SHRI AMBICA GARMENTS,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR

house property, profits and gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been

WHOLE SALE CLOTH MERCHANT ASSOCIATION ,KOTA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE KOTA , KOTA

housing construction. Therefore, the business activity as builder is not found to be as per objects of the trust. Hence, the section 11(4A) is clearly found to be applicable on the facts of the case. Since, the appellant is not eligible for benefit of section 11 as discussed earlier, the argument of the appellant that section

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property, profits and gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

property, profits and gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property, profits and gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained

SANJAY KUMAR KARNANI,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of

Bench: AO on 12-04-2021 18. Reply filed before AO on 15-07-2021 19. Additional Written Submissions filed before CIT(A) for AY 2014-15 on 11-11-2024 20. Written Submissions filed before CIT(A) for AY 2014-15 21. Written Submissions filed before CIT(A) for AY 2015-16 on 10-10-2024 22. Written Submissions filed before CIT(A) for AY 2016-17 on 10-10-2024 23. Written Submissions filed before CIT(A) for AY 2017-18 on 15-10-2024 24. Written Submissions filed before CIT(A) for AY 2018-19 on 15-10-2024 25.

property, profits and gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained

SHRI AMBICA GARMENTS, JODHPUR,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR, JODHPUR

In the result, all appeals of the assessee are disposed off in terms of

property, profits and gains of business or profession, or capital gains, nor is it income from 'other sources' because the provisions of sections 69, 69A, 69B, and 69C treat unexplained investments, unexplained money, bullion, etc., and unexplained expenditure as deemed income where the nature and source of investment, acquisition or expenditure, as the case may be, have not been explained

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE AJMER vs. ALOK MALPANI, KISHANGARH

In the result appeals of the revenue in ITA Nos

153D, which makes the order passed u/s 143(3)/153Anonest, void ab initio, bad in law. Therefore, the assessment order CO Nos. 24 & 29/JP/2022 DCIT vs. Alok Malpani passed by the ld. AO on the basis of such approval deserves to be quashed. LD CIT(A) has erred in not accepting this issue. On the facts and in the circumstances

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE AJMER vs. MUKESH KUMAR SOMANI, KISHANGARH

In the result appeals of the revenue in ITA Nos

153D, which makes the order passed u/s 143(3)/153Anonest, void ab initio, bad in law. Therefore, the assessment order CO Nos. 24 & 29/JP/2022 DCIT vs. Alok Malpani passed by the ld. AO on the basis of such approval deserves to be quashed. LD CIT(A) has erred in not accepting this issue. On the facts and in the circumstances

INCOME TAX OFFICER , SIKAR vs. BHASKAR CHAUHAN, JAIPUR

In the result the appeal of the revenue in ITA no

Bench: Him.

property being land or building or both, shares and securities, loans and advances, deposits in bank account. (2) If any proceeding initiated or any order of assessment or reassessment made under sub-section (1) has been annulled in appeal or any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE AJMER vs. ANOOP KUMAR GUPTA, AJMER

In the result appeals of the revenue is dismissed and the cross

House Property, Income from Business or Profession, Income from Capital Gain and Income from other sources. Notices were issued from time and time and in responses to these notices the assessee filed the CO No. 26 & 27/JP/2022 DCIT vs. Anoop Kumar Gupta details. The seized books of account and other books of account have been examined and desired details were

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE AJMER vs. CHANDRA KANT SAINI , AJMER

In the result appeals of the revenue is dismissed and the cross

House Property, Income from Business or Profession, Income from Capital Gain and Income from other sources. Notices were issued from time and time and in responses to these notices the assessee filed the CO No. 26 & 27/JP/2022 DCIT vs. Anoop Kumar Gupta details. The seized books of account and other books of account have been examined and desired details were

JUHI BHANDARI, JAIPUR,JAIPUR vs. DCIT CIRCLE (INTL TAX), JAIPUR, JAIPUR

In the result, both appeals of the assessee are allowed

house of Shri Rajendran,\nare now unavailable and the learned counsel for the Revenue has no answer for\nthe same. On these premise, the assessment order made for the Assessment years\n2015-16, 2016-17, 2017-18 and 2018-19 requires to be quashed.\n23. 3. That reliance by the Assessing Officer / DRP in their respective orders upon\ncertain whatsapp

ACIT, CC-4, JAIPUR vs. SMT. ASHA JAIN, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT, CC-4, JAIPUR vs. SHRI MUKUT BEHARI AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT, CC-4, JAIPUR vs. SMT. SUNITA AGARWAL, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing

ACIT,CC-4, JAIPUR vs. SHRI RAMESH KUMAR MANTRI, JAIPUR

In the result appeals of the revenue are dismissed and the cross

house through which they had transacted the genuine sale of shares. Moreover no any reference of any of the assessee was made in any manner in any of the statements, that any of them has approached him for providing accommodation entry. Further none of the broker had stated the name of the broker M/s MSBPL as allegedly involved in providing