BALAJI JEWELLERS ,JAIPUR vs. ACIT CC -4, JAIPUR

In the result, the appeal of the assessee is allowed

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

68 alleging that cash found during the course of search/seizure is not backed by valid Books of accounts as it has been rejected, but without bringing any cogent material in support of his contention and without bringing corroborative evidence and without considering the materials and explanations available on records in their true perspective and sense, therefore invocation of Section

RAM DEV CHANDELWAL,S/O SHRI HEERA LAL CHANDELWAL vs. INCOME TAX OFFICER, WARD - BUNDI

In the result, appeal of the assessee is allowed

Bench: Or At The Time Of Hearing.”

Section 68 despite that books of account have not been maintained by the assessee. Additional ground No. 2 In the facts and circumstances of the case, the learned CIT(A) has erred in upholding addition of Rs. 9,43,028/- made by the Learned Assessing Officer by way of rate application and increasing the gross receipts whereas the case

INCOME TAX OFFICER, JAIPUR vs. KEDIA BUILDERS AND COLONIZERS PRIVATE LIMITED, JAIPUR

In the result, all appeals of the revenue are stands dismissed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

section 147 of the I.T. Act, 1961.” 5.5. The appellant submitted that the AO has satisfied himself that appellant had taken accommodation entry in the shape of unsecured loans. The appellant submitted that it raised objections before AO against such reasons wherein it was categorically contended that appellant had not taken any unsecured loans from any of the party

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.

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

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

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

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)

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

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

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

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)

section dated of order of the order passed CIT(Appeals)- by the ACIT, CC- 4, Jaipur 3,Jaipur 56/JPR/2025 2014-15 Shri Ambica 27-11-2024 153A dated Garments 20/07/2021 57/JPR/2025 2015-16 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 58/JPR/2025 2016-17 Shri Ambica 19-11-2024 153A dated Garments 20/07/2021 59/JPR/2025 2017-18 Shri Ambica

MAHENDRA KUMAR SHARMA,CHURU vs. PCIT (CENTRAL), JAIPUR

In the result the appeal of the assessee is allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

68, 69, 69A, 69B, 69C and 69D reflected in the return furnished u/s 139 of the income tax act NOR AO determined includes any income referred in the above mentioned sections so our humble submission is that AO imposed normal tax slab because there is no ingredients of section 115BBE of the Income Tax Act. In our computation

PRIYANKA SURANA,JAIPUR vs. ITO WARD 5(1), JAIPUR, JAIPUR

In the result, the appeal of the assesee is allowed

Bench: SHRI SANDEEP GOSAIN (Judicial Member)

section 68 of the act, this contention is fully backed because she has accepted the trading account and sales have sufficiently entered into such Books of Accounts under the head of Sales and the Net Profit as shown by the assessee in its Income Tax return has been culminated after taking consideration such sales in Financial figures on which

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

section 250 of Income Tax Act,\n1961 [ for short Act ] for AY 2014-15 to 2019-20. The details of the order\ndisputed in these appeals are as under:\n\n3\nITA Nos.56 to 61/JP/2025\nShri Ambika Garments vs. ACIT\n\n2. These appeals were heard together with the consent of the parties\nand are disposed off with this

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)

68 of the Act 9. In the light of the above, the contention raised by the learned counsel for the Assessee has essentially emanated from a misconception that the Additions made under Section 698/69C have to be reduced to some extent by giving leverage to the Assessee to claim some deductions from these Additions as well. If the contention

SHRI AMBICA GARMENTS,JODHPUR vs. ACIT, CENTAL CIRCLE-3, JAIPUR

In the result, all appeals of the assessee are disposed off in terms of\nthe above observations

section 250 of Income Tax Act,\n1961 [ for short Act ] for AY 2014-15 to 2019-20. The details of the order\ndisputed in these appeals are as under:\nITA No.\nAssessment\nYear\nName of\nAssessee\nDate of\nImpugned\norder of\nCIT(Appeals)-\n4, Jaipur\nReference to the\nsection dated of\nthe order passed\nby the ACIT

DALAS BIOTECH LIMITED,BHIWADI vs. THE ASSISTANT COMMISSIONER OF INCOME-TAX, ALWAR

In the result, the appeal of the assessee is allowed with no orders as to cost

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

section 68 of the Act in the absence of contrary information. Likewise, there cannot be addition of one stem in the hands of two different persons 2.12 After having gone through the facts of the present case and after taking into consideration all the documents placed on record and the orders passed by the Revenue Authorities

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

Section 153A of the Act also supports the conclusion, which we have reached hereinbefore. 28. It has been observed by the Hon'ble Supreme Court in K.P. Varghese v. ITO [1981] 131 ITR 597/7 Taxman 13 that "it is well ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 44 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

Section 153A of the Act also supports the conclusion, which we have reached hereinbefore. 28. It has been observed by the Hon'ble Supreme Court in K.P. Varghese v. ITO [1981] 131 ITR 597/7 Taxman 13 that "it is well ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 44 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

Section 153A of the Act also supports the conclusion, which we have reached hereinbefore. 28. It has been observed by the Hon'ble Supreme Court in K.P. Varghese v. ITO [1981] 131 ITR 597/7 Taxman 13 that "it is well ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 44 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

Section 153A of the Act also supports the conclusion, which we have reached hereinbefore. 28. It has been observed by the Hon'ble Supreme Court in K.P. Varghese v. ITO [1981] 131 ITR 597/7 Taxman 13 that "it is well ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 44 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOTA vs. M/S ORIENTAL POWER CABLES LTD., KOTA

Section 153A of the Act also supports the conclusion, which we have reached hereinbefore. 28. It has been observed by the Hon'ble Supreme Court in K.P. Varghese v. ITO [1981] 131 ITR 597/7 Taxman 13 that "it is well ITA Nos. 1096 to 1099, 1211, 1027 & 1028/JP/2018 & 44 CO 36, 37 & 50/JP/2018 DCIT Vs. M/s Oriental Power Cables