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5 results for “bogus purchases”+ Section 131(1)(d)clear

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Mumbai617Delhi308Jaipur131Kolkata128Bangalore94Ahmedabad78Chennai74Cochin57Hyderabad45Chandigarh38Indore32Raipur31Pune28Rajkot27Surat26Guwahati24Nagpur23Visakhapatnam14Lucknow9Agra8Varanasi7Patna6Jodhpur5Cuttack3Allahabad2Amritsar1Panaji1

Key Topics

Section 153A8Section 145(3)5Section 143(3)5Section 1485Addition to Income5Section 1324Section 683Natural Justice3Section 2502

SMT. PUSHPA CHHAJER,JODHPUR vs. ACIT,CIRCLE-1, JODHPUR

In the result, appeal of the assessee is partly allowed

ITA 136/JODH/2023[2014-15]Status: DisposedITAT Jodhpur02 Aug 2023AY 2014-15
Section 133ASection 143(1)Section 143(3)Section 148Section 234B

D E R PER: RATHOD KAMLESH JAYANTBHAI, AM This appeal is filed by assessee and is arising out of the order of the Commissioner of Income Tax (Appeals), Udaipur-2 dated 27.03.2023 [here in after (ld. CIT(A)] for assessment year 2014-15 which in turn arise from the order dated 30.12.2016 passed under 2 Smt. Pushpa Chhajer section

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

In the result, appeal of the revenue is dismissed

Section 234A2
Unexplained Cash Credit2
ITA 135/JODH/2023[2020-21]Status: Disposed
ITAT Jodhpur
09 Oct 2023
AY 2020-21

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

Section 142(1)Section 143(2)Section 143(3)

D. 2003 - DCIT v. Rohini Builders – Gujrat HC [127 Taxman 523] - Annexure XVII The Hon’ble HC in this case entirely relied on Para 7 of the ITAT judgement to say that the source of creditors is not the requirement of section 68 of the Act. We have reproduced relevant part of Para 7 of the judgement of Tribunal

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

ITA 709/JODH/2024[2016-17]Status: DisposedITAT Jodhpur26 May 2025AY 2016-17

Bench: DR. MITHA LAL MEENA (Accountant Member), DR. S. SEETHALAKSHMI (Judicial Member)

Section 132Section 145(3)Section 153ASection 234ASection 250

d. CIT(A) is also contrary to the real facts of the case and not according to the provision of law hence the same is illegal, bad in law, against the principle of natural justice. The same may kindly be deleted in full.” 2. The brief facts of the case are that the assessee is a private limited company

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

In the result, appeals of the assessee are partly allowed

ITA 708/JODH/2024[2015-16]Status: DisposedITAT Jodhpur26 May 2025AY 2015-16
Section 132Section 145(3)Section 153ASection 234ASection 250

d. CIT(A) is also contrary to the real facts of the case and not\naccording to the provision of law hence the same is illegal, bad in law, against the\nprinciple of natural justice. The same may kindly be deleted in full.”\n“Revised Ground No.4: Rs.67,50,000/-: The ld. CIT(A) has grossly erred

M/S BHAGIRATH DAIRY PRIVATE LIMITED,NAGAUR vs. ASSISTANT COMMISSIONER OF INCOME TAX,, NAGAUR

The appeal is allowed

ITA 755/JODH/2025[2017-18]Status: DisposedITAT Jodhpur26 Feb 2026AY 2017-18

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Ble

Section 131Section 143(3)Section 44Section 68Section 69Section 69A

section 68 of the act and and added to the income of the assessee. In addition to the cash-credits, the AO has further made addition of Rs. 8,56,000/- u/s 69A of the by treating the deposit in the name of Sh. Mohan Ram Choudhary and Smt.Tulchi Devi