“Income-tax Officer”

Ochhab Lal Jain, Udaipur vs. DCIT Central Circle-1, Udaipur

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

held as that:- " It has to be noted, however, that beyond these calculations of figures, no further scrutiny was made by the Income-tax Officer or the Appellate Assistant Commissioner of the entries in the cash book of the appellants. The cash book of the appellants was accepted ... either party. The appellants took it that the affidavits of these parties were enough and neither the Appellate Assistant Commissioner, nor the Income-tax Officer, who was present at the hearing of the appeal before the Appellate Assistant Commissioner, considered it necessary to call for them in order to cross

Ochhab Lal Jain, Udaipur vs. DCIT, Central Circle-1, Udiapur, Udaipur

held as that:- " It has to be noted, however, that beyond these calculations of figures, no further scrutiny was made by the Income-tax Officer or the Appellate Assistant Commissioner of the entries in the cash book of the appellants. The cash book of the appellants was accepted ... either party. The appellants took it that the affidavits of these parties were enough and neither the Appellate Assistant Commissioner, nor the Income-tax Officer, who was present at the hearing of the appeal before the Appellate Assistant Commissioner, considered it necessary to call for them in order to cross

Rajendra Kumar Sharma, Bikaner vs. Income Tax Officer, Bikaner

In the result, the appeal of the assessee bearing ITA No

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjee

BEFORE DR. MITHA LAL MEENA, ACCOUNTANT MEMBER AND SHRI ANIKESH BANERJEE, JUDICIAL MEMBER ITA No.607/JODH/2024 (Assessment Year : 2013-14) Rajendra Kumar Sharma vs Income-tax Officer, Ward-2()1), Bikaner, 8/290, Mukta Prasad Nagar, Bikaner, Rajasthan-334 001 PAN : СВЕPS1030H APPELLANT Bikaner-334 001 RESPONDENT Assessee by Shri Amit Kothari ... short, ‘Ld.CIT(A)] passed under 2013-14, date of order 05/12/2023. The impugned order was originated from the order of the Learned Income-tax Officer, Ward-2(1), Bikaner passed under section 147 / 143(3) of the Act, date of order 20/12/2018. 2. We heard the rival submissions and considered

Sumitra Devi Agarwal, Mumbai vs. ITO, Ward-1, Chittorgarh

In the result, the appeal filed by the assessee bearing ITA

Bench: Dr. Mitha Lal Meena & Shri Anikesh Banerjeesumitra Devi Agarwal Vs Addl / Jcit (A)-9 / 609, Bhavani Chambers, New Ito Wd.1, Chittor Sanjevani Hospital, Kedarmal Chittorgarh, Rajasthan Fort Road, Road, Malad (East), Mumbai- Chittorgarh-312 001, Rajasthan 400 097 Pan : Aenpa5934L Appellant Respondent

short, ‘the Act’) for Assessment Year 2017-18, date of order 31/05/2024. The impugned order was originated from the order of the Learned Income-tax Officer, Ward-1, Chittor, passed under section13(3) of the Act, date of order 05/12/2019. 2 Sumitra Devi Agarwal 2. The brief facts

Dashrath Kunwar, Jalore vs. ITO, Ward-2, Jalore

In the result, the appeal filed by the assessee is allowed for statistical purpose

Bench: BEFOREDR. MITHA LAL MEENA (Accountant Member), SHRI ANIKESH BANERJEE (Judicial Member)

Assessment Year 2013-14, date of order 04/12/2023. The impugned order wasoriginated 2 Dashrath Kanwar from the order of the Learned Income-tax Officer, Ward-2, Jalore [in short, the “Ld. AO”], passed under section 147/143(3)of the Act, date of order 30/11/2017. 2. We heard the rival submissions

Assistant Commissioner of Income Tax (Central Circle), Jammu vs. Anita Kapahi, Jammu

In the result, the appeal of the revenue is dismissed being devoid of merits

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

photocopy of unregistered documents while framing the assessment, the Ld. Jurisdictional Tribunal Bench of Amritsar in the case of Smt. Gurjeet Kaur vs. Income-tax Officer reported at [2022] 139 taxmann.com 192 (Amritsar - Trib.) has held as under. “Where Assessing Officer made additions to assessee's income on basis ... than an unregistered photocopy of the document. Further, the Hon'ble ITAT Bench of Amritsar in the case of Smt. Gurjeet Kaur vs. Income-tax Officer reported in [2022] 139 taxmann.com 192 (Amritsar -Trib.) has held as under: Where Assessing Officer made additions to assessee's income on basis