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

money In the Ground No. 2(a) taken without prejudice to Additional Ground, the appellant stated that during the course of assessment proceedings, details/information/documents were called from the assessee by the Ld. AO from time to time, which were duly submitted. Books of account, comprising of Cash Book, Bank Books, Ledger, etc., along with Bank Statements, bills and vouchers, were

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)

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

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)

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

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

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

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

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

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.

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

KATH BROTHERS,JAIPUR vs. ACIT, CENTRAL CIRCLE-3, JAIPUR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

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

SHRI GULAB CHAND MEENA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX (OSD) , JAIPUR

In the result, appeal of the assessee is allowed

Bench: Shri Sandeep Gosain, Jm & Shri Vikram Singh Yadav, Am Vk;Dj Vihy La-@Ita No. 49/Jp/2018 Fu/Kzkj.K O"Kz@Assessment Year :2011-12 Cuke Shri Gulab Chand Meena, A.C.I.T.(Osd), Vs. Village- Dantali, Tehsil- Range-7, Sanganer, Jaipur. Jaipur. Lfkk;H Ys[Kk La-@Thvkbzvkj La-@Pan/Gir No.: Abupm 2026 R Vihykfkhz@Appellant Izr;Fkhz@Respondent Fu/Kzkfjrh Dh Vksj Ls@ Assessee By : Shri Manish Agarwal (Ca) Jktlo Dh Vksj Ls@ Revenue By : Smt. Monisha Choudhary (Addl.Cit) Lquokbz Dh Rkjh[K@ Date Of Hearing : 11/01/2021 Mn?Kks"K.Kk Dh Rkjh[K@ Date Of Pronouncement : 28/01/2021 Vkns'K@ Order Per: Sandeep Gosain, J.M. This Is An Appeal Filed By The Assessee Against The Order Of Ld.Cit(A)- 3, Jaipur Dated 06/12/2017 For The A.Y. 2011-12 In The Matter Of Order Passed U/S 143(3) Read With Section 147 Of The Income Tax Act, 1961 (In Short, The Act), Wherein Following Grounds Have Been Taken. “1. On The Facts & The Circumstances Of The Case The Ld. Cit(A) Erred In Confirming The Disallowance Of Deduction U/S 54F Of Rs. 5,78,571/- Made By Ld.Ao Arbitrarily & Accordingly Treating It As A Long Term Capital Gain When All The Conditions Prescribed U/S 54F Were Fulfilled By Assessee. 1.1. That The Ld. Cit(A) Has Further Erred In Not Considering The Fact That Assessee Had Submitted The Valuation Report In Support Of His Claim Of 2

unexplained Interest Income Rs. 2,924.00 Also, deduction claimed by assessee u/s VIA to the tune of Rs.1,00,000/- was not given. By the impugned order, the ld. CIT(A) confirmed the action of the A.O. against which the assessee is in further appeal before the ITAT. 3. The ground No. 1 and 1.1 of the appeal raised

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. MAHAVEER KUMAR JAIN, JAIPUR

In the result, the both the appeals of the Revenue as well as CO's of\nthe assessee are dismissed\nOrder pronounced in the open court on 03/10/2024

house property as\nis also evident from the assessment order passed u/s 153A wherein\nthere is no mention about any incriminating material found for the\nrelevant assessment year even no mention in the AO remand report.\n15\nITA NO. 469 & 470/JP/2024\nDCIT, CENTRAL CIRCLE-1, JAIPUR VS SHRI MAHAVEER KUMAR JAIN\n2.\nSECOND REASON : NO ADDITION SOLELY ON THE BASIS

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

unexplained money.\n3(ii) The appellant against the said action of the Id. CIT(A) filed an appeal\nbefore the Hon'ble Bench raising the grounds of appeal submitted in para (1)\nsupra.\n4.\nGROUND WISE SUBMISSION OF THE APPELLANT\nGround No. 1\n4(i) The first ground of appeal is challenging, the addition of Rs.40,00,000/-\nmade

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

house property, profits and gains of\nbusiness or profession, or capital gains, nor is it income from 'other sources'\nbecause the provisions of sections 69, 69A, 69B, and 69C treat unexplained\ninvestments, unexplained money

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

unexplained transactions being a money u/s 69A of the IT Act, 1961\nat page No. 17 and 18 of the assessment order.\n2(ii)\nIt is evident from the assessment order that the appellant has not\nborrowed the money from the above said person but he advance the said money\nto Shri Ram Chandra Saini. Thus, the requirement to prove

ANSHU SHARMA ,JAIPUR vs. INCOME TAX OFFICER , JAIPUR

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

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

House Property and Other Sources. c. From the above details it can be understood that the appellant is not into the business activity three years prior to impugned FY 2016-17. The assessee placed reliance heavily on the cash in hand reflected in the FY 2012-13. No proofs are shown by the appellant in the form of bank account

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

unexplained transactions being a money u/s 69A of the IT Act, 1961\nat page No. 17 and 18 of the assessment order.\n2(ii) It is evident from the assessment order that the appellant has not\nborrowed the money from the above said person but he advance the said money\nto Shri Ram Chandra Saini. Thus, the requirement to prove

DY. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION), JAIPUR, HIGHCOURT CIRCLE, JAIPUR vs. LATE VANDANA AGARWAL THROUGH LEGAL HEIR SH. NISHIT AGARWAL, JAIPUR

In the result the appeal of the revenue is allowed for statistical

money as it is not sourced from the withdrawals made earlier. The AO has also stated that there was a possibility of such amount having been utilized by her and subsequent to declaration of demonetization, the appellant is taking benefit of the withdrawal entryfor depositing her unexplained cash. The appellant has stated that these are only assumption

JAIPAL SINGH,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JAIPUR

unexplained transactions being a money u/s 69A of the IT Act, 1961\nat page No. 17 and 18 of the assessment order.\n2(ii) It is evident from the assessment order that the appellant has not\nborrowed the money from the above said person but he advance the said money\nto Shri Ram Chandra Saini. Thus, the requirement to prove

HARSH AGARWAL,JAIPUR vs. ACIT CENTRAL CIRCLE-1, JAIPUR

In the result appeal of the assessee is allowed

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

unexplained investment in construction of properties, therefore, it was claimed that the telescoping of this receipt should be given against the expenditure so claimed which was neither allowed by ld. AO nor by ld. CIT(A) solely for the reason that the same was offered in the statements recorded during the course of search u/s 132(4). 15 Harsh Agarwal

SAJJAD ALI,CHITTORGARH vs. DCIT(INTL)- JAIPUR, JAIPUR

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

unexplained money. 3. As per the Bank statement of a/c no. 18890100017421 of Bank of Baroda, Rs. 2,50,000/- has been withdrawn as cash and you are required to provide the purpose and justification." After issuance of the above detailed show cause notice, the assessee filed reply dated 11.03.2022, 21.03.2022, 23.03.2022 and 24.03.2022. Considering that reply of the assessee