RAMAKANT SHARMA,JAIPUR vs. ITO, JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 264/Jp/2017 Assessment Year: 2007-08 Shri Ramakant Sharma, Cuke I.T.O., Vs. S/O- Shri Ramesh Chand Sharma, 1 Ward-3(5), Vimal Kunaj, Vidyut Nagar, Behind Jaipur. Bharat Petrol Pump, Jaipur. Pan No.: Bjrps 5130 A Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Vedant Agarwal (Adv) & Shri Satish Gupta (Ca) Jktlo Dh Vksj Ls@ Revenue By : Shri Ambrish Bedi (Cit-Dr) Lquokbz Dh Rkjh[K@ Date Of Hearing : 26/11/2020 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 07/12/2020 Vkns'K@ Order Per: Sandeep Gosain, J.M. The Present Appeal Has Been Filed By The Assessee Against The Order Of The Ld. Cit(A)-1, Jaipur Dated 05/12/2016 For The A.Y. 2007-08. Following Grounds Have Been Taken By The Assessee: “1. On The Facts & Circumstances Of The Case & In Law Also Ld. Lower Authorities Grossly Erred In Initiating Reassessment Proceedings U/S 147 Of The Act. 2. On The Facts & Circumstances Of The Case & In Law Also Ld. A.O. Grossly Erred In Resuming Jurisdiction Without Serving Notice U/S 148 On The Appellant Assessee As Notice Issued U/S 148 Was Not Served On The Appellant.

disallowed in assessment order." 2. The hearing of the appeal was concluded through video conference in view of the prevailing situation of Covid-19 Pandemic. 3. Earlier, the present appeal of the assessee has also been dismissed by the Coordinate Bench vide its order dated 02/12/2019 for want of prosecution. Against the order of the ITAT, the assessee has filed

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

271A and 272A(1)(d), which are not sustainable when the primary addition itself is not justified. 8. The appellant craves leave to add, amend, alter or delete any or all of the above grounds of appeal at the time of hearing.” 3. We find that both these appeals filed by the assessee are delayed by 68 days each

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

271A and 272A(1)(d), which are not\nsustainable when the primary addition itself is not justified.\n8. The appellant craves leave to add, amend, alter or delete any or all of the above\ngrounds of appeal at the time of hearing.\"\n3.\nWe find that both these appeals filed by the assessee are delayed by 68 days\neach

PRAKASH CHAND VARINDANI,JAIPUR vs. ACIT CERTAL CIRLCE-3, JAIPUR

In the result, the appeal of the assessee is allowed

disallowance u/s.\n40A(3) the revenue observed clear violation of section 40A (3) of the Act\nand therefore, the addition is required to be sustained.\n12. We have heard the rival contentions, perused the orders of the lower\nauthority and material placed on record. The bench noted that the assessee\nis engaged in the wholesale and retail business

OM PRAKASH SHARMA,SANGANER JAIPUR vs. WARD 4(3), JAIPUR, JAIPUR

In the result, for statistical purposes, the appeal is treated as allowed

section 143(3) of the Income Tax Act, by\nITO, Ward 4(3), Jaipur before him.\n2\nITA No. 43/JP/2024\nOm Prakash Sharma vs. ITO\nThe present is for the following grounds: -\n\"1. The A.O. erred in not following the principles of natural justice and in failing to\nprovide adequate and meaningful opportunity and ignoring the evidence on record

ACIT, CENTRAL CIRCLE, AJMENR vs. SMT. SUDARSHNA SOMANI, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. SUDARSHNA SOMANI, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. SUDARSHNA SOMANI, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. KUSUM DEVI VIJAYVARGIYA, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, AJMER vs. PRAKASH CHAND VIJAYVARGIYA, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, AJMER vs. ABHISHEK KUMAWAT, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI VASU DEV SOMANI, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER vs. SMT. KUSUM DEVI VIJAYVARGIYA, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER vs. SHRI GOVIND NARAYAN SHARMA, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMER, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income

ACIT, CENTRAL CIRCLE, AJMENR, AJMER vs. SHRI MANISH KUMAR SINGHAL, KISHANGARH

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

section 68 specifically in the instant case. The Hon’ble High Court has observed as under: ACIT vs. Smt. Kusum Devi Vijayvargiya & others “Sec. 68 refers to cash credits which are found in the books of the assessee. If the explanation offered by the assessee is not satisfactory, then the sum so credited may be charged to income