AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRLE, KOTA, KOTA

In the result, the appeal of the assessee is partly allowed

Housing Scheme at Kansua, Kota, for which an amount of Rs.20 crores was fixed, which has been paid along with interest to Shri Bakliwal, and the said document is a description of part payments made in this regard. On the basis of the above referred Page No. 56 and the statements of Shri R.K.Verma, the assessee was made to depose

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)

171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce

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)

171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce

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

171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce

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.

171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce

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

171 ITR 405 (Patna)/[1988] 67 CTR 75 (Patna) [10- 09-1987] it was held by Hon'ble Patna High Court as under:- "This was a matter with the special knowledge of the assessee. The Tribunal could not be expected to produce the sale deed. The learned counsel for the assessee submitted that even if the assessee did not produce

RAJIV NIGOTIYA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1, JAIPUR

In the result, both the appeals of the assessee are allowed

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

House Property, remuneration from partnership firm, short term capital gains etc. II. Search and seizure operation, under section 132(1), of the Income Tax Act, 1961 (“ITA”) was carried out on 21.07.2016at the business and residential premises of the assessee.(AO Order Page 1) III. For the relevant previous year, assessee furnished his return of income on 31.10.2017, declaring

SANDEEP SETHI ,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE-1,JAIPUR, JAIPUR

In the result, both the appeals of the assessee are allowed

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

House Property, remuneration from partnership firm, short term capital gains etc. II. Search and seizure operation, under section 132(1), of the Income Tax Act, 1961 (“ITA”) was carried out on 21.07.2016at the business and residential premises of the assessee.(AO Order Page 1) III. For the relevant previous year, assessee furnished his return of income on 31.10.2017, declaring

RAKESH KUMAR JAIN,JAIPUR vs. DCIT,CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed

Bench: Or At The Time Of Hearing Of The Appeal & / Or Modify Any Of The Above Grounds.

house property on April 26, 1991 The Assessing Officer did not accept this explanation and taxed this amount, ie difference of Rs. 1,40,000 as short-term capital gain. No appeal was preferred Therefore, that addition had become final. Thereafter, the Assessing Officer initiated the penalty proceedings under Section 271(1)(c) of the Income

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CORCLE-KOTA, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

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

171 days in filing the each appeals by the assessee for which the assessee has filed different applications dated 30-07-2925 for condonation of delay in respect of each appeals. For the sake of convenience, the submissions in respect of appeals for assessment year 2017-18 and 2018-19 to grant condonation of delay are reproduced as under

UPENDRA KUMAR SONI,KOTA vs. ACIT, CENTRAL CIRCLE-KOTA, CENTRAL CIRCLE, KOTA

In the result, both the appeals of the assesee are allowed for statistical purposes

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

171 days in filing the each appeals by the assessee for which the assessee has filed different applications dated 30-07-2925 for condonation of delay in respect of each appeals. For the sake of convenience, the submissions in respect of appeals for assessment year 2017-18 and 2018-19 to grant condonation of delay are reproduced as under

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)

property, cash found, loans and excess stock & over sale of Kota stone. Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. 2. In post search proceedings assessee furnished

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property, cash found, loans and excess stock & over sale of Kota stone. Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. 2. In post search proceedings assessee furnished

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,

property, cash found, loans and excess stock & over sale of Kota stone. Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. 2. In post search proceedings assessee furnished

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,

property, cash found, loans and excess stock & over sale of Kota stone. Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. 2. In post search proceedings assessee furnished

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

In the result the ground no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

property, cash found, loans and excess stock & over sale of Kota stone. Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. 2. In post search proceedings assessee furnished

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)

property, cash found, loans and excess stock & over sale of Kota stone. Statement of the assessee was recorded on 15.11.2017 where in reply to Q. No.24 (PB 104) when required to explain the source of investment in house construction, he stated that same is out of the savings of agricultural income/ from business. 2. In post search proceedings assessee furnished

SURYA SINGHAL,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

house construction\nexpenses and taxed the same as per provisions of section 115BBE of Income Tax\nAct, 1961. The assessee being aggrieved from the additions made by the ld. A.O.,\nfiled the appeal before CIT (A), but could not get success there and the appeal of\nthe assessee was dismissed by CIT (A) vide order dated