SH. PREM SINGH SAINI,SIKAR vs. ADDL. CIT, SIKAR, SIKAR

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

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

Housing Sikar Board, Shivsingpura Sikar, Sikar LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: BIAPS 9302 L vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Sh. P. C. Parwal, CA jktLo dh vksj ls@ Revenue by : Smt. Monisha Choudhary, Addl. CIT lquokbZ dh rkjh[k@ Date of Hearing : 28/08/2024 mn?kks"k.kk dh rkjh[k@Date

SH. ASHOK KUMAR PORWAL,JHALAWAR vs. JCIT, RANGE-1, KOTA, KOTA

In the result, appeal of the assessee is partly allowed

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

269T of the Act. Therefore, 14 Sh. Ashok Kumar Porwal vs. JCIT once it is not a loan taken by the assessee for his requirement but the explanation was accepted by the Assessing Officer that this amount was deposited by Shri Shreeram for his requirement of participating in the tender of the liquor shops then in absence of any fresh

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 269SS and 269T of the Act by the loanee (who received advance from appellant). The learned AO is directed to examine the 10 ITA Nos. 493. 495 to 498/JP/2025 Sh. Mahendra Kumar Goyal same from the perspective of penalty u/s 271D and 271E of the Act and make a reference to the Jt. Commissioner/Addl. Commissioner. In the result this

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 269SS and 269T of the Act by the loanee (who received advance from appellant). The learned AO is directed to examine the 10 ITA Nos. 493. 495 to 498/JP/2025 Sh. Mahendra Kumar Goyal same from the perspective of penalty u/s 271D and 271E of the Act and make a reference to the Jt. Commissioner/Addl. Commissioner. In the result this

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आंकड़ुठरधारी आइटीएए सं.र@ITA Nos.493, 495 to 498, 500/JP/2025 निर्धारण वर्ष@Assessment Years : 2014-15 to 2016-17, 2018-19 to 2020-21 Mahendra Kumar Goyal चुके Vs. ACIT/DCIT Ward No. 2, Shahpura Road Neem Ka Thana, Sikar Central Circle-03, Jaipur लेखा संख्याल्लेय सं.जीआइआर सं.पान@PAN/GIR No.: ACFPG0306G अपीलार्थी@Appellant प्रत्यार्थी@Respondent निर्धारीती की आर से@ Assessee by : Shri P. C. Parwal, CA राजस्व की आर से@ R

section 269SS and 269T of the Act by the loanee (who received advance from appellant). The learned AO is directed to examine the 10 ITA Nos. 493. 495 to 498/JP/2025 Sh. Mahendra Kumar Goyal same from the perspective of penalty u/s 271D and 271E of the Act and make a reference to the Jt. Commissioner/Addl. Commissioner. In the result this

SH. MAHENDRA KUMAR GOYAL,SIKAR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result of the appeal of the assessee are disposed off as under

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 269SS and 269T of the Act by the loanee (who received advance from appellant). The learned AO is directed to examine the 10 ITA Nos. 493. 495 to 498/JP/2025 Sh. Mahendra Kumar Goyal same from the perspective of penalty u/s 271D and 271E of the Act and make a reference to the Jt. Commissioner/Addl. Commissioner. In the result this

JITENDRA MEENA,JAIPUR vs. JCIT, JAIPUR

In the result, the appeals of the assessee are allowed

269T was to curb the practice of introducing black money into books of account. The assessee had no intention to evade tax and did not make any attempt to make any liability. The individual had accepted loans from HUF for purchase of property in their individual names and had reasonable cause for accepting such loans. Therefore, the order

MUKESH KUMAR AGARWAL,JAIPUR vs. I.T.O. WARD 1(2), JAIPUR

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

house on that address. 5 MUKESH KUMAR AGARWAL VS ITO WARD 1(2), JAIPUR The AO looking to overall facts of the case and the discussion made with the assessee found the assessee liable to pay long term capital gain on sale of property in question by calculating as under:- Sale Consideration Rs.8,87,220/- Indexed cost of acquisition Rs.8