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

In the result, appeal of the revenue is dismissed

68, but since the appellant has not maintained books of accounts, the addition was not sustainable. 11 However, I need to examine the applicability s. 69. 69A. 69B or 69C etc. In this regard, on my query to the appellant, ld. Counsel for the appellant submitted that since there is no finding that the appellant has also incurred certain expenses

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

In the result, appeal of the revenue is dismissed

68, but since the appellant has not maintained books of accounts, the addition was not sustainable. 11 However, I need to examine the applicability s. 69. 69A. 69B or 69C etc. In this regard, on my query to the appellant, ld. Counsel for the appellant submitted that since there is no finding that the appellant has also incurred certain expenses

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

In the result, appeal of the revenue is dismissed

68, but since the appellant has not maintained books of accounts, the addition was not sustainable. 11 However, I need to examine the applicability s. 69. 69A. 69B or 69C etc. In this regard, on my query to the appellant, ld. Counsel for the appellant submitted that since there is no finding that the appellant has also incurred certain expenses

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 of the Act and thereby assessed as such. A propose this ground the relevant finding of the ld. CIT(A) is as under : Regarding the addition of Rs.6.45,810, which represents additional income offered by the appellant through revised computation and return, this amount stems from interest income of Rs.11.21.649 as per Form 26AS. According to the appellant

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 of the Act and thereby assessed as such. A propose this ground the relevant finding of the ld. CIT(A) is as under : Regarding the addition of Rs.6.45,810, which represents additional income offered by the appellant through revised computation and return, this amount stems from interest income of Rs.11.21.649 as per Form 26AS. According to the appellant

M/S. SHRI NATH CORPORATION,JAIPUR vs. DCIT, C.C.-2, JAIPUR

In the result, appeal of the assessee and that of the revenue stands

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

section 143(2) of the Act dated 29- 01-2018 was issued and served upon the Assessee on 30-01-2018. Information and details pertaining to the case of the assessee relevant to assessment of its income were called for u/s 142(1) of the Act by means of a questionnaire and/or Order Sheet Entries wherever deemed

DCIT, CC-2,, JAIPUR vs. SHRI NATH CORPORATION , JAIPUR

In the result, appeal of the assessee and that of the revenue stands

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

section 143(2) of the Act dated 29- 01-2018 was issued and served upon the Assessee on 30-01-2018. Information and details pertaining to the case of the assessee relevant to assessment of its income were called for u/s 142(1) of the Act by means of a questionnaire and/or Order Sheet Entries wherever deemed

SHRI NARESH JHANWAR,JAIPUR vs. DCIT, C.C.-3, JAIPUR

In the result, both the appeal of the assessee is partly

68 of the Act is illegal and bad in law. 2. It is submitted that u/s 4 of the Act, income tax is to be charged in respect of total income of the previous year of every person. As per section 5 of the Act income of a person resident in India includes all income from whatever source derived

SHRI NARESH JHANWAR,JAIPUR vs. DCIT, C.C.-3, JAIPUR

In the result, both the appeal of the assessee is partly

68 of the Act is illegal and bad in law. 2. It is submitted that u/s 4 of the Act, income tax is to be charged in respect of total income of the previous year of every person. As per section 5 of the Act income of a person resident in India includes all income from whatever source derived

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)

364/- with M/s Bhagwat Marcom Pvt. Ltd, M/s Coolhut Marketing Pvt. Ltd, M/s Gabarial Tieup Pvt Ltd, M/s Neelgagan suppliers Pvt ltd, M/s Outlook Vintrade Pvt Ltd, M/s Subhrashi Enclave Pvt ltd and M/s Viewmore Developers Pvt. Ltd, is genuine despite accepting that these companies are engaged in some suspicious activity and indulged in illegal activity and ignoring that

ASHOK NARIYANI,JAIPUR vs. ACIT, CIRCLE-5, JAIPUR

In the result, the appeal of the assessee is allowed

section 133A of the Act, without any\nindependent corroborative evidence or material substantiating such addition, is legally\nunsustainable and devoid of merit. The settled position of law, consistently upheld by\nvarious judicial forums including the Hon'ble Supreme Court, High Courts, and\nIncome Tax Appellate Tribunals, categorically holds that statements obtained during\nsurvey operations lack evidentiary value and cannot

DCIT, JAIPUR vs. SHRI PRATEEK KOTHARI, JAIPUR

In the result, the appeal of the Revenue is dismissed

Bench: The Hon’Ble High Court.”

section 115BBE of the I.T.Act, 1961 no deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act. 4.10 Further, it has been claimed by the assessee that he has paid interest of Rs. 8,10,000/- and Rs. 104,301/- to M/s Mehul Gems Private Limited and M/s Ankita

CHANDRA PRAKASH JAIN,JAIPUR vs. CIRCLE 1, JPR, JAIPUR

In the result, ground raised by the assessee is partly allowed

Bench: Shri Gagan Goyal & Shri Narinder Kumar

section 68 or not. In the case of NR Portfolio, it was held that the genuineness and credibility are deeper and obtrusive. Similarly, the bank statements provided by the assessee to prove the genuineness of the transactions cannot be considered in view of the judgment of Hon'ble court in the case of Pratham Telecom India Pvt. Ltd., wherein

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

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

sections of Mulla's Principles of Mohammedan\nLaw including sec. 268 and submitted that in the circumstances of the case it must be\npresumed that the three ladies were the legally wedded wives of the respondent. The law\nhas not changed since the original assessments were made and it was open to the\nIncome Tax Officer to make that

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

364/- with M/s Bhagwat Marcom Pvt. Ltd, M/s Coolhut\nMarketing Pvt. Ltd, M/s Gabarial Tieup Pvt Ltd, M/s Neelgagan suppliers Pvt ltd,\nM/s Outlook Vintrade Pvt Ltd, M/s Subhrashi Enclave Pvt ltd and M/s Viewmore\nDevelopers Pvt. Ltd, is genuine despite accepting that these companies are\nengaged in some suspicious activity and indulged in illegal activity and ignoring\nthat

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

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

364/- with M/s Bhagwat Marcom Pvt. Ltd, M/s Coolhut\nMarketing Pvt. Ltd, M/s Gabarial Tieup Pvt Ltd, M/s Neelgagan suppliers Pvt ltd,\nM/s Outlook Vintrade Pvt Ltd, M/s Subhrashi Enclave Pvt ltd and M/s Viewmore\nDevelopers Pvt. Ltd, is genuine despite accepting that these companies are\nengaged in some suspicious activity and indulged in illegal activity and ignoring\nthat

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

68 of the Act. The ld AR of the assessee has submitted that even otherwise the assessee has produced all relevant documentary evidence in support of its claim and to establish the identity, creditworthiness of the share applicant and genuineness of the transaction. He has referred to the relevant documentary evidence filed by the assessee which are placed at page

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

68 of the Act. The ld AR of the assessee has submitted that even otherwise the assessee has produced all relevant documentary evidence in support of its claim and to establish the identity, creditworthiness of the share applicant and genuineness of the transaction. He has referred to the relevant documentary evidence filed by the assessee which are placed at page