DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

69C or 69D), its taxability cannot be determined in terms of section 115BBE. Under the circumstances, the appellant prays that ld.CIT(A) has rightly held that provisions of section 115BBE are not applicable and such order deserves to be upheld. Without prejudice to our legal submission made above, it is submitted that during the course of search, Shri Manoj Khandelwal

M/S. ROYAL JEWELLERS,JAIPUR vs. DCIT, CENTRAL CIRCLE, JAIPUR

In the result, appeal of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

69C or 69D), its taxability cannot be determined in terms of section 115BBE. Under the circumstances, the appellant prays that ld.CIT(A) has rightly held that provisions of section 115BBE are not applicable and such order deserves to be upheld. Without prejudice to our legal submission made above, it is submitted that during the course of search, Shri Manoj Khandelwal

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

69C or 69D), its taxability cannot be determined in terms of section 115BBE. Under the circumstances, the appellant prays that ld.CIT(A) has rightly held that provisions of section 115BBE are not applicable and such order deserves to be upheld. Without prejudice to our legal submission made above, it is submitted that during the course of search, Shri Manoj Khandelwal

DCIT, CC-2, JAIPUR vs. M/S. ROYAL JEWELLERS, JAIPUR

In the result, appeal of the assessee in ITA No

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

69C or 69D), its taxability cannot be determined in terms of section 115BBE. Under the circumstances, the appellant prays that ld.CIT(A) has rightly held that provisions of section 115BBE are not applicable and such order deserves to be upheld. Without prejudice to our legal submission made above, it is submitted that during the course of search, Shri Manoj Khandelwal

SHIV VEGPRO PRIVATE LIMITED ,KOTA vs. PCIT-UDAIPUR , UDAIPUR

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

TDS, applicable was also\ndeducted. Confirmations of ledger account duly signed by the said\ncreditor bearing complete name, address and PAN. Further, it was\nnoticed that some of the other creditors are old and are coming from\npreceding years as their opening balances are available in their\nrespective ledger accounts. In most of the cases, closing balances are\nthere which

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

69C in view of the scheme of those provisions." (11) Further, merely because in the present appeal the capital and loan transactions of the appellant are in cash and have been kept undisclosed and have been detected only during the course of search and seizure action does not make the appellant eligible for some extra premium benefit regarding exemption from

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

69C in view of the scheme of those provisions." (11) Further, merely because in the present appeal the capital and loan transactions of the appellant are in cash and have been kept undisclosed and have been detected only during the course of search and seizure action does not make the appellant eligible for some extra premium benefit regarding exemption from

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

69C in view of the scheme of those provisions." (11) Further, merely because in the present appeal the capital and loan transactions of the appellant are in cash and have been kept undisclosed and have been detected only during the course of search and seizure action does not make the appellant eligible for some extra premium benefit regarding exemption from

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

69C in view of the scheme of those provisions." (11) Further, merely because in the present appeal the capital and loan transactions of the appellant are in cash and have been kept undisclosed and have been detected only during the course of search and seizure action does not make the appellant eligible for some extra premium benefit regarding exemption from

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

69C in view of the scheme of those provisions." (11) Further, merely because in the present appeal the capital and loan transactions of the appellant are in cash and have been kept undisclosed and have been detected only during the course of search and seizure action does not make the appellant eligible for some extra premium benefit regarding exemption from

DY. COMMISSIONER OF INCOME TAX, CIRLCE-1, JAIPUR vs. M/S CUROSIS HEALTHCARE PRIVATE LIMITED , JAIPUR

In the result, this appeal of the revenue stands dismissed

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

section 69C are not applicable as 69C is applicable in a case where the source of expenditure is not explained. In the case of the assessee it is not the case of the Learned Assessing Officer that assessee failed to explain the source of expenditure. On the contrary the Learned Assessing Officer has disallowed the expenditure on the ground that

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)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party mentioned

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

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

69C, as the additions\nwere based on credible evidence of unexplained credits and bogus\ntransactions.\nThe Revenue respectfully submits that the Hon’ble ITAT allow the appeal and restore\nthe AO’s findings in the reassessment order.\nRespectfully Submitted on Behalf of the Revenue\n15. Ld. DR also filed a detailed submission countering the written\nsubmission filed

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

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

69C, as the additions\nwere based on credible evidence of unexplained credits and bogus\ntransactions.\n\nThe Revenue respectfully submits that the Hon’ble ITAT allow the appeal and restore\nthe AO’s findings in the reassessment order.\n\nRespectfully Submitted on Behalf of the Revenue\n\n15. Ld. DR also filed a detailed submission countering the written\nsubmission filed

ABHAY CHORDIA,JAIPUR vs. THE ACIT, JAIPUR

In the result the appeal filed by the assessee is allowed

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

TDS and to introduce the unaccounted money through bogus sales. During the assessment proceedings, the assessee submitted that the retail showroom at Jodhpur is approximately 1600 sq. feet in size and it is spread over three stories and there are approximately 9 to 10 employees besides the MOU correspondence. It has also been submitted that there is one billing counter

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the\ncross objection of the assessee are allowed

TDS) [2023] 154 taxmann.com 465 (SC) passed order as under-\nORDER\n1. Delay condoned.\n2. Leave granted.\nThis two sentence order establishes the application of mind of Hon'ble Supreme\nCourt of India. The application of mind is the whole process through which the all\nthe facts and questions of law has been considered by Hon'ble Supreme Court\nand

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

TDS) [2023] 154 taxmann.com 465 (SC) passed order as under- ORDER 1. Delay condoned. 2. Leave granted. This two sentence order establishes the application of mind of Hon'ble Supreme Court of India. The application of mind is the whole process through which the all the facts and questions of law has been considered by Hon'ble Supreme Court

MAWALIYO KI DHANI DUGDH UTPADAK MAHILA SAHAKARI SAMITI LIMITED,JAIPUR vs. ITO WD 7(2), JAIPUR

In the result, the appeal of the assesee is allowed for statistical purposes

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

TDS Statement, had received contractual payments from Jaipur Zilla DudghUtpadakSahkari Sangh Ltd., amounting to Rs. 2.71,246/-. Also, as per the Assessment Order. it is seen that the ITR filed in response to Notice u/s 148 was an invalid ITR and hence, all the above transactions remained unverified. In view of the above discussion of facts and circumstances