SHRI MANOJ AMAR CHAND TAILOR,MASUDA BIJAINAGAR vs. INCOME TAX OFFICER, WARD-1, BEAWAR

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

section 131 of IT Act was issued to Sh Gautam Bhanwar lal Jain, Mumbai and Sh. Gyan Chand Bhanwar Lal Jain, Thane on 28.11.2016 for 05,12.2016, But none attended in response to summon u/s 131 nor filed any written submission. So, assessee failed to produce the parties. The AR of the assessee has submitted reply dated

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 were disallowed and upheld. It is held that onus was upon the assessee to prove genuineness of purchases. The contention of the assessee that in case of return of notices u/s.133(6), the AO should have issued summons u/s.131 and return of notice by itself should not lead to adverse inference against the assessee. It is observed

ALKA KHANDAKA,JAIPUR vs. INCOME TAX OFFICER WARD 1(2), JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

bogus sale and purchases to substantiate her deposits. Based on the above reasons and considering the provision of section 68 of the Act ld. AO added a sum of Rs. 44,61,000/- in the income of the assessee. 4. Aggrieved from the order of the Assessing Officer, assessee preferred an appeal before the ld. CIT(A)/NFAC challenging

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.

Section 147/148 of the Act to reopen the assessments for the AYs in question does not satisfy the requirement of law.". The facts of the present case are exactly similar to above cited four cases and hence it is sincerely requested that the whole proceedings u/s 147 may kindly be declared void ab initio and the order so passed

M/S SILVEX & CO.,JAIPUR vs. INCOME TAX OFFICER, WARD-7-2, JAIPUR

In the result, the appeal of the assessee is allowed

bogus purchases and further not justified in treating it as income of the assessee. Since the corresponding sales and profit thereon has been accepted by the AO as genuine therefore, in view of various judicial pronouncements on this issue, AO’s action in adding entire amount of Rs. 50,37,792/- cannot be sustained” After accepting the contentions

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

bogus billing to various genuine entities\nthrough routing of unaccounted income. Further the assessee had\nmade purchases from various shell entities some of the examples\nare M/s Rajiv Commercial Private Limited & M/s Ramdiha\nMercantile Private Limited. Your honour kind attention is invited\nto the fact that the above SCN as purely based on information\nonly, without any independent application

SHIVAM READYMIX PRIVATE LIMITED,NEEMUCH vs. THE PCIT(CENTRAL), JAIPUR

In the result, the appeal of the assessee is allowed

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

bogus purchases as compared to G.P. on normal purchases In the present case also, since the ld. AO has examined the profit worked out on unaccounted purchases and has accepted such working prepared by assessee by observing that : “It is also submitted that assessee company has now offered the additional undisclosed income based on GP rate of its business activity

SHANKAR JHALANI,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is dismissed

Bench: The Itat By Taking Following

section 131 of the IT Act. It is also noted from the remand report of the AO that again an opportunity was provide to the appellant by the AO to explain its case, however, still no compliance was made on the date fixed. This shows the non-cooperative attitude of the appellant. In view of the non-compliance

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, INCOME TAX OFFICE vs. SHRI SURESH KUMAR GUPTA, SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

section 127 of the Income Tax Act, 1961 [ here in after the Act ] dated 04.05.2018 by the Pr. Commissioner of Income Tax, Bikaner. 8. Accordingly, notice u/s 153A of the IT Act, 1961 for this year was issued on 30.07.2018 and duly served upon the assessee. In compliance to the notice u/s 153A of the IT Act, 1961, return

DEPUTY COMMISSIONER OF INCOME TAX, INCOME TAX DEPARTMENT, CENTRAL CIRCLE-3 vs. M/S N. M. AGROFOOD PRODUCTS PVT. LTD., SRIGANGANAGAR

In the result the appeal of the revenue in ITA No

section 127 of the Income Tax Act, 1961 [ here in after the Act ] dated 04.05.2018 by the Pr. Commissioner of Income Tax, Bikaner. 8. Accordingly, notice u/s 153A of the IT Act, 1961 for this year was issued on 30.07.2018 and duly served upon the assessee. In compliance to the notice u/s 153A of the IT Act, 1961, return

DCIT, CIRCLE -6, JAIPUR, NCRB, JAIPUR vs. ASCENT BUILDHOME DEVELOPERS LIMITED, ADARSH NAGAR, JAIPUR

In the result, the appeal of the revenue is dismissed

131 to escape inquiry/ interrogation by the Deptt;\niii) As per the inquiry reports of local Patwari and the Inspector of this\noffice. there was no development activity was done on the land in\nquestion.\nTherefore, the purchases and development expenses claimed by the\nassessee have not been verified and hence the same were proposed to be\ndisallowed. In response

ABHAY CHORDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR

Appeal of the assessee is partly allowed

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

bogus purchase, there is a judgment of this Co-ordinate Bench and looking to the same set of facts and circumstances and ratio of decisions taken by the Co-ordinate Bench may please be considered and accordingly ground Nos. 3 & 4 be decided. In addition the ld. AR appearing on behalf of the assessee has placed their written submission which

PROFESSIONAL AUTOMOTIVES PRIVATE LIMITED,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result the appeal of the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील /ITA Nos.809 to 815/JP/2025 निर्धारण वर्ष /Assessment Years :2013-14 to 2019-20 Professional Automotives Pvt. बनाम ACIT, Ltd. Bahu Plaza, Bahu Plaza, Jammu Vs. Central Circle- 1, and Kashmir Jaipur स्थायी लेखा सं./जी.आई.आर. सं./PAN/GIR No.:AAACP9608E अपीलार्थी/Appellant प्र]त्यर्थी/Respondent निर्धारिती की ओर से / Assessee by :Shri Tarun Mittal, CA राजस्व की ओर से /Revenue by: Shri Ajey Malik, CIT (Th. V.C)

Section 194 and 200 were challenged. It was noted in P. RatnakarRao and others V. Govt. Of A.P. and others (1996 (5) SCC 359) that the discretion given under Section 200(1) to the State Government to prescribe maximum rates for compounding the offence is not unguided, uncanalised and arbitrary. It was, inter alia, held as follows: ……………….. ………………. It is indisputable

DCIT, JAIPUR vs. JADAU JEWELLERS & MFG (P) LTD., JAIPUR

In the result, the appeals filed by the assessee are partly allowed and that of the Revenue are dismissed

Section 40(a)(ia) provides for certain disallowances in certain cases notwithstanding that those amounts are generally allowed under the general section. The computation u/s.29 has to be made u/s.145 on the basis of books of account regularly maintained by the assessee which the Assessing Officer did by estimating the profit at 5% of the sales. The learned Counsel

INCOME TAX OFFICER, JAIPUR vs. MOTISONS JEWELLERS LTDL, JAIPUR

section 68 of the Act. Subsequently, another show cause notice was issued on 17.12.2019 stating that the on verification propose randomly telephonic calls were and mostly debtors not accepted or not remember about any purchase as discussed and tabulated at page 8 of assessment order ( see g) of para 6 above). The ld. AO also informed that notice

RAJESH PRODUCTS,TONK ,RAJASTHAN vs. ACIT, JAIPUR

Appeal is dismissed

131 of the 1961 Apt. of a notice under subsection Ay of section 22 of the Indian Income-tax Act, 1922 (11 of 1922), or under sub section 1 of section 142 of 1961 Act was issued to produce, or cause to be produced, any books of account or other documents has omitted or failed to produce, or cause

JITENDRA KUMAR TAHILRAMANI,JAIPUR vs. ITO WARD-2, JAIPUR., JAIPUR

Bench: Him.

131 (summoning purchasers) or Section 133(6) (calling for information) to substantiate the allegation that sales were fabricated or non-genuine. 2.6. Ld. AO simply stated that the assessee did not provide the phone numbers of the person to whom sales were made. Also, that no confirmation was received of the sales having been made. It is submitted that there

DAKSH JEWELLERY PVT. LTD.,JAIPUR vs. INCOME TAX OFFICER, WARD-5-2, JAIPUR

In the result, appeal of the assessee is disposed off in light of aforesaid directions

bogus purchases being made from concerns which are related to M/s Bhanwar Lal Jain Group on whom the Investigation Wing of the 3 Daksh Jewellery Pvt. Ltd., Jaipur Vs. ITO, Jaipur Department has carried out search operations on 03.10.2013 and his statements were recorded wherein he has admitted that he is not selling the goods but providing the bills