NIRMAL KUMAR AGRAWAL,JAIPUR vs. DCIT, CIRCLE - 4 , JAIPUR

In the result, the appeal of the assessee is allowed

condone the delay. Vide ground no. 3 the only issue in this case that whether the action of the ld. AO taxing the purchase price which was paid from the declared 32 Nirmal Kumar Agrawal vs. DCIT sources can also be subjected to tax gain out of the penny stock as the assessee has already settled the amount of income

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

undisclosed sources u/s 69A. 6 That both the lower authorities have erred in law as well in facts of the case in making double addition of same income i.e. on one side addition was made of entire cash deposit during demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

undisclosed sources u/s 69A. 6 That both the lower authorities have erred in law as well in facts of the case in making double addition of same income i.e. on one side addition was made of entire cash deposit during demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

undisclosed sources u/s 69A. 6 That both the lower authorities have erred in law as well in facts of the case in making double addition of same income i.e. on one side addition was made of entire cash deposit during demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both

DUNGAR SINGH MEENA ,JAIPUR vs. ITO WARD 7(2), JAIPUR

In the result, these appeals filed by the assessee are allowed for statistical

Bench: Dr. Mitha Lal Meena, Hon’Ble & Dr. S. Seethalakshmi, Hon’Ble

undisclosed sources u/s 69A. 6 That both the lower authorities have erred in law as well in facts of the case in making double addition of same income i.e. on one side addition was made of entire cash deposit during demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both

KRISHAN KUMAR YADAV,ALWAR vs. ITO WARD, BEHROR, BEHROR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Him. 2

undisclosed income. 4. 3. During the year under consideration, the assessee has debited a sum of Rs.43,132/- on account of staff welfare expenses, Rs.11,307/- on account of conveyance expenses, Rs.67,844/-on account of DG set repair and running expenses, Rs 78,000/- on account of misc. expenses and Rs.13,056/-on account of delay payment charge expenses

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

Bench: This Tribunal Are As Under :

condoning the delay in filing appeal and thereby dismissing the appeal in liminie. c. In not following the directions of Hon’ble High Court in Civil Writ 10173/2024. d. In dismissing the appeal at threshold after hearing the appeal on merit as well as on legal points e. in giving factually incorrect or inconsistent finding or observations in the Impugned

DEV GROUP,ALWAR vs. ITO,WARD BEHROR, BEHROR

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Him.

condone the delay 326 days in filing the appeal by the assessee in view of the decision of Hon’ble Supreme Court in the case of Collector, land Acquisition vs. Mst. Katiji and Others, 167 ITR 471 (SC) as the assessee was prevented by sufficient cause and other decision cited by the assessee. 3. In this appeal, the assessee

JAIRAJ SINGH SOLANKI,JAIPUR vs. ITO WARD 2(4), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed for statistical purposes

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

condonation of delay ignoring the sufficient material and evidences available on record, being the strong case on merit. Hence the order so passed by the Id. CIT(A) in gross breach of law and against the principal of natural justice and liable to be quashed and entire additions so made by the Id. AO may kindly be deleted. 3.1. Rs.9

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

ACIT, JAIPUR vs. SHRI KALYAN BUILDMART PVT. LTD., JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

SHRI KALYAN BUILDMART PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAIPUR

In the result, appeals of the assessee are allowed and appeals of the revenue are dismissed

condone the delay of 240 days in filing of both these appeals. 4. The assessee has raised common grounds in these two appeals as under :- ITA No. 152/JP/2018 A.Y. 2007-08 : “ 1. That on facts and in the circumstances of the case the ld. CIT (A) has erred in not adjudicating the ground that the ld. Assessing Officer has erred

M/S VIJAYETA BUILDCON PVT. LTD.,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JAIPUR

In the result, the ground of the assessee’s appeal is allowed

condone the delay in filing the present appeal as we are satisfied that there was sufficient cause for not presenting the appeal within the prescribed time and the appeal is hereby admitted for adjudication on merits. 5. The assessee company has submitted an application praying for raising the following additional ground of appeal which reads as under:- “That

SONU DUSAD,JAIPUR vs. DCIT CENTRAL CIRCLE, 1, JAIPUR, JAIPUR

In the results, the appeal of the assessee in ITA no

condoning the delay in filing appeal\nand thereby dismissing the appeal in liminie.\nC. In not following the directions of Hon'ble High Court in Civil Writ\n10173/2024.\nd. In dismissing the appeal at threshold after hearing the appeal on\nmerit as well as on legal points\ne. in giving factually incorrect or inconsistent finding or observations in\nthe Impugned

DUNGAR SINGH MEENA,JAIPUR vs. ITO WARD 7(2), JAIPUR

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

undisclosed sources u/s 69A. 6 That both the lower authorities have erred in law as well in facts of the case in making double addition of same income i.e. on one side addition was made of entire cash deposit during demonetization and on another side estimated Income on those cash deposit, thereby violated cardinal principle of taxation. 7 That both