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

13 of the appeal of the assessee where the addition u/s 68 of the act has been made by the Id CIT (A) enhancing income of the assessee holding that sale 14 Suwalka and Suwalka Properties and Builders Pvt. Ltd. vs. ACIT consideration received by the assessee on sale of property is chargeable to tax as undisclosed income u/s 68

MAHESH KUMAR GUPTA,JAIPUR vs. ACIT ,CIRCLE-4, JAIPUR

In the result, appeal of the assessee is allowed

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

Section 68 converts non- income into income and has no application where income is already offered for tax. 13

JAIPUR ENGINEERING COLLEGE JAIPUR RAJASTHAN SOCIETY,JAIPUR vs. CIRCLE (EXEMPTION), JAIPUR, JAIPUR

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

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

Section 164 (2) of the Act and the Court decision referred above. Thus Ground No. 1 is restored to file of the AO to decide it afresh by providing opportunity of hearing to the assessee. 5.1 In Ground No. 2, the assessee is aggrieved that the Ld. CIT(A), NFAC has erred on facts and in law in confirming

NITIN VIJAY,JAIPUR vs. ITO WARD 1(4), JAIPUR, JAIPUR

section 68 of the Income\nTax Act and therefore in the assessment completed addition of Rs. 1,73,56,000/-\nis made.\n3.4.12 Accordingly, the A.O. referred to provision u/s 68 of the I. T. Act and also\nrelied upon the decision of Hon'ble Supreme Court in the case of CIT v Durga\nPrasad More

ABHAY CHORDIA,JAIPUR vs. THE ACIT, JAIPUR

In the result the appeal filed by the assessee is allowed

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

13. Thus, as per the facts of the present case, provisions of Section 115BBE cannot be invoked as the income has been voluntarily declared by the assessee, in its return of income. Sale is income offered for tax against which deduction of purchases are claimed. 14. Thus, the amended provisions of Section 115BBE should not be made applicable

SANJAY LUNIA,AJMER vs. ITO WD-2(1), AJMER

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

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

68 read with section 115BBE, if the names and addresses of the buyers are not mentioned in the cash memo. d. A professional will have also to prove the nature and source of his receipts in a definite manner by maintaining the record on the basis of some norms. Thus considering the facts of the case I find that

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

section 153A of the Income Tax Act, 1961. The details of such additional Income offered is as under: Sr. No. A. Y. Particulars of Additional Income Amount 1 2010-11 Agricultural Income 13,70,630 2 2011-12 Agricultural Income 13,85,650 3 2012-13 Agricultural Income 11,91,969 4 2014-15 Agricultural Income

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

section 153A of the Income Tax Act, 1961. The details of such additional Income offered is as under: Sr. No. A. Y. Particulars of Additional Income Amount 1 2010-11 Agricultural Income 13,70,630 2 2011-12 Agricultural Income 13,85,650 3 2012-13 Agricultural Income 11,91,969 4 2014-15 Agricultural Income

ACIT, CENTRAL CIRCLE, ALWAR vs. SHRI BABU LAL DATA, 2015-16

In the result, appeal of the revenue is dismissed

section 153A of the Income Tax Act, 1961. The details of such additional Income offered is as under: Sr. No. A. Y. Particulars of Additional Income Amount 1 2010-11 Agricultural Income 13,70,630 2 2011-12 Agricultural Income 13,85,650 3 2012-13 Agricultural Income 11,91,969 4 2014-15 Agricultural Income

SHRI BABU LAL DATA,ALWAR vs. DCIT, CENTRAL CIRCLE, ALWAR

In the result, appeal of the revenue is dismissed

section 153A of the Income Tax Act, 1961. The details of such additional Income offered is as under: Sr. No. A. Y. Particulars of Additional Income Amount 1 2010-11 Agricultural Income 13,70,630 2 2011-12 Agricultural Income 13,85,650 3 2012-13 Agricultural Income 11,91,969 4 2014-15 Agricultural Income

ACIT(EXEMPTION), JAIPUR vs. MAHIMA SHIKSHA SAMITI, JAIPUR

In the result, all the grounds taken by the Revenue are dismissed and ground taken by the assessee society is allowed

section 12AA as a charitable entity undertaking educational activity and thus qualify as an eligible entity for receiving contributions from the assessee society. The contribution of Rs 3,86,84,912 is made by the assessee society out of income generated during the year under consideration as apparent from the return of income and computation of income available

SURENDRA PAL SINGH SAHNI,KOTA vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

68 have been erroneously applied by the learned AO. In view of this it is submitted that provisions of section 115BBE are also not applicable in the case of the assessee. Further no additions in this case 37 Geeta Devi Agarwal vs. ITO deserve to be survived. In this case only normal rates of taxes are applicable which have

GEETA DEVI AGARWAL,JAIPUR vs. INCOME TAX OFFICER, ITO WD 1(4), JPR, JAIPUR

In the result, the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA No. 450/JP/2025 निर्धारण वर्ष / Assessment Year : 2017-18 Badri Lal Agarwal through Legal heir Smt. Geeta Devi G-5, Shyama Residency, Plot No. 7, Purander Ji Ka Bag Moti Doongri Road, Jaipur स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: ALGPA5194C अपीलार्थी / Appellant निर्धारिती की ओर से / Assessee by: Sh. S. B. Natani, CA राजस्व की ओर से / Revenue by : Sh. Gautam Singh Choudhary, JCIT सुनवाई की तारीख /

68 have been erroneously applied by the learned AO. In view of this it is submitted that provisions of section 115BBE are also not applicable in the case of the assessee. Further no additions in this case 37 Geeta Devi Agarwal vs. ITO deserve to be survived. In this case only normal rates of taxes are applicable which have

RADHAKISHAN BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

13. Basis the above documents, it is evident that the Appellant is an approved sub-contractor of NHAI, the receipts from DRAIPL has already been offered to be made.Inspite of above submissions and documentary evidences, the FAO passed the assessment order making addition of Rs 6,26,68,011as unexplained cash credit under section

RADHAKISHNA BENIWAL,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 1, JAIPUR, JAIPUR

In the result, the appeal filed by the assessee in ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

13. Basis the above documents, it is evident that the Appellant is an approved sub-contractor of NHAI, the receipts from DRAIPL has already been offered to be made.Inspite of above submissions and documentary evidences, the FAO passed the assessment order making addition of Rs 6,26,68,011as unexplained cash credit under section

OM KOTHARI FOUNDATION,JAIPUR, RAJASTHAN vs. ITO, (EXEMPTION) WARD-1, JAIPUR, JAIPUR, RAJASTHAN

In the result, the appeals of the assessee in ITA No

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

section with effect the A.Y. 2009-10 and onwards. The learned assessing officer disallowed the benefit of exemption to the appellant in the assessment order on the ground that the appellant has violated the investment norms as provided under the four for the trust. It is an undisputed fact that the appellant is having investment in equity shares

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)

68 to 69D has applied Section 115 BBE, which is incorrect as per the relevant scheme. 2.3. Ld. CIT(A) at Page 13

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)

68 to 69D has applied Section 115 BBE, which is incorrect as per the relevant scheme. 2.3. Ld. CIT(A) at Page 13