AJAY BAKLIWAL,KOTA vs. ACIT, CENTRAL CIRCLE, KOTA, KOTA

72,26,500/- (6,76,000 +\n2,65,50,500) requires to be added in the total income of the assessee as\ndeemed dividend as per provision of section 2(22)(e) of the Act.\n4. Feeling dissatisfied with that order of assessment the assessee\npreferred an appeal before the Id. CIT(A) who has disposed off the appeal

SHREE DURGA JEWELLERS,JAWAHAR NAGAR JAIPUR vs. AO CIRCLE 4 JAIPUR, CR BUILDING JAIPUR

In the result, the appeal of the assessee is allowed

section 68 treatings deposits of SBNs found in its bank\naccount as unexplained credit in hands of assessee Held, yes [Paras 70 to 77] [In\nfavour of revenue]\"\nThe relevant paras from the order are as under:-\n\"72. Furthermore, the conduct of the assessee was abnormal and it had caused\nimmense harm to well intention notification

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

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

In the result, appeal of the revenue is dismissed

section 68 of the act. The appellant in this regard has relied upon various case laws wherein such view is adopted. Since there is no contrary judgment and based on simple interpretation of s. 68, I hold that addition of Rs. 2,75,00,000 is not warranted u/s 68 and hence same is deleted. 9. Even looking otherwise

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

In the result, appeal of the revenue is dismissed

section 68 of the act. The appellant in this regard has relied upon various case laws wherein such view is adopted. Since there is no contrary judgment and based on simple interpretation of s. 68, I hold that addition of Rs. 2,75,00,000 is not warranted u/s 68 and hence same is deleted. 9. Even looking otherwise

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

In the result, appeal of the revenue is dismissed

section 68 of the act. The appellant in this regard has relied upon various case laws wherein such view is adopted. Since there is no contrary judgment and based on simple interpretation of s. 68, I hold that addition of Rs. 2,75,00,000 is not warranted u/s 68 and hence same is deleted. 9. Even looking otherwise

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

In the result, appeal of the revenue is dismissed

section 68 of the act. The appellant in this regard has relied upon various case laws wherein such view is adopted. Since there is no contrary judgment and based on simple interpretation of s. 68, I hold that addition of Rs. 2,75,00,000 is not warranted u/s 68 and hence same is deleted. 9. Even looking otherwise

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, 69, 69A, 69B, 69C or 69D), its taxability cannot be determined in terms of section 115BBE. In the circumstances, it is humbly submitted that the action of ld. CIT(A) in confirming the addition of Rs.16,52,000/- made by ld. AO without appreciating the details and evidences filed, deserves to be deleted

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

2 is concerned, apparently when the Tribunal has\nfound as a fact that the assessee was receiving money from the customers in\nhands against the payment on delivery of the vehicles on receipt from the\ndealer the question of such amount standing in the books of account of the\nassessee would not attract section 68 because the cash deposits

PEEYUSH AGARWAL,JAIPUR, RAJASTHAN vs. ITO, WARD 1(5), JAIPUR, JAIPUR, RAJASTHAN

In the result Ground and 1 and 2 raised by the assessee are allowed

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

68 of the Act. “ To attract deeming provision of sections 69A of the Act the foremost requirements that is to be followed is that the income should be from any other source rather than from its regular source of earning. Further, ld CIT(A) has not issued notice u/s 251(2) of I.Tax Act as this finding is amount

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 on income of Rs. 645810/- surrendered by the assessee in revised computation which is again illegal and deserves to be deleted. 5. That in the facts and circumstances of the case and in law the learned CIT Appeal has erred in passing the order in the name of deceased persons in-spite of the fact that this fact

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 on income of Rs. 645810/- surrendered by the assessee in revised computation which is again illegal and deserves to be deleted. 5. That in the facts and circumstances of the case and in law the learned CIT Appeal has erred in passing the order in the name of deceased persons in-spite of the fact that this fact

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SUBHASH CHANDRA BANKA, SIKAR

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

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. USHA BANKA, SIKAR

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

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. SARITA DEWAN, SIKAR

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

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR , JAIPUR vs. USHA BANKA, SIKAR

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

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. TRILOK DEWAN, SIKAR

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

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted

DCIT, CENTRAL CIRCLE-1, JAIPUR, JAIPUR vs. PRIYA DEWAN, SIKAR

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

68 of the Act based on these observations ground no. 1 raised by the\nrevenue is dismissed.\nSince we have confirmed the action of the Id. CIT(A) in directing the\ndeletion of addition vide ground no. 1 the ground no. 2 being consequential\nto ground no. 1 the addition of alleged commission is also rightly directed\nto be deleted