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 by taking the view that cash found during the course of search/seizure is not backed by valid Books of accounts as it has been rejected, and also erred 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

OM PRAKASH AGRAWAL HUF,JAIPUR vs. ITO WARD 5(1), JAIUPR, JAIPUR

68", "Section 234A", "Section 234B", "Section 234C", "Section 139(1)", "Section 142(1)", "Section

ALOK KUMAR JAIN ,PEARL PLEASURE vs. ACIT CIR-6, JAIPUR, NEW CERNTRAL REVENUE BUILDING, BHAGWAN DASS ROAD, JAIPUR, RAJASTHAN,

Bench: Him.

Section 68, the first condition is that the amount must be credited in the books of accounts, Ld. AO has nowhere mentioned that he found any sum credited in appellant's books of accounts. Further, as stated above, Alok Kumar Jain vs. ACIT/DCIT the Appellant already submitted the sufficient documentary evidence to establish the genuineness of the exemption claimed

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)

234A, B.C. The interest so charged is being totally contrary to the provisions of law and on facts of the case and hence same may kindly be deleted in full.’’ 3 MS. PRIYANKA SURANA VS ITO, WARD 5(1), JAIPUR 2.1 During the course of hearing, the ld. AR of the assessee has filed the written submission focusing

SILVER WINGS LIFE SPACES,KOTA vs. DCIT CIRCLE-1 KOTA, KOTA

In the result, the appeal of the assessee is allowed

Bench: Learned Cit(A), Which Appeal Was Filed By The Assessee

234A, B,C and D. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full . 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date

PRABHATI DEVI,DAUSA vs. ITO WARD DAUSA , DAUSA

In the result, appeal of the assessee is allowed

68, Section 69A, Section 69B, Section 69C or any other\nprovisions of the Act. It is not the case of the Revenue that the Petitioner has paid any\ncash to the so-called accommodation entry provider to obtain the accommodation entry\nto plough back own funds, hence, there is no ground/material to form reasonable belief

PRANATI BUILDCON, KOTA,KOTA vs. ACIT/DCIT CEN CIR ,KOTA, KOTA

In the result, the appeal of the assessee is allowed

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

68, 69, 69A, and 70, additional income does not at all fall within the scope of any of them. Thus, again the authorities below have utterly failed to establish that Section 69C was applicable in this case. Consequently, Section 115BBE, a machinery provision, could not have been involved. 4.6 The observation at pg. 17 that no deduction

PARSHAVNATH ASSOCIATES, KOTA,KOTA vs. ACIT/DCIT,CENTRAL CIRCLE, KOTA, KOTA

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

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

68, 69, 69A, and 70, additional income does not at all fall within the scope of any of them. Thus, again the authorities below have utterly failed to establish that Section 69C was applicable in this case. Consequently, Section 115BBE, a machinery provision, could not have been involved. 8.6The observation at pg. 11 that no deduction

PARSHWANATH BUILDESTATE PRIVATE LIMITED, KOTA,KOTA vs. ACIT/DCIT,CENTRAL CIRCLE, KOTA, KOTA

In the result, both the appeal filed by separate assessee are allowed in terms of the above observations

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

68, 69, 69A, and 70, additional income does not at all fall within the scope of any of them. Thus, again the authorities below have utterly failed to establish that Section 69C was applicable in this case. Consequently, Section 115BBE, a machinery provision, could not have been involved. 8.6The observation at pg. 11 that no deduction

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)

234A, B,C and D. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full . 3 Kath Brothers vs. ACIT 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, CIRCLE I, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

section 271(1)(c), which is unjustified, unwarranted and bad in law. 8) The Learned CIT(A) has erred in law and on facts in upholding the charge of Interest u/s 234A, 234B & 234C. 9) Your appellant craves leave to add to, alter, amend or delete any of the foregoing grounds of appeal.” 4.3 In ITA No. 1045/JPR/2024

YOGESH GINNING MILL, PROP. YOGESH CHAND GUPTA,GOVINDGARH vs. ACIT, ALWAR

In the result, the appeals filed by the assessee are allowed

Bench: This Tribunal Which Were Passed By The Commissioner Of Income Tax (Appeal)- 4, Jaipur [ For Short Cit(A) ] Passed On Dates & F For The Assessment Years Mentioned As Tabulated Here In Below, In Turn Those Orders Were Arises Because The Assessee Has Yogesh Ginning Mill Vs. Acit

section 271(1)(c), which is unjustified, unwarranted and bad in law. 8) The Learned CIT(A) has erred in law and on facts in upholding the charge of Interest u/s 234A, 234B & 234C. 9) Your appellant craves leave to add to, alter, amend or delete any of the foregoing grounds of appeal.” 4.3 In ITA No. 1045/JPR/2024

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI GAGAN GOYAL (Accountant Member)

section 44AB. The AO failed to point out any specific defects in the books of accounts that would warrant rejection u/s 145(3). The rejection was mechanical and arbitrary without proper application of mind. 2. The ld. CIT (A) erred in law and on facts in confirming the arbitrary estimation of income at 8% of turnover and making addition

GOVINDAM BRJ INFRA PROJECTS PRIVATE LIMITED,JAIPUR vs. ACIT/DCIT CIR-6,JPR, JAIPUR

The appeals of the assessee are allowed

section 44AB.\nThe AO failed to point out any specific defects in the books of accounts that\nwould warrant rejection u/s 145(3). The rejection was mechanical and arbitrary\nwithout proper application of mind.\n2. The ld. CIT (A) erred in law and on facts in confirming the arbitrary estimation\nof income at 8% of turnover and making addition

SH. GAURANG AGARWAL,JAIPUR vs. ITO, WARD-3(3), JAIPUR, JAIPUR

In the result, the appeal filed by the assessee is allowed for\nstatistical purposes

68-Whether SLP was to be dismissed against\nimpugned order of High Court Held, yes [Para 2]\" [In favour of revenue]\n(x) In the instant case, the abject failure of the appellant in discharging\nthe onus cast upon it by the legislature is evident. As such, I am\ninclined to accept the opinion of Ld. AO that the unexplained

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

68 of the Income Tax Act will be that apart from establishing the identity of the creditor, the assessee must establish the genuineness of the transaction as well as the creditworthiness of the creditors. In CIT v. Korlay Trading Co. Ltd. [1998] 232 ITR 820 (Cal), it was held that mere mention of file number of creditor will not suffice

MAHENDRA SINGH NARUKA,JAIPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

In the result, the appeal of the assesseein ITA no

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, AM आयकरअपीलसं. / ITA. No. 204 & 205/JPR/2025 निर्धारणवर्ष / AssessmentYears : 2015-16 & 2016-17 Shri Mahendra Singh Naruka B-536, J.D.A. Colony Malivya Nagar, Jaipur 302 017 अपीलार्थी / Appellant बनाम Vs. The ACIT Central Circle-3 Jaipur प्रत्यर्थी / Respondent स्थायीलेखा सं. / जीआईआरसं./PAN/GIR No.: ABUPN 1656 J निधर्धारिती की ओरसे / Assesseeby : Shri S.R. Sharma, Advocate राजस्व की ओरसे /Revenue by : Mrs. Anita Rinesh

68 of the Income Tax Act will be that apart from establishing the identity of the creditor, the assessee must establish the genuineness of the transaction as well as the creditworthiness of the creditors. In CIT v. Korlay Trading Co. Ltd. [1998] 232 ITR 820 (Cal), it was held that mere mention of file number of creditor will not suffice

SHEETAL BATHLA,KOTA vs. INCOME TAX OFFICER WARD 1(2) KOTA, KOTA

In the result, appeal of the assessee is allowed

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

234A, B,C. The interest so charged is being totally contrary to the provision of law and on facts of the case and hence same may kindly be deleted in full. 5. That the appellant prays your honour indulgences to add, amend or alter of or any of the grounds of the appeal on or before the date of hearing