DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

302 015 (Raj) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Anil Goya, CA & Shri Anurag Goya, CA jktLo dh vksj ls@Revenue by: Mrs. Runi Pal, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 20/04/2023 mn?kks"k.kk dh rkjh[k@Date

BIRENDRA SINGH NIRBHAY,SIRSI ROAD JAIPUR RAJASTHAN vs. ITO WARD 3(1) JAIPUR, NCRB INCOME TAX DEPARTMENT STATUE CIRCLE JAIPUR RAJASTHAN

In the result, the appeal of the assessee is allowed

302 012\nबनाम\nVs.\nThe ITO\nWard 3(1)\nJaipur\nअपीलार्थी / Appellant\nप्रत्यर्थी / Respondent\nस्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABXPN 5973 Η\nनिर्धारिती की ओरसे/Assesseeby :Shri Deepak Sharma, CA\nराजस्व की ओरसे /Revenue by: Shri Shri Gautam Singh Choudhary, JCIT-DR\nसुनवाई की तारीख / Date of Hearing : 18/09/2025\nउदघोषणा की तारीख/Date of Pronouncement: : 09/10/2025\nआदेश/ORDER\nPER: RATHOD

SITA DEVI AGARWAL,JAIPUR vs. ITO, WD-4(1), JAIPUR

In the result, the appeal filed by the assessee is allowed

302 2016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAUPA 7450 N vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.M. Batwara, Advocate jktLo dh vksj ls@ Revenue by: Mrs. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of Hearing : 06/09/2022 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 18 /10/2022 vkns

CHANDRA PRAKASH JAIN,JAIPUR vs. CIRCLE 1, JPR, JAIPUR

In the result, ground raised by the assessee is partly allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

302 001 PAN No. ADXPJ 2237Q ...... Appellant Vs. Dy. Commissioner Income Tax, Circle- 1, Jaipur …...Respondent Appellant by : Mr. Amit Kumar Jain, CA, Ld. AR Respondent by : Mr. Manoj Kumar, Joint CIT, Ld. DR Date of hearing : 26/02/2025 Date of pronouncement : 13/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order

YOGESH DAS,JAIPUR vs. ITO, JAIPUR

capital gains in the returns of income filed u/s 139 and 148 of the Act is devoid of any merit as it is noted that the returns of income were filed with the help of a professional and not by the appellant itself. Even otherwise, it a trite law that ignorance of law is no excuse. (vii) The contention

BHARATPUR ROYAL FAMILY RELIGIOUS & CEREMONIAL TRUST,BHARATPUR vs. CIT(E), JAIPUR

In the result, we upheld the order of the ld PCIT in exercise of his powers u/s 263 in setting aside the order so passed by the AO and the grounds of appeal taken by the assessee are hereby dismissed

302/- after considering statutory deduction u/s 24(a) of the Act) and a demand of Rs.54,03,271/- was created. Against this intimation, assessee filed an application u/s 154 and in this proceedings, assessee filed a detailed reply dated 28.08.2013 explaining how its income is exempt from tax under the Act. 3 Bharatpur Royal Family Religious & Ceremonial Trust Moti Mahal

SHREYA SINGHVI,JAIPUR vs. INCOME TAX OFFICER WARD 2(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshreya Singhvi, 80, Kiran Marg, Suraj Nagar Jaipur 302 006 Pan No.: Agmps 2639D ...... Appellant Vs.

302 006 PAN No.: AGMPS 2639D ...... Appellant Vs. Income Tax Officer, Ward-2(2), Jaipur ...... Respondent Appellant by : Mr. Rajeev Sogani, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT- Ld. DR Date of hearing : 19/03/2025 Date of pronouncement : 25/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC

HINDUSTAN SALES INDUSTRIAL CORPORATION,JAIPUR vs. PRINCIPAL COMMISSIONER OF INCOME TAX-1, JAIPUR

In the result, the appeal of the assessee is allowed

302 001 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAAFH 9961 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Rajeev Sogani, CA & Shri Rohan Sogani, CA jktLo dh vksj ls@Revenue by: Shri Sanjay Dhariwal, CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 28/09/2022 mn?kks"k.kk dh rkjh[k@Date

NARESH KUMAR ARORA,JAIPUR vs. DCIT, CIRCLE-6, JAIPUR

In the result, the appeal of the assessee is allowed

302 016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AAYPA 5970 H vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri C.L. Yadav, CA shri Rajendra Sisodia,Adv Shri Vikas Yadav, Adv. jktLo dh vksj ls@ Revenue by: Shri Sanajy Dhariwal, CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 13/09/2022 mn?kks"k.kk

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

capital gain Rs.1,14,75,791/-, Gross Total Income Rs.1,15,64,875/- Less: Deduction under Chapter VI-A Rs. 89,084/- Restricted to Income other than LTCG –Total Income Rs. 1,14,75,791/-, R/o Rs.1,14,75,790/- Assessed u/s 143(3) of the I.T. Act at Rs.1,14,75,790/-. Issue demand notice and challan. Charged interest

KARUNA JAIN,JAIPUR vs. ITO WD 2(1), JPR, JAIPUR

In the result, grounds raised by the assessee are dismissed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

302 003. PAN No. ADAPJ 9284G ..... Appellant Vs. ITO, Ward 2(1), Jaipur …..Respondent Appellant by : Mr. Amit Kumar Jain, CA, Ld. AR Respondent by : Mr. Anup Singh, Addl. CIT, Ld. DR Date of hearing : 17/04/2025 Date of pronouncement : 30 /04/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order

SUSHILA DEVI JANGID,JAIPUR vs. ITO, WD 7(2), JAIPUR

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 374/JP/2025 निर्धारणवर्ष / AssessmentYears : 2010-11 Smt. Sushila Devi Jangid 65, Koshaliya Vihar Hajyawala,Muhana Mandi Ke Pass, Sanganer, Jaipur 302 029 बनाम Vs. The ITO Ward 7(2) Jaipur अपीलार्थी / Appellant प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: AFMPJ 2091 P निर्धारिती की ओरसे / Assesseeby : Shri Utkarsh Mishra, Advocate राजस्व की ओरसे / Revenue by :Shri Gautam Sing

302 029 Jaipur LFkk;hys[kk la-@thvkbZvkjla-@PAN/GIR No.: AFMPJ 2091 P vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksjls@Assesseeby : Shri Utkarsh Mishra, Advocate jktLo dh vksjls@Revenue by :Shri Gautam Singh Choudhary, Addl.CIT -DR a lquokbZ dh rkjh[k@Date of Hearing : 24/04/2025 mn?kks"k.kk dh rkjh[k@Date of Pronouncement : 05 /05/2025 vkns'k@ORDER

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

302 & 303/JP/2025) fu/kZkj.k o"kZ@Assessment Year : 2014-15 & 2016-17 cuke Trilok Dewan DCIT, Vs. Neem Ka Thana, Central Circle-01, Jaipur Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIPD4875D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 299 & 300/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 cuke DCIT, Smt. Sarita

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

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

302 & 303/JP/2025) fu/kZkj.k o"kZ@Assessment Year : 2014-15 & 2016-17 cuke Trilok Dewan DCIT, Vs. Neem Ka Thana, Central Circle-01, Jaipur Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABIPD4875D vihykFkhZ@Appellant izR;FkhZ@Respondent vk;dj vihy la-@ITA Nos. 299 & 300/JP/2025 fu/kZkj.k o"kZ@Assessment Years : 2014-15 & 2016-17 cuke DCIT, Smt. Sarita

PREM DEVI BAID,JAIPUR vs. ITO WARD 6(5), JAIPUR, NCRB, STATUE CIRCLE, C-SCHEME

In the result, the appeal of the assessee is allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

302 004 PAN No. ACGPB 5002R ..... Appellant Vs. ITO, Ward 6(5), Jaipur …..Respondent Appellant by : Mr. Dheeraj Borad, CA. Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT, Ld. Sr. DR Date of hearing : 22/07/2025 Date of pronouncement : 12/08/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

gain has accrued to the assessee. CIT (A) further held that funds received by the assessee is unaccounted income of the assessee and chargeable to tax u/s 68 of the act. On the matrix as held by the Honorable Delhi high court the above issue falls within the scope of the provision of section

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained or satisfactorily explained. Therefore, in these cases, the source