MOHAN LAL ASHOK KUMAR SARAF,JAIPUR vs. DCIT CEN CIR 1, JAIPUR

In the result, the appeal of the assessee is allowed as indicated hereinabove

demonetization and therefore, that sale has not considered as explained. The assessee recorded sale on 8/11 for an amount of Rs. 2.5 and that too rural customer how it can happen. The holding of cash on hand by the assessee also does not justify the deposit of cash by the assessee. The assessee did not justify what prevented them

DILIP SINGH ,JHUNJHUNU vs. INCOME TAX OFFICER WARD 1 JHUNJHUNU , JHUNJHUNU

In the result, the appeal of the assessee is allowed

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

demonetization period which is also in loan account not in the saving bank account of the assessee. The assessee also submits the copy of loan account before the Id. Assessing officer and before the Id. CIT(A) and same was ignore by the lower authority and therefore it is humble requested to kindly delete the addition

JAGDISH KUMAR ARORA,BHAWANIMANDI vs. DCIT, CENTRAL CIRCLE- KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

demonetized currency at Rs.50,00,000 in to HDFC bank account No. 50200002190263 during the period of 09.11.2016 to 30.12.2016. During the course of assessment the appellant was asked to give source of this cash deposit into bank account. The appellant replied vide letter dated 20.09.2019 that the appellant had disclosed unexplained investment in form of sundry debtors at Rs.2

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.931 to 936/JP/2024 निर्धारण वर्ष / Assessment Years : 2012-13 & 2014-15 to 2018-19 Dheeraj Singh Sisodiya 005, (Nayagaun) Ram Ganmandi, Kota बनाम DCIT, Vill. Beedmandi Vs. Central Circle, Kota स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: APAPS 6392 E अपीलार्थी / Appellant प्रत्यर्थी / Respondent निर्धारिती की ओर से / Assessee by : Sh. P. C. Parwal, CA राजस्व की ओर से / Revenue by : Mrs. Alka Gautam,

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

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

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer

SH. DHEERAJ SINGH SISODIYA,KOTA vs. DCIT, CENTRAL CIRCLE, KOTA, KOTA

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

Depreciation charged on freeze @ 15% of Rs.65,700/-. Godown rent 60,000 Paid to Devendra Surlaya. Ledger account and rent 143-144 agreement were enclosed. Interest to 1,80,000 Confirmation of accounts was furnished. 145 Mudit Goyal Bank charges 1,262 Bank charges for the period. Misc. expense 30,000 Godown Issue Fees paid to District Excise Officer

SILVER WINGS LIFE SPACES,KOTA vs. DCIT CIRCLE-1 KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

depreciation will be allowed. The assessee might have earned income from the business which has not been accounted and used for constructing the business asset, though specific details have not been discussed either in the impugned order about the nature of evidence found during the course of survey. We also need not to ponder on this aspect because the assessee