DCIT,C-7, JAIPUR vs. BHARAT MOHAN RATURI, JAIPUR

In the result, the appeal of the Department is dismissed and that of the C

Bench: SHRI SANDEEP GOSAIN (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM vk;djvihy la-@ITA No. 413/JP/2022 fu/kZkj.ko"kZ@AssessmentYear :2013-14 The DCIT Circle-7 Jaipur cuke Vs. Shri Bharat Mohan Raturi 161, Indira Colony, Bani Park Jaipur 302 015 (Raj) LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent CO No. 2/JP/2023 (Arising out of vk;djvihy la-@ITA No. 413/JP/2022 ) fu/kZkj.ko"kZ@AssessmentYear :2013-14 Shri Bharat Mohan Raturi 161, Indira

302 015 (Raj) Jaipur LFkk;hys[kk la-@thvkbZvkj la-@PAN/GIR No.: AANPR 7066G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri Anil Goya, CA & Shri Anurag Goya, CA jktLo dh vksj ls@Revenue by: Mrs. Runi Pal, Addl. CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 20/04/2023 mn?kks"k.kk dh rkjh[k@Date

INDIRA GIRI,JAIPUR vs. ASSESSING OFFICER, INCOME TAX DEPARMENT JAIPUR

The appeal of the assessee is allowed

Bench: The Due Date Of Furnishing Itr, Therefore Deposit In Capital Gain Account For Compliance U/S 54(2) Was Impossible On The Part Of The Assessee.

302 beneficial provision for promoting the ITR 286 (Mad.) construction of residential house & followed).(A.Y. 2006-07) requires to be construed liberally for achieving that purpose. The intention of the Legislature was to encourage investments in the acquisition of a residential house and completion of construction or occupation is not the requirement of law. The words used in the section

SAVITRI LEASING FINANCE LTD,JAIPUR vs. INCOME TAX OFFICER, WARD - 4(2), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member), DR MITHA LAL MEENA (Accountant Member)

302 016 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AADCS 5145G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@Assessee by : Shri S.L. Poddar, Advocate jktLo dh vksj ls@Revenue by: Mrs. Monisha Choudhary, Addl CIT-DR lquokbZ dh rkjh[k@Date of Hearing : 30/01/2024 mn?kks"k.kk dh rkjh[k@Date of Pronouncement: 10/04/2024 vkns

SHREYA SINGHVI,JAIPUR vs. INCOME TAX OFFICER WARD 2(2) JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalshreya Singhvi, 80, Kiran Marg, Suraj Nagar Jaipur 302 006 Pan No.: Agmps 2639D ...... Appellant Vs.

302 006 PAN No.: AGMPS 2639D ...... Appellant Vs. Income Tax Officer, Ward-2(2), Jaipur ...... Respondent Appellant by : Mr. Rajeev Sogani, CA, Ld. AR Respondent by : Mrs. Anita Rinesh, JCIT- Ld. DR Date of hearing : 19/03/2025 Date of pronouncement : 25/03/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC

VIJAY KUMAR VIJAYVERGIYA,JAIPUR vs. DCIT, CIRCLE-7, JAIPIUR

In the result ground no. 4 raised by the assessee is allowed

302, Ghategate bazaar and the assessee wants to develop this plot with the company. Again there is reference of one Bhawani Singh Nayak declaring that this property will be registered on 08/08/2011 in the name of assessee. Surprisingly, no signatures of this Bhawani Singh Nayak are available on the so called "certified copy of resolution". The sign of Mr. Rajesh

LATE SH. SHEKHAR DHARIWAL THROUGH L/H SMT. NIKITA DHARIWAL,DHARIWAL BHAWAN, SHASTRI MARKET, KOTA vs. ITO, WARD-2(2), KOTA

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

house property at 82, Rajeev Gandhi Nagar, Kota owned by assessee’s wife Smt. Nikita Dhariwal under the income from other sources by making various incorrect and irrelevant observations. 3.2 Brief facts of the case are that the assessee filed the return on 23.03.2015 declaring income of Rs.4,86,710/- after claiming deduction under Chapter

VINOD KUMAR GUPTA,JAIPUR vs. ITO WARD 1(2), JAIPUR, JAIPUR

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

Bench: SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member), SHRI NARINDER KUMAR (Judicial Member)

house property, other sources which had had already been shown and taxed under these income separately in the respective heads vide ITR itself. Thus the ld. AO taxed the income of Rs. 11,56,302/- twice or double one under the business income and second under the respective heads or sources of income. Only due to accounting or entries

LATE SH. BIRDI CHAND THROUGH LEGAL HEIR MUKESH SHARMA ,JAIPUR vs. ITO, WARD-7(2), JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI (Accountant Member)

house.” 6. To support the arguments so raised the ld. AR of the assessee and has relied upon the following evidences in support of the contentions so raised:- 10 Late Sh. Birdi Chand vs. ITO S. No. Particulars Pg. No. 1. Copy of submission filed before Ld. CIT(A) 1-4 2. Copy of Index of paper book filed before

SUWALKA AND SUWALKA PROPERTIES AND BUILDERS PVT LTD,KOTA, RAJASTHAN vs. ACIT, CENTRAL CIRLCE, KOTA, KOTA, RAJASTHAN

Bench: Him Challenging The 2 Suwalka & Suwalka Properties & Builders Pvt. Ltd. Vs. Acit Assessment Order Dated 22.12.2019 Passed U/S.143(3)Of The Income Tax

House ITA No. 613/2010 decided by Delhi High Court on 09.04.2010 In the facts of above case cash of Rs.24,58,400/- was deposited in bank account. The Assessing Officer made the addition on the ground that nexus of such deposit was not establish with any source of income. The assessee claimed that it was duly recorded in the books

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, 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, 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

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 SURESH MAL LODHA, 537-38, MAHIMA TRINITY, NEW SANGANER ROAD, SWEJ FARM, JAIPUR,JAIPUR vs. ACIT JAIPUR, JAIPUR

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

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

302 006 Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: ABGPL 0612 G vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Mahenda Gargieya, Advocate Shri Devang Gargiyea, Advocate jktLo dh vksj ls@ Revenue by: Shri A.S. Nehra, Addl. CIT-DR lquokbZ dh rkjh[k@ Date of Hearing : 30/11/2022 mn?kks"k.kk dh rkjh

AMIT MEHARDA,JAIPUR vs. ACIT, CIRCLE 6, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

302 004\nबनाम\nVs.\nThe ACIT\nCircle-6\nJaipur\nप्रत्यर्थी / Respondent\nस्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ABVPM 3544 K\nअपीलार्थी / Appellant\nनिर्धारिती की ओर से / Assesseeby : Shri Mukesh Khandelwal, CA\nराजस्व की ओर से / Revenue by :Shri Gautam Singh Choudhary,\nAddl.CIT -DR\nसुनवाई की तारीख / Date of Hearing :24/04/2025\nउदघोषणा की तारीख / Date of Pronouncement : 06/05/2025\nआदेश/ORDER

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

ANJU SANGHI,JAIPUR vs. ACIT, CIRCLE -4, JAIPUR, JAIPUR

In the result, based on the above, the appeal of the assessee is allowed for statistical purposes

Bench: Dr. S. Seethalakshmi & Shri Gagan Goyalanju Sanghi, 31, Meghdhan Complex Ambabari, Jaipur 302 023 Pan No.: Amtps 3732L ...... Appellant

302 023 PAN No.: AMTPS 3732L ...... Appellant Vs. ACIT, Circle-04, Jaipur. …...Respondent Appellant by : Mr. Uma Shankar Sharda, CA. Ld. AR Respondent by : Mr. Gaurav Awasthy, JCIT, Ld. DR Date of hearing : 15/09/2025 Date of pronouncement : 15/09/2025 O R D E R PER GAGAN GOYAL, A.M: This appeal by assessee is directed against the order of NFAC, Delhi dated