SUNIL CHABLANI,AJMER, RAJASTHAN vs. CIRCLE (INTL TAX), JAIPUR, JAIPUR, RAJASTHAN

house\nproperty for Rs 69.90 Lacs vide a registered sale deed executed on 28.07.2017 (and i.e.\nthe very information also in possession of the AO). Thus, the money of Rs 69.90 Lacs\nwas not source less and the AO himself was of the view that this was a transaction of\nsale of immovable property hence there is no question

ASHOK KUMAR JAIN,KOTA vs. ITO WD-2(1), KOTA, KOTA

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

151A of the Act. Hence proceedings as well\nas the impugned notice deserves to be quashed. Moreover, the assessment proceeding\nconsequent thereto also deserves to quashed.\n1. 3. The impugned additions and disallowances made in the order u/s 147 r.w.s 144 of the\nAct dated 01.03.2023 are bad in law and on facts of the case, for want of jurisdiction

RITU DHAKA,JAIPUR vs. ITO WD 4(4), JPR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Him. 2. In This Appeal, The Assessee Has Raised Following Grounds: -

house hold expenses for any year from FY 2012-13 to FY 2016-17 and the reasons for withdrawing cash in earlier years which was apparently not utilised but retained as cash in hand for many years, even though the assessee held as many as seven bank accounts. 4.4 In view of the above facts and discussion, it is held