Surinder Pal Verma v. ACIT

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…sclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confessional statement made during search are often venerable on ground that person giving such statement remain under a great mental stress and strain. They also do not have the availability of relevant details, documents and books of accounts at the time of giving statement in the absence of which precise information as to utilization…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…sclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confessional statement made during search are often venerable on ground that person giving such statement remain under a great mental stress and strain. They also do not have the availability of relevant details, documents and books of accounts at the time of giving statement in the absence of which precise information as to utilization…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…sclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confessional statement made during search are often venerable on ground that person giving such statement remain under a great mental stress and strain. They also do not have the availability of relevant details, documents and books of accounts at the time of giving statement in the absence of which precise information as to utilization…

Dr. Archana Shukla, 26, Dayal Nagar, Gopalpura Bypass, Tonk Road, Jaipur vs. ACIT, Central Circle-4, Jaipur

In the result, the above mentioned appeals of the assessee are allowed

…sclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surinder Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confessional statement made during search are often venerable on ground that person giving such statement remain under a great mental stress and strain. They also do not have the availability of relevant details, documents and books of accounts at the time of giving statement in the absence of which precise information as to utilization…

M/S Bhivaram Pannalal Kumawat, Jaipur vs. ACIT, Central Circle-3, Jaipur

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

…sclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surendra Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confessional statement made during search are often venerable on ground that person giving such statement remain under a great mental stress and strain. They also do not have the availability of relevant details, documents and books of accounts at the time of giving statement in the absence of which precise information as to utilization…

DCIT, CC-3, Jaipur vs. M/S Bhivaram Pannalal Kumawat, Jaipur

Appeal are disposed off and all the appeals of the

Bench: Us By The Department. The Facts As Well As Issues, Are More Or Less Involving The Disallowance Of Labour Expenses & Therefore, These Twelve Appeals Were Head

…sclose an amount of Rs. 12 lakhs, despite the fact that the Department did not unearth any material against him, would only suggest that there might have been some mental pressure upon the assessee to make such a confession. Surendra Pal Verma Vs. ACIT (2004) 89 ITD 129 (Chd) (TM) Confessional statement made during search are often venerable on ground that person giving such statement remain under a great mental stress and strain. They also do not have the availability of relevant details, documents and books of accounts at the time of giving statement in the absence of which precise information as to utilization…

ACIT, Kota vs. Kaizen Enterprises Pvt. Ltd, Kota

In the result, the appeal of the Revenue and the cross-objection of the assessee is allowed for statistical purposes

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES,”A” JAIPUR Jh fot; iky jko] U;kf;d lnL; ,oa Jh foØe flag ;kno] ys[kk lnL; ds le{k BEFORE: SHRI VIJAY PAL RAO, JM & SHRI VIKRAM SINGH YADAV, AM vk;dj vihy la-@ITA No. 1042/JP/2016 fu/kZkj.k o"kZ@Assessment Year : 2013-2014 cuke The ACIT, M/s Kaizen Enterprises Pvt. Ltd., Vs. Central Circle, S-67-68, Opera Hospital Road, Kota. Indra Vihar, Kota. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AABCK 7751 L vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 02/JP/2017 (Arising out of ITA No. 1042/JP2016) fu/kZkj.k o"kZ@Assessmen…

ACIT, Jaipur vs. Jhandewalas Foods Pvt. Ltd., Jaipur

In the result, ground no. 2 of revenue’s appeal is allowed for statistical purposes, ground no

…xplanation of the assessee for retracting his admission and deleted the addition made on account of excess cash and stock by accepting the updated books of account prepared by the assessee supported by primary evidences on record. Surender Pal Verma vs. ACIT 89 ITD 129 (Chd)(TM):- Confessional statement made during search are often venerable on ground that person giving such statement remain under a great mental stress and strain and in the absence of availability of relevant details, documents and books at the time of giving statement, precise information as to utilization of such income and year of investment…

ACIT, Jaipur vs. Ashok Kumar Sankhla, Jaipur

In the result, the appeal filed by the Revenue is dismissed

…iece of evidence but it can’t be said that it is conclusive. It is open to the assessee who made admission to show that it is incorrect and the assessee should be given proper opportunity to show the correct state of affairs. (ii) Surendra Pal Verma Vs. ACIT 89 ITD 129 (Chd)(TM): Confessional statement made during search are often venerable on ground that person giving such statement remain under a great mental stress and strain and in the absence of availability of relevant details, documents and books at the time of giving statement, precise information as to utilization of such income and year of investment c…

DCIT, Jaipur vs. Vijay Mehta, Jaipur

In the result, revenue’s appeal is partly allowed and assessee’s cross objection is dismissed

…ok Kumar Soni 291 ITR 172 ( Raj.) (HC) - Ashok Kumar Vs. ITO 201 CTR 178 (J&K) (HC) - Rejesh Jain Vs. DCIT 100 TTJ 929 (Del.) (Trib.) 7 ITA No. 326/JP/2016 C.O. No. 8/JP/2016 DCIT Central, Circle-2 vs. Shri Vijay Mehta, Jaipur. - Surendra Pal Verma Vs. ACIT 89 ITD 129 (Chd)™ 3.6 The ld DR is heard who has vehemently argued the matter and relied on the order of the AO. 3.7 We have heard the rival contentions, pursued the material available on record. The issue under consideration relates to figure of Rs 35 lacs which found mention in the seized document found during the course of search and whether the same was…