ITO, WARD-2, HANUMANGARH vs. SMT. LALITA SARAF , HANUMANGARH TOWN

In the result, the appeals of the Department are dismissed and the Cross objections of the assessees are allowed

Bench: Shri N.K. Sainithe Income Tax Officer, Vs Smt. Lalita Saraf, Ward-2, Hanumangarh C/O Mangi Lal Saraf, In Front Of Mandi Studio, Hanumangarh Town

Section 268A of the Income-tax Act 1961.” 7. From Clause 12 & 13 of the above said circular it is clear that these instructions are applicable to the pending appeals also and as per clause 13, there is clear cut instruction to the department to withdraw or not to press the appeals filed before the ITAT wherein tax effect

RAJ KUMAR GOLECHA,PALI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, AAYKAR BHAWAN, JODHPUR

Appeal of the assessee is allowed

purchased and sale equity shares of scripts Sun Asian. No incriminating documents found during the course of search proceedings. 4. That on the facts and circumstances of the case, both the AO and ld. CIT (A) erred have not brought on record any concrete material on record before holding the LTCG claimed at Rs. 48,92,782/- u/s 10

ITO, WARD, PHALODI, PHALODI vs. M/S RAMA ALLURE LLP, JODHPUR

In the result, appeal of the revenue is dismissed

Bench: The Date, The Appeal Is Finally Heard.”

Bogus. The AO has arbitrarily without making any inquiry has doubted the identity of the Dubai Bank accounts & declared as ‘Undisclosed’. Also, the Ld. AO without assigning any strong reason or document evidence the audited financial statements of Aptus Trading DMCC and simply declared the funds provided by Mr. Arpit to Mr. Suresh as not explained. 9. It would

DCIT, CENTRAL CIRCLE-1, UDIPUR vs. M/S. WAGAD CONSTRUTION COMPANY, UDAIPUR

In the result, appeals of the Revenue are dismissed

bogus - Held, yes - Whether since Assessing Officer had drawn an adverse conclusion only on account of non-verifiability of sundry creditors but there being no dispute as regards purchases and trading results having been accepted, addition made under section 68 was not sustainable - Held, yes [Paras 15.2 & 15.3] [In favour of assessee]" In the case of Continental Carbon India

PUKHRAJ KUNDANMAL SHAH,JODHPUR vs. ACIT/DCIT, CIRCLE-1, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Dr. S. Seethalakshmi, Hon'Ble

bogus and there was backdating of the sales invoices to accommodate the demonetised/SBN currency notes cash with the appellant. 10. That the learned Commissioner of Income Tax (Appeals), has erred in upholding the rejection of books of the appellant u/s 145(3) without bringing any contrary material on the record and also ignoring the fact that Ld A.O. has accepted

ASSTT. COMMISSIONER OF INCOME TAX, PAOTA C ROAD vs. HRDK BULLION AND REFINERY PRIVATE LIMITED, JODHPUR

In the result, the appeal of the Revenue is dismissed

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Udayan Das Gupta, Hon'Ble

PURCHASE-FINISHED GOODS/STOCK IN TRADE INDIRECT INCOME 5993701.0 50937010 5551520 PURCHAS 384444911 8856011 201611435 0 61 61 TO GROSS PROFIL 16198537 10404657 BCLOSING STOCK CRUSHER COOOS 22707686 22797686. 12775431 412319067 220098329 TOTAL 412319067 220098329 10 67 SON' 4. The assessing officer in its Assessment order has stated that "Futther, looking to the business trend of the assessee there is abnormal

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. VINESH KUMAR BALAR, PALI

In the result, appeal of the Revenue is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus Long Term Capital Gain (LTCG) claimed exempt under section 10(38) of the Income Tax Act, 1961. 5. Briefly the facts of the case are that the assessee is an individual from Pali, Rajasthan. A search and seizure operation under section 132 of the Act was carried out in the Balar group of cases on 17.12.2015. Consequent

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. KALAWATI DEVI, PALI

In the result, appeal of the Revenue is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus Long Term Capital Gain (LTCG) claimed exempt under section 10(38) of the Income Tax Act, 1961. 5. Briefly the facts of the case are that the assessee is an individual from Pali, Rajasthan. A search and seizure operation under section 132 of the Act was carried out in the Balar group of cases on 17.12.2015. Consequent

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR vs. PRAVEEN BALAR, PALI

In the result, appeal of the Revenue is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus Long Term Capital Gain (LTCG) claimed exempt under section 10(38) of the Income Tax Act, 1961. 5. Briefly the facts of the case are that the assessee is an individual from Pali, Rajasthan. A search and seizure operation under section 132 of the Act was carried out in the Balar group of cases on 17.12.2015. Consequent

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-2, JODHPUR, JODHPUR vs. SOHANRAJ BALAR, PALI

In the result, appeal of the Revenue is dismissed

Bench: SHRI. LALIET KUMAR (Judicial Member), DR. MITHA LAL MEENA (Accountant Member)

bogus Long Term Capital Gain (LTCG) claimed exempt under section 10(38) of the Income Tax Act, 1961. 5. Briefly the facts of the case are that the assessee is an individual from Pali, Rajasthan. A search and seizure operation under section 132 of the Act was carried out in the Balar group of cases on 17.12.2015. Consequent

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT, CENTRAL CIRCLE-1 UDAIPUR, UDAIPUR

bogus purchase issue wherein the additions have been upheld in principle even when the books of accounts have not been rejected. In this regard the following judgment is also hereby referred to wherein the addition has been upheld even where the books of accounts were not rejected. Case referred Shree Krishan Kripa Feeds v/s CIT, Karnal 101 Taxman.com

ASHIANA BUILDPROP PRIVATE LIMITED,UDAIPUR vs. DCIT- CENTRAL CIRCLE-1 UDIAPUR, UDAIPUE

bogus purchase issue wherein the additions have been upheld in principle even when the books of accounts have not been rejected. In this regard the following judgment is also hereby referred to wherein the addition has been upheld even where the books of accounts were not rejected. Case referred Shree Krishan Kripa Feeds v/s CIT, Karnal 101 Taxman.com

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

10(2) Agri./Group-2/75 dt. 27.10.2014 of State of Rajasthan is taken as the base for the meaning of forest produce. Vide page 3-6 of the assessment order. 4. The ld. AO has stated that during the F.Y. 2010-11 assessee has made sale of forest produce “Phuwar” of Rs.8,51,806/-, which come in the meaning of forest

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

In the result, the appeals of the assessee are allowed for statistical purposes

10(2) Agri./Group-2/75 dt. 27.10.2014 of State of Rajasthan is taken as the base for the meaning of forest produce. Vide page 3-6 of the assessment order. 4. The ld. AO has stated that during the F.Y. 2010-11 assessee has made sale of forest produce “Phuwar” of Rs.8,51,806/-, which come in the meaning of forest

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

In the result, the appeals of the assessee are allowed for statistical purposes

10(2) Agri./Group-2/75 dt. 27.10.2014 of State of Rajasthan is taken as the base for the meaning of forest produce. Vide page 3-6 of the assessment order. 4. The ld. AO has stated that during the F.Y. 2010-11 assessee has made sale of forest produce “Phuwar” of Rs.8,51,806/-, which come in the meaning of forest

RACHNA GOYAL,JODHPUR vs. ITO, WARD-1(2), JODHPUR

In the result, the appeal is dismissed

10,190 – Rs. 36,65,110). The assessee has not shown LTCG in her ITR for the AY 2013-14, accordingly, the AO held that amount of Rs. 7,45,080/- is liable to be brought for taxation. In view of the above, the AO observing that provisions of clause (b) of explanation 2 to section 147 are applicable

LAKHPAT TRADING AND INDUSTRYS PVT. LTD.,JODHPUR vs. ACIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelakhpat Trading & Acit, Circle-3 Industryspvt. Ltd. Jodhpur G-72/73 79/80, 1St Phase, Boranada, Jodhpur - 342001 Pan No. Aaccl 5668 C Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Smt. Runi Pal, Cit-Dr (Virtual) Revenue By Date Of Hearing 29.01.2026. Date Of Pronouncement 26.02.2026. Order Dr. Mitha Lal Meena, A.M.: This Appeal Is Filed By Assessee Against The Order Of National Faceless Appeal Centre, Delhi [Hereinafter Referred To As Nfac/ Cit(A)] Dated 26.06.2025 With Respect To Assessment Year 2017-18 Challenging Therein The Rejection Of Its Books Of Accounts U/S 145(3), Estimation Of Income & Reducing Genuine Sales.

10. That on the facts and in the circumstances of the case, the Id AOgrossly erred in invoking the provisions of section 68 by holding the sales transactions made by assessee to M/s Milap Enterprises as unexplained. 11. That on the facts and in the circumstances of the case, the Id AO grossly erred in holding the sales made

SHRI JITENDRA OJHA ,SIROHI vs. ITO,, SIROHI

In the result appeal of assessee is allowed in terms indicated hereinabove

Bench: Shri R.C.Sharma, Accountant Mrmber Shri Jiterndra Ojha Vs The Ito, S/O Sh. Mangi Lal Ojha , Sirohi. Chhoti Brahmpuri, Sirohi.

section, where the Assessing Officer is satisfied that " ............... Since the ld. AO had not proceeded as per the mandatory provision of law, hence the ld. CIT(A) erred in maintaining the impugned asst. order. The same may kindly be cancelled and quashed. Such action and decision ought to have been sue-moto taken