. HK House, Nr. Mithakhali Gam, Ashram Road, Mithakhali, Ahmedabad- 380009 Ahmedabad- 380006 "थायीलेखासं./जीआइआरसं./PAN/GIR No.: ANJ PS4 371 G .. (अपीलाथ"/Appellant) (""यथ" / Respondent) Shri Parin Shah, AR अपीलाथ" ओर से/Appellant by…

Income Tax Officer Ward-2(2), Mumbai vs. Span Venture, Mumbai

In the result, both the appeals of the Revenue are dismissed

ITA 4446/MUM/2017[2012-13]Status: DisposedITAT Mumbai26 Apr 2019AY 2012-13

Bench: Shri Mahavir Singh & Shri Rajesh Kumarassessment Year: 2012-13

For Appellant: Shri Rashmikanat C. Modi, A.RFor Respondent: Shri Arun Kumar Singh, D.R
Section 132Section 133(6)Section 143(1)Section 143(3)Section 68

…td, Bom HC (ITA -1613 of 2014). 5. Commissioner of Income Tax vs. Lovely Exports 2016 CTR 195 (SC). 6. Dy. Commissioner of Income Tax vs. Rohini Builders (2002) 256 ITR 360 Gujarat HC 7. Rohini Builders vs. Dy. Commissioner of Income Tax ITAT Ahmedabad (2001) 117 Taxmann 25. 8. Pr. Commissioner of Income Tax - 13, Mumbai vs. Veedhata Tower Pvt Ltd. Bombay 8. HC, ITA -819 of 2015. 9. Income Tax Officer 9 (1) - 1 vs. Anant Shelters (P.) Ltd, (2012) 20 Taxmann 153 Mumbai ITAT 10. Shri Naresh Hiran vs. Income Tax Officer 30 (2) (4), Mumbai, ITA: 1236 / Mum / 201 7, ITAT Mumbai 12. Assistant Commissioner of Income Tax…

Asst CIT 15(1)(2), Mumbai vs. Bhakti Homes P.Ltd, Navi Mumbai

In the result, appeal filed by Revenue is dismissed

ITA 1233/MUM/2016[2008-09]Status: DisposedITAT Mumbai13 Jul 2018AY 2008-09

Bench: Shri Pawan Singh & Shri Rajesh Kumaracit-15(1)(2), M/S Bhakti Homes Pvt. Ltd. Room No.483,A, 4Th Floor, 301, Sitaram Kutir, Plot No. 28, Aayakar Bhavan, M.K. Vs. Sector-21, Nerul, Road, Mumbai-400020. Navi Mumbai-400706 Pan: Aaccb6937C Appellant Respondent Appellant By : Shri T.A. Khan (Cit-Dr) Respondent By : Shri Rashmikant C. Modi With Ms. Ketki Rajeshirke (Ar) Date Of Hearing : 23.05.2018 Date Of Pronouncement : 13.07.2018 Orderunder Section 254(1)Of Income Tax Act Per Pawan Singh;

For Appellant: Shri T.A. Khan (CIT-DR)For Respondent: Shri Rashmikant C. Modi with Ms. Ketki Rajeshirke (AR)
Section 143(1)Section 143(3)Section 143(4)Section 147Section 148Section 254(1)Section 68

…following decision; 1 CIT vs. Gagandeep Infrastructure Pvt. (ITA No. 1613 of 2014 dated 20.03.2017. 2 CIT vs. Lovely Exports [2008] 216 CTR 195 (SC). 3 DCIT vs. Rohini Builders (2002) 256 ITR 360 Gujarat HC. 4 Rohini Builders vs. DYCIT (ITAT Ahmedabad (2001) 117 Taxmann 25. 5 PCIT vs. Veedhata Tower Pvt. Ltd. ITA No. 819 of 2015 (Bom HC). 6 ITO vs. Anant Shelters (P.) Ltd. (2012) 20 Taxmann 153 Mumbai ITAT. 7 Shri Naresh Hiran vs. ITO (ITA No. 1236/Mum/2017 (Mum ITAT). 8 ACIT vs. H K Pujara Builders, (ITA No. 1056/Mum/2016 (Mum ITAT). 9 ITO vs. Vikram Muktilal Vora (ITA No. 842/Mum/2017). 10 M/s Reliance Corpora…

Shri Mujaffar Hussen, Jaipur vs. Income Tax Officer, Jaipur

In the result, the appeal of the assessee is allowed

ITA 290/JPR/2018[2012-13]Status: DisposedITAT Jaipur05 Jul 2018AY 2012-13

Bench: The Hon'Ble Tribunal For Condonation Of The Short Delay In Submission Of The Appeal.’’

For Appellant: Shri Yogesh Kumar Sharma, CAFor Respondent: Smt. Poonam Rai, DCIT - DR
Section 44ASection 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, JAIPUR Jh fot; iky jko] U;kf;d lnL; ,o Jh HkkxpUn] ys[kk lnL; lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI BHAGCHAND, AM vk;dj vihy la-@ITA No. 290/JP/2018 fu/kZkj.k o"kZ@Assessment Year: 2012-13 cuke Shri Mujaffar Hussain The ITO Vs. Prop: M.S. Steel, Labhi Bazar Ward- 7(2) Kureshion Ka Mohalla, P.O. Chaksu, Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABPPH 8827 A vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by: Shri Yogesh Kumar Sharma, CA jktLo dh vksj ls@ Revenue b…