HEMA KANWAR NARENDRA SINGH RATHOD,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

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

1,74,318/- Smt. Hema Kanwar Narendra Singh Rathod, Jaipur. made to the income of the appellant by the ld. AO on substantive basis on account of (a) alleged bogus capital gain on sale of shares u/s 68 and (b) commission allegedly paid to obtain the said income from capital gain u/s 69C of the I.T. Act, 1961 respectively even

HEMA KANWAR NARENDRA SINGH RATHOD,JAIPUR vs. DCIT, CENTRAL CIRCLE-2, JAIPUR

In the result, appeals of the assessee are allowed for statistical purposes

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

1,74,318/- Smt. Hema Kanwar Narendra Singh Rathod, Jaipur. made to the income of the appellant by the ld. AO on substantive basis on account of (a) alleged bogus capital gain on sale of shares u/s 68 and (b) commission allegedly paid to obtain the said income from capital gain u/s 69C of the I.T. Act, 1961 respectively even

BHAGWAN SAHAI,JAIPUR vs. ITO, JAIPUR

In the result, the appeal of the assessee is allowed

capital gain, deposits in the bank account and interest income from bank. The assessee challenged the action of the AO before the ld. CIT (A) and raised the objection against the validity of reassessment order passed by the AO for want of jurisdiction. However, the ld. CIT (A) rejected the said objection of the assessee against the jurisdiction

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

1) Rs.2,03,500/- (2) Rs.4,53,000/- (3) Rs.51,038/- (4) Rs.1,11,420/- Rs.8,18,958 During the course of assessment proceedings, it was submitted that the assessee, while filing the return of income for AY 2020-21, has taken into consideration the above papers of undisclosed sales. It is on account of such papers and other discrepancies