INCOME TAX OFFICE, WARD-6(2), JAIPUR, JAIPUR vs. MEDICAL DESIGNS INDIA PVT. LTD., JAIPUR

bogus sales or purchases on account of\nrevenue account. As per the record and the reasons recorded, no enquiries have\nbeen conducted by the Assessing Officer to come to a conclusion or reasons to\nbelief with regard to evasion of tax which has escaped assessment.\n10. Placing reliance on the decisions of Hon'ble jurisdictional Delhi High Court

MACRO PROPRIETIES PRIVATE LIMITED,M 28 INCOME TAX COLONY TONK ROAD JAIPUR vs. DCIT CENTRAL CIRCLE 2, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No.174 TO 177/JP/2023 fu/kZkj.ko"kZ@AssessmentYear : 2013-14 TO 2016-17 M/s. Macro Properties Pvt. Ltd.M-28, Income Tax Colony, Tonk Road Jaipur cuke Vs. The DCIT Central Circle-2 LIC Building, Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAFCM 3633 D vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri C.M. Agarwal, CA jktLo dh vksjls@Revenue by: Shri JameshKurian, CI

purchased by Sh Vishnu Kumar Nakwal. Documents referred to by the AO ,Annexure A, Exhibit -1to 60 impounded during the course of survey action at the premises of M/s F S Housing Pvt Ltd ((Ref Asst Order para 10, pg 38-39). 31 MACRO PROPERTIES PVT LTD. VS DCIT, CENTRAL CIRCLE-2, JAIPUR iv. Addition

DINESH HALDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

bogus purchases and such purchases need to be added back to the income of the appellant in entirety. Same approach has been adopted in the assessment order under appeal and the no fault can be found in the same. Accordingly this ground of appeal of the appellant is hereby dismissed. 18 Dinesh Haldia vs. DCIT 6.3 I have carefully considered

SHRI KHANDELWAL DIAMONDS PRIVATE LIMITED,JAIPUR vs. ACIT, CIRCLE 1, JAIPUR, JAIPUR

In the result, appeal of the assessee is partly allowed

Bench: Him On The Reason Of Issuing Notice U/S 148 On Borrowed Satisfaction Of Another Wing Of The Department.

House, IInd Floor, Bichun Market, Kishanpole Bazar, Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPCS 6518 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. Mukesh Khandelwal (CA) jktLo dh vksj ls@ Revenue by : Sh. Anup Singh (Addl. CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 20/09/2023 mn?kks"k.kk dh rkjh

SHRI KHANDELWAL DIAMONDS PRIVATE LIMITED,JAIPUR vs. DCIT, CIRCLE 1, JAIPUR, JAIPUR

In the result, appeal of the assessee is allowed

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

House IInd Floor, Bichun Market, Kishanpole Bazar, Jaipur. LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAPCS 6518 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mukesh Khandelwal (C.A.) jktLo dh vksj ls@ Revenue by : Shri C.P. Meena (Addl.CIT) a lquokbZ dh rkjh[k@ Date of Hearing : 15/06/2023 mn?kks"k.kk dh rkjh

SAJJAD ALI,CHITTORGARH vs. DCIT(INTL)- JAIPUR, JAIPUR

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

bogus, not verifiable and not correct. 2. Case reopened u/s 148 for limited issue: Further when the very basis of reopening of the case under section 148 was on account of investment in purchase of immovable property, then how it can be said that the AO has failed to make the inquiry, where the scope of inquiry is limited only

JAJOO RASHMI REFRACTORIES LIMITED,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE 4-JAIPUR,, JAIPUR, RAJASTHAN

In the result, the appeal of the assessee is allowed for\nstatistical purposes

property\nthe vested powers of Civil Court in the Ld. AO inter alia for compelling the\nproduction of books of accounts and other documents u/s 131 of the Income Tax\nAct, 1961 is bad in law and facts.\n3\nITA NOP. 209/JPR/2025\nJAJOO RASHMI REFRACTORIES LTD VS DCIT, CIRCLE-4, JAIPUR\n2.1 Apropos grounds appeal (supra), it is noticed that

NARAIN LAL AGRAWAL,JAIPUR vs. DCIT CIRCLE 1 JAIPUR, JAIPUR

In the result the appeal of the assessee is allowed

House\nproperty, Capital Gain and other sources during the year under consideration.\nReturn of Income for the year under appeal was filed by assessee on\n13.02.2021, declaring total income of Rs.1,19,33,590/- (APB 1). Case of\nassessee was selected for Limited scrutiny under CASS for examination of\n“Purchase value of property less than the value

OM PRAKASH GUPTA,SAWAI MADHOPUR vs. DCIT CENTRAL CIRCLE -1, JAIPUR

house. In this regard he stated that\nthe said car belongs to Sh Om Agarwal firm Om Real Developers. He was also\nhaving the key. On this he gave an unrealistic reply that the same was brought\nhere for parking whereas office of appellant was 2-3 hours away. He also stated\nthat he regularly visits the appellant

ACIT, CENTRAL CIRCLE, ALWAR vs. SH. TARA CHAND GUPTA, ALWAR

In the result the appeal filed by the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं./ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम ACIT, Vs. Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Kesh

bogus purchases. Similarly Gujarat High Court decision is in respect of fictitious purchase invoices where the High Court disallowed 25% of such purchases. Hence this decision is also distinguishable on facts. Considering that overall facts we direct the ld. AO to consider the income on the transaction to the extent of the gross profit declared Sh. Tarachand Gupta

SH. TARACHAND GUPTA,ALWAR vs. ACIT, CENTRAL CIRCLE, ALWAR, ALWAR

In the result the appeal filed by the revenue in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकर अपील सं. / ITA. Nos.447 to 449/JP/2024 निर्धारण वर्ष / Assessment Years : 2015-16 to 2017-18 Shri Tarachand Gupta 9 Keshav Nagar Sch 13, Alwar बनाम Vs. ACIT, Central Circle, Alwar स्थायी लेखा सं./ जीआईआर सं./PAN/GIR No.: AAYPC 5777 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent आयकर अपील सं./ITA. No. 514/JP/2024 निर्धारण वर्ष / Assessment Year : 2017-18 ACIT, Central Circle, Alwar बनाम Shri Tarachand Gupta 9 Ke

bogus purchases. Similarly Gujarat High Court decision is in respect of fictitious purchase invoices where the High Court disallowed 25% of such purchases. Hence this decision is also distinguishable on facts. Considering that overall facts we direct the ld. AO to consider the income on the transaction to the extent of the gross profit declared Sh. Tarachand Gupta

PINCITY JEWLHOUSE PVT. LTD.,JAIPUR vs. PCIT, CC, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: the date of hearing." 3. At the outset of hearing, the Bench observed that there is delay of 58 days in filing of the present appeal by the assessee for which the Id. AR of 3

Bogus Purchase and ESI/PF 2014-2015 Claiming Deduction Deduction allowed SCN: 244-247 [PBII] (Reassessment) U/s 10AA by dividing Reply: 248-251 [PBII] AO: 17.12.18 expenses at Order: 122-139 [PBII] proportionate basis 2015-2016 Claiming Deduction Deduction allowed Notice: 252-255[PBII] (Reassessment) U/s 10AA by dividing Reply: 256-259 [PBII] AO: 17.12.18 expenses at Order

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR , LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchased in the name of Sh. Pooran Mal kanwat by M/s Macro Properties Private Limited & M/s Macro Township Private Limited from various Khatedars for total sale consideration of Rs. 4,30,58,000/- was later on converted from agricultural to mixed uses by JDA on the application filed for conversion of the land by Sh. Kapil Bhakar, Power of Attorney

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC-2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchased in the name of Sh. Pooran Mal kanwat by M/s Macro Properties Private Limited & M/s Macro Township Private Limited from various Khatedars for total sale consideration of Rs. 4,30,58,000/- was later on converted from agricultural to mixed uses by JDA on the application filed for conversion of the land by Sh. Kapil Bhakar, Power of Attorney

MACRO TOWNSHIP PVT LTD,288-289 MAHAVEER NAGAR DURGAPURA JAIPUR vs. DCIT CC -2 JAIPUR, LIC BUILDING JAIPUR

In the result, the appeals of the assessee are allowed

Bench: HON’BLE SHRI SANDEEP GOSAIN, JM & HON’BLE SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

purchased in the name of Sh. Pooran Mal kanwat by M/s Macro Properties Private Limited & M/s Macro Township Private Limited from various Khatedars for total sale consideration of Rs. 4,30,58,000/- was later on converted from agricultural to mixed uses by JDA on the application filed for conversion of the land by Sh. Kapil Bhakar, Power of Attorney

PRAMOD KUMAR CHOUDHARY,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

house hold expenses, it is noticed that there are 05\nmembers. The assessee has shown only income of Rs.1,75,710/- and\nagriculture income of Rs.34,750/-, thus total income comes to\nRs.2,10,460/-. Looking to the members of family, such declared income is\nvery nominal and only for running day to day expenses. Based on that\ndiscussion

BIRENDRA SINGH NIRBHAY,SIRSI ROAD JAIPUR RAJASTHAN vs. ITO WARD 3(1) JAIPUR, NCRB INCOME TAX DEPARTMENT STATUE CIRCLE JAIPUR RAJASTHAN

In the result, the appeal of the assessee is allowed

house certain entry operators including Shri\nDeepak Patwari, they have stated in the statement recorded u/s 131 that they\nwere merely an operator and buying shares by using the money provided by\nother operators for creating bogus entry of long term capital gains- Held that\nassessee produced all relevant records and evidences right from the purchase\nbills, certificates issued

SUMIT GOEL,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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

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

property—Assessee is said to have made investment in the construction of residential house out of sale proceeds of shares of a company which were held by her for more than one year—Purchases of shares by assessee are evidenced from the contract note and the payment was made by cheque—Shares were held in the name of the assessee

DCIT, CENTRAL CIRCLE-2, JAIPUR, JAIPUR vs. KAMLAPRABHA L/H OF LATE SHRI GOPAL LAL JI GOSWAMI, KOTA

In the result, the appeal of the revenue is dismissed and the Cross objection of the assessee is disposed off in terms of the observation made herein above

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

property documents regarding purchase of properties were seized, as specifically noted by the AO himself in the satisfaction note recorded u/s 153C of the Act. There apart, at various places including the finding recorded in the assessment order for AY 2012-13, the fact of seizure of possession letter is mentioned. The Respondent AO simply mentioned that what was shared