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)

u/s. 153A of the Act on 24.12.2019 making addition of Rs. 1,30,67,878/- on account of unexplained trading addition. Thereafter the matter travelled up to the Hon’ble jurisdictional high wherein the court so far as regarding the bogus purchases of the held that “On the question of bogus purchase, the matter is remitted back

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

133A(3)(iii) and/or u/s 131, has no evidentary value and not being conclusive, no addition can be made merely on that basis). On the contrary, it is discernible from his findings in all the 4 cases, where he has granted relief, he has extensively dealt with the merits of each case for examining the impounded documents, explanation of assessee

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

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.

u/s 145(3). However, since the assessee was engaged in corresponding sales, the AO has disallowed an amount of Rs. 8,77,442/- being 25% of alleged bogus purchases. 5.6 As can be seen, information was available before the AO as given by DGIT (inv) Mumbai, which demonstrated that the suppliers from whom the appellant claimed to have effected purchases

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)

u/s 145(3). However, since the assessee was engaged in corresponding sales, the AO has disallowed an amount of Rs. 80,48,367/- being 25% of alleged purchases. 5.6 As can be seen, information was available before the AO as given by DGIT(inv) Mumbai, which demonstrated that the suppliers from whom the appellant claimed to have effected purchases

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)

133A. The statements so recorded have no sanctity in the eyes of law and is illegal and deserves to be ignored. Copy of affidavit duly notarized by Sh. Raghu Dutt Tiwari on 19.6.2009 and submitted before the District Magistrate and copy of which is already with the income tax Department is enclosed herewith which will clarify our submission." 19.1 Vide

J C HOME TEX,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE - 7, JAIPUR

In the result, the appeal of the assessee is allowed

bogus expenses.\nIn grounds of appeal no. 1,4 & 1.5, assessee has challenged action of Id. CIT(A)\nin making all the additions primarily due to admission made by assessee during\nsurvey and thus not considering the plea of assessee regarding purchases\nworth Rs. 82,40,125/, being entered in books of accounts after survey\nIn ground of appeal no.1.6

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

u/s 133A was conducted at the given registered address of M/s Kalyani Suppliers Pvt. Ltd. at 340, GT Road, Howrah, Kolkata and M/s Everlink Vyapaar Pvt. Ltd. at 77, Netaji Subhash Road, 5th Floor, Room No. 5A, Kolkata. The survey team did not find the existence of the aforesaid companies at the given registered address, and therefore the survey authorization

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

u/s 133A was conducted at the given registered address of M/s Kalyani Suppliers Pvt. Ltd. at 340, GT Road, Howrah, Kolkata and M/s Everlink Vyapaar Pvt. Ltd. at 77, Netaji Subhash Road, 5th Floor, Room No. 5A, Kolkata. The survey team did not find the existence of the aforesaid companies at the given registered address, and therefore the survey authorization

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. NISHA JAIN, KOTA

In the result, the appeal of the Revenue is dismissed with no orders as to cost

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

133A (6) empowered the Income Tax Authority to record the statement on oath, therefore the recording of statement u/s 131 in this case was not ultra-vires. 6 Whether facts and circumstances of the case, the CIT(A) is justified in not appreciating the in other important fact that during the assessment proceedings of the assessee

ASSISTANT COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, JAIPUR vs. SHRI NIRMAL KUMAR KEDIA,, JAIPUR

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

purchases of plots. In case of any doubt the AO could have made the direct verification from parties but the same has not been made. The AO did not issue any summon to any of these party, therefore the sworn affidavit submitted by the parties confirming the amount paid to the assessee group for purchases of plot should be accepted

DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, JAIPUR vs. SHRI NIRMAK KUMAR KEDIA,, JAIPUR

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

purchases of plots. In case of any doubt the AO could have made the direct verification from parties but the same has not been made. The AO did not issue any summon to any of these party, therefore the sworn affidavit submitted by the parties confirming the amount paid to the assessee group for purchases of plot should be accepted

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR vs. SHRI NITIN KEDIA, JAIPUR

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

purchases of plots. In case of any doubt the AO could have made the direct verification from parties but the same has not been made. The AO did not issue any summon to any of these party, therefore the sworn affidavit submitted by the parties confirming the amount paid to the assessee group for purchases of plot should be accepted

SHRI NIRMAL KUMAR KEDIA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

purchases of plots. In case of any doubt the AO could have made the direct verification from parties but the same has not been made. The AO did not issue any summon to any of these party, therefore the sworn affidavit submitted by the parties confirming the amount paid to the assessee group for purchases of plot should be accepted

SHRI NIRMAL KUMAR KEDIA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

purchases of plots. In case of any doubt the AO could have made the direct verification from parties but the same has not been made. The AO did not issue any summon to any of these party, therefore the sworn affidavit submitted by the parties confirming the amount paid to the assessee group for purchases of plot should be accepted

SHRI NIRMAK KUMAR KEDIA,,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX , CENTRAL CIRCLE-3, JAIPUR

In the result, appeals of the revenue are dismissed whereas the appeals of the assessee are allowed in part in terms indicated hereinabove

purchases of plots. In case of any doubt the AO could have made the direct verification from parties but the same has not been made. The AO did not issue any summon to any of these party, therefore the sworn affidavit submitted by the parties confirming the amount paid to the assessee group for purchases of plot should be accepted

GOVINDAM EXPORT,JAIPUR, RAJASTHAN vs. DCIT, CIRCLE-1, JPR, JAIPUR, RAJASTHAN

In the results all the appeals filed by the assessee ITA Nos

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

survey under Section- 133A conducted in FY2007-08 by the BCTT Wing of the Investigation Directorate Govindam Export vs. DCIT of Jaipur which revealed that Clarity Gold Pvt Ltd. And its sister concerns M/s Marine Minerals and Herbal Remedies Pvt. Ltd. Jaipur had obtained bogus purchase bills amounting to Rs.13.59 crores from various entry providers, who provided bogus sale bills

ASHOK NARIYANI,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, the appeal of the assessee is allowed

bogus purchases, and non-existing cash balance in the books of account\nSimilar observations were made by ITAT, Jaipur Bench, in the case of\nRaj Kumar Nowal, ITA No. 165/JP/2022, Jaipur Bench (DPB 108-166)\nAttention is drawn towards Hon'ble ITAT, Vishakhapatnam Bench in the case\nof Hirapanna Jewellers, I.T.A. No. 253/Viz/2020. The facts in this case are that

LATE SH. BHEEM SEN BATRA,JAIPUR vs. ITO, ALWAR

In the result, appeals of the assessee in ITA Nos

133A of the IT Act 1961 was carried out on the business premises of the assessee who is a proprietor of M/s. Bhim Sen Ram Swaroop, B-7, New Subji Mandi, Alwar. During the survey, it has been noticed that sale transactions of Rs. 2,50,080/- entered in dasti books were found unrecorded in regular books of accounts which