DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

Section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. VIPUL BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. ANIMESH AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SNEHLATA AGARWAL, SIKAR

In the result, the appeals of the revenue in ITA No

section 132(1) of the Act was carried out on 13-06-\n2019 at the various premises of Dewan Group. The assessee derives\nincome from Business or Profession and Other Source during the year\nunder consideration. Consequent to search action, notice u/s.153A of the\nAct was issued to the assessee on 04-03-2021 which was duly served. In\nresponse

SAKET AGARWAL,JAIPUR vs. ITO WARD 2(3) JAIPUR, JAIPUR

In the result appeal filed by the assessee is allowed

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

143(2) of the Act was issued on 01.09.2015. Subsequently, notices u/s. 142(1) of the Act was issued from time to time to which replies were filed by the assessee appellant from time to time.  The assessee appellant submitted a detailed list of outstanding creditors as at 31.03.2014 along with their outstanding balances, purchase bills, accounts confirmation with

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-4, JAIPUR, JAIPUR vs. SUNDER DAS SONKIYA, JAIPUR

In the result, both appeals of the revenue are dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

bogus purchase bills from the above entry providers. In the list supplied by the DCIT, CC-4, Surat name of the assessee Shri Sunder Das Sonkia (Prop. M/s S. Naveen Jewellers) also find place who had obtained purchase bills amounting to Rs. 1,73,34,424/- from Mis Aadi Impex (Prop. Anoop Jain), M/s Arihant 5 DCIT vs. Sunder

JEWELS EMPORIUM A LEGACY,JAIPUR vs. ACIT,CC-1, JAIPUR

In the result, the appeal of the assessee stands allowed

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

section 145(3) by alleging certain purchases as unverifiable, addition to the tune of Rs. 18,53,295/- was made being 25% of such alleged unverifiable purchases (copy of Assessment order at APB 60-73). In first appeal the same was restricted to Rs. 2,00,000/- as against the addition of Rs. 18,53,295/- made

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S KOTA DALL MILL, KOTA

bogus share capital gain. The order of the CIT (A), affirmed by the ITAT, deleting the addition, was not interfered with." ITA Nos. 1057 to 1062 & 1210/JP/2018. M/s. Kota Dall Mill, Kota. 59. In Kabul Chawla (supra), the Court referred to the decision of the Rajasthan High Court in Jai Steel (India) v. Asstt. CIT [2013] 36 taxmann.com 523/219 Taxman

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

bogus share capital gain. The order of the CIT (A), affirmed by the ITAT, deleting the addition, was not interfered with." ITA Nos. 1057 to 1062 & 1210/JP/2018. M/s. Kota Dall Mill, Kota. 59. In Kabul Chawla (supra), the Court referred to the decision of the Rajasthan High Court in Jai Steel (India) v. Asstt. CIT [2013] 36 taxmann.com 523/219 Taxman

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

bogus share capital gain. The order of the CIT (A), affirmed by the ITAT, deleting the addition, was not interfered with." ITA Nos. 1057 to 1062 & 1210/JP/2018. M/s. Kota Dall Mill, Kota. 59. In Kabul Chawla (supra), the Court referred to the decision of the Rajasthan High Court in Jai Steel (India) v. Asstt. CIT [2013] 36 taxmann.com 523/219 Taxman

M/S KOTA DALL MILL,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA

bogus share capital gain. The order of the CIT (A), affirmed by the ITAT, deleting the addition, was not interfered with." ITA Nos. 1057 to 1062 & 1210/JP/2018. M/s. Kota Dall Mill, Kota. 59. In Kabul Chawla (supra), the Court referred to the decision of the Rajasthan High Court in Jai Steel (India) v. Asstt. CIT [2013] 36 taxmann.com 523/219 Taxman