SHRI MANOJ KUMAR,JAIPUR vs. INCOME TAX OFFICER, JAIPUR

In the result, the ground of appeal is allowed for statistical purposes

price and also, there is no mention of any condition for getting the properties vacated by 11 Manoj Kumar, Jaipur Vs. ITO, Ward 7(1), Jaipur the assessee. Further, referring to the provisions of section 50C, the AO held that the report of the DVO is binding on him and thus, the contentions so advanced by the assessee was held

DCIT, JAIPUR vs. AMRAPALI JEWELS PVT. LTD. , JAIPUR

In the result, the appeal filed by the assessee is partly allowed and

Bench: Him.

pricing etc. and item quantitative control on staff. In the tax audit report no quantitative details are mentioned. This list is in the nature of undisclosed records or incriminating material unearthed during the survey. (xiv) The appellant has claimed that the valuation should have been by the official valuers for each item separately of the taking into consideration the exact

SHRI GANGA FOUR WHEELS PRIVATE LIMITED ,SIKAR vs. INCOME TAX OFFICER , SIKAR

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

Bench: Hon’ble SHRI SANDEEP GOSAIN (Judicial Member)

142A to the DVO for ascertaining the cost of structure and furnishing if he had doubts about the value of investment recorded by assessee.’’ 3 SHRI GANGA FOUR WHEELS PVT LTD VS ITO, WARD -SIKAR 2.1 Brief facts of the case are that the order of assessment in the case of the assessee was passed on 29-12-2017 thereby

SUNIL KUMAR AGARWAL,JAIPUR vs. ACIT, CEN. CIR-2, JAIPUR

In the result the appeal of the assessee in ITA no

Section 68 Case pertains to Asst. Year 1966-67 Decision in favour of: Assessee Cash credits—Addition under s. 68—ITO can make addition under s. 68 as income from undisclosed sources, simultaneously with addition to trading results— However, assessee can claim the addition under s. 68 as covered by intangible additions to trading results—In the present case