GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

272A(1)(d), which are not sustainable when the primary addition itself is not justified. 8. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeal at the time of hearing.” 3. We find that both these appeals filed by the assessee are delayed by 68 days each. The assessee

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

272A(1)(d), which are not\nsustainable when the primary addition itself is not justified.\n8. The appellant craves leave to add, amend, alter or delete any or all of the above\ngrounds of appeal at the time of hearing.\"\n3.\nWe find that both these appeals filed by the assessee are delayed by 68 days\neach. The assessee

DCIT, JAIPUR vs. SHRI PRATEEK KOTHARI, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Hon’Ble High Court.”

bogus accommodation unsecured loans and advances for the reasons given in detail in the above para. Therefore, the unsecured loans from M/s Ankita Exports may be treated as unexplained cash credit u/s 68 of the I.T. Act, 1961. I hereby make an addition of Rs. 1,00,00,000/- to the declared income of the assessee