VIRENDRA SINGH RATNAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-2, JAIPUR

In the result, three appeals of the assessee are allowed

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

68 to 69D, also needs to be understood in the same manner, as attempt to evade tax/penalty/ interest etc. Therefore, a conjoint reading of section 115BBE with section 68/69A and explanation to section 276C

VIRENDRA SINGH RATNAWAT,JAIPUR vs. ACIT, CENTRAL CIRCLE-2, JAIPUR

In the result, three appeals of the assessee are allowed

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

68 to 69D, also needs to be understood in the same manner, as attempt to evade tax/penalty/ interest etc. Therefore, a conjoint reading of section 115BBE with section 68/69A and explanation to section 276C

KANHAIYALAL RAMESHWAR DAS,KOTA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-3, JAIPUR

68,088/- being\ndisallowances out of certain expenses claimed. The assessee firm filed an\nappeal against the said order. Thereafter Ld. A.O. issued a notice u/s 154 dated\n10-7-2017 on the ground that assessee was allowed set off of brought forward\nunabsorbed depreciation of Rs.21,13,949/- of A.Y. 2001-02 & earlier years which\nwas irregular

AJOY SHARMA,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

68 was one which was surrendered by Assessee itself-\nBoth the authorities below had recorded finding that there was neither any\ndetection nor any information in the possession of Department except for the\namount surrendered by Assessee and in these circumstances it cannot be said\nthat there was any concealment-This is a finding of fact There is no illegality

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

68 was one which was surrendered by Assessee itself-\nBoth the authorities below had recorded finding that there was neither any\ndetection nor any information in the possession of Department except for the\namount surrendered by Assessee and in these circumstances it cannot be said\nthat there was any concealment-This is a finding of fact There is no illegality

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

68 was one which was surrendered by Assessee itself-\nBoth the authorities below had recorded finding that there was neither any\ndetection nor any information in the possession of Department except for the\namount surrendered by Assessee and in these circumstances it cannot be said\nthat there was any concealment-This is a finding of fact There is no illegality

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

68 was one which was surrendered by Assessee itself-\nBoth the authorities below had recorded finding that there was neither any\ndetection nor any information in the possession of Department except for the\namount surrendered by Assessee and in these circumstances it cannot be said\nthat there was any concealment-This is a finding of fact There is no illegality

AJOY SHARMA ,JAIPUR vs. DCIT CENTRAL CIRCLE-1, JAIPUR, JAIPUR

68 was one which was surrendered by Assessee itself-\nBoth the authorities below had recorded finding that there was neither any\ndetection nor any information in the possession of Department except for the\namount surrendered by Assessee and in these circumstances it cannot be said\nthat there was any concealment-This is a finding of fact There is no illegality