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.”

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

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

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

ACIT, CENTRAL CIRCLE, BIKANER vs. M/S. MANOJ KUMAR VIPIN KUMAR , BIKANER

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Manoj Kumar Vipin Kumar, Central Circle, 118, New Dhan Mandi, Bikaner. Bikaner. Pan No. Aarfm 0027 E

D E R PER BENCH The present appeal has been filed by the Revenue against the order of the ld. CIT(A)-4, Jaipur dated 29/08/2018 for the A.Y. 2012-13, wherein the Revenue has raised following grounds of appeal: “1. Whether on the facts and circumstances of the case and in law, the CIT(A) was justified in deleting

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

In the result, appeals of the assessee are partly allowed

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

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

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

The appeal is allowed

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

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