INCOME TAX OFFICER, WARD-1-1, KOTA vs. SHRI CHANDI RAM, KOTA

In the result, appeal of the revenue is dismissed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

AC and directed him to decide the caseon the basis of decision of Hon'ble High Court on similar facts and circumstance for A.Y. 2006-07. 5. High Court 1. (DBIT No:825/2008 dated 13.04.2016) Dismissed the revenue appeal in view of the circular 21/2005 de 10.12.2015 of CBDT, Delhi as the tax effect involved in thesecases is below

RAKESH KUMAR AGARWAL,JAIPUR vs. INCOME TAX OFFICER, WARD 4(4), JAIPUR, JAIPUR

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

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

capital loss on account of trading in securities. The Ld. A.O also allegedly issued two show cause notices for imposing penalty under Section 271B (Paper Book Page 15 & Pages 16-17). However, one of the show cause notice allegedly dated 20.12.2019 was not uploaded on portal and was also not served in hard copy. The copy of screenshot of portal

SH. KAPIL TANEJA,JAIPUR vs. THE DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

AC 109. [Lord Asquith, in his concurring opinion, observed: "If you are bidden to treat an imaginary state of affairs as real, you must surely, unless prohibited from doing so, also imagine as real the consequences and incidents which, if the putative state of affairs had in fact existed, must inevitably have flowed from or accompanied it."] Therefore, the logical

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

In the result the appeal of the assessee in ITA no

2, 3 , 6, 20 & 26. However, the perusal of the statement of Shri Nikhil Kr.Goyal reveals that in the entire statement, Shri Nikhil Kumar Goyal has no where alleged that he made any unaccounted purchases from the assessee. He also expressed his inability in furnishing the addresses of the persons appearing in the loose papers on the ground that these

OM PRAKASH GUPTA,SAWAI MADHOPUR vs. DCIT CENTRAL CIRCLE -1, JAIPUR

55,435 and total debits were at\n25,99,41,868 from account opening date to 14.09.2018. Major credit transactions\nwere from M/s Om Shree Ram infrareal Private Limited. This M/s Om Shree Ram\nInfrareal Private Limited is a private limited company incorporated on 13.08.2012\nhaving its registered office at 409-413, 4th Floor Crops Arcade K-12, Malviya\nMarg

SUNIL KUMAR AGARWAL,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, \nvk;dj vihy la-@ITA Nos.513 & 519 to 521/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Years : 2016-17 & 2018-19 to 2020-21\n\nSunil Kumar Agarwal\n395, Narnoli Mansion, Outside\nSanganeri Gate, Jaipur\ncuke\nVs.\nACIT,\nCentral Circle-2,\nJaipur\nLFkk;h y s[kk l a-@thvkb Zvkj la-@PAN/GIR No.: ABRPA9601M\nvihykFkhZ@Appellant i zR;Fkh Z@Respondent\n\nvk;dj vihy la-@ITSS No. 03/JP/2025\nfu/k Zkj.k o\"kZ@Assessment Year : 2015-16\

Capital Gain and other sources. Statutory\nnotices as required under the law were issued from time to time and the\nassessee in response to those notices furnished the information which was\nafter examining them placed on record as noted by the ld. AO.\n5. During the course of search cash of Rs.1,52,05,090/- was found and\nout