DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the

Bench: DR. S. SEETHALAKSHMI (Judicial Member), SHRI RATHOD KAMLESH JAYANTBHAI, आयकर अपील सं. / ITA Nos.472 & 455/JP/2025 निर्धारण वर्ष / Assessment Years : 2017-18 & 2018-19 DCIT, Central Circle, Kota बनाम Vs. Motion Education Limited, 394, Rajeev Gandhi Nagar, Kota Private स्थायी लेखा सं. / जीआईआर सं./PAN/GIR No.: AAICM4637L अपीलार्थी / Appellant प्रत्यर्थी / Respondent Motion Limited, CO. Nos.20 & 21/JP/2025 (Arising out of ITA. Nos.472 & 455/JP/2025) निर्धारण वर्ष / Assessment Years : 2017-18 &

AC can resort to making an addition under section 63A of the Act only an respect of such monies/lassets/articles or things which are not recorded in the assessee's books of account. In the present case on hand, the cash deposits are duly recorded in the books of account and are made on the recept of coaching fee from students

DY. COMMISSIONER OF INCOME TAX, KOTA vs. MOTION EDUCATION PVT. LTD., KOTA

In the result, the appeals of the revenue stands dismissed, and the\ncross objection of the assessee are allowed

AC can resort to making an addition under section 63A\nof the Act only an respect of such monies/assets/articles or things which are not\nrecorded in the assessee's books of account. In the present case on hand, the\ncash deposits are duly recorded in the books of account and are made on the\nrecept of coaching fee from students

DINESH HALDIA,JAIPUR vs. DCIT CIRCLE 1, JAIPUR, JAIPUR

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

Bench: DR. S. SEETHALAKSHMI (Judicial Member)

AC. has finally added higher of the two amount namely trading addition and disallowances out of purchases, accordingly, considering the finding of the A.O., the final addition in AY 2007-08 is upheld on account of unverifiable purchase to the extent of Rs. 3.25,000/- and appellant will get the resultant relief." 9 Dinesh Haldia vs. DCIT In the earlier

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

In the result the appeal of the assessee in ITA no

2, 3 , 6, 20 & 26. However, the perusal of the statement of Shri Nikhil Kr.Goyal reveals that in the entire statement, Shri Nikhil Kumar Goyal has no where alleged that he made any unaccounted purchases from the assessee. He also expressed his inability in furnishing the addresses of the persons appearing in the loose papers on the ground that these