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

Section 69A of the Act representing bank deposits rejecting the explanations and evidence adduced by the appellant with support of judgement of higher judicial forums and he prayed that same may be deleted. 9. The Ld. Addl CIT (DR) on the other hand supported the impugned order. 10. We have heard both the sides, perused the material on record, case

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

section 69A of the act and pleaded that the decision of the CIT (A) be upheld. 8. We have heard both the sides and given thoughtful consideration to the factual matrix discussed hereinabove. It is undisputed fact that there is not even a whisper of any defect, error or infirmity pointed out either by the AO or the Ld. Addl

MADAN LAL AND PARTY,HANUMANGARH vs. PR. CIT, BIKANER

The appeals stand allowed

Bench: Hon’Ble Shri Sandeep Gosain, Jm & Hon’Ble Shri Manoj Kumar Aggarwal, Am (Hearing Through Video Conferencing Mode) 1. आयकरअपील सं./ I.T.A. No.233/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2013-14) & 2. आयकरअपील सं./ I.T.A. No.234/Jodh/2018 ("नधा"रणवष" / Assessment Year: 2014-15) Madan Lal & Party Pr. Cit (Hanumangarh Town) Income Tax Office बनाम/ C/O Neeraj Chawla Ca Rani Bazaar, Bikaner Vs. 55, Adarsh Nagar, Sri Ganganagar Rajasthan. Rajasthan-335 001. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aacam-3229-Q (अपीलाथ"/Appellant) (""यथ" / Respondent) :

section 263 and another is filing appeal before the H'ble Rajasthan High Court against the order of the H'ble ITAT Jodhpur. 2. We have carefully heard the rival submissions and perused relevant material on record including submissions made during assessment proceedings as well as during revisional proceedings. The judicial precedents as cited during the course of hearing have

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.

34,818/- on account of commission paid on alleged bogus sales u/s 69C of the Act. As stated in the above paras, the sales made by the appellant to M/s. Milap Enterprises are merely an entry as M/s. Milap Enterprises is only an entry provider. Such entries are obtained in the market for a commission at varying rates

ACIT, CIRCLE, BHILWARA, BHILWARA vs. M/S. SAMARPAN SYNTHETICS PVT. LTD. , BHILWARA

In the result, this appeal of the Revenue is dismissed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwala.C.I.T. Vs. M/S Samarpan Synthetics Pvt. Circle, Ltd., Bhilwara 54, Bhilwara Textiles Market, Pur Road, Bhilwara-311001, Rahasthan. Pan No. Aahcs 4365 G

bogus entities and never produced complete details and books of accounts before the AO while deleting addition of Rs.7,82,95,551/-. Ld. DR also submitted that the ld. CIT(A) had also erred in accepting the verbal contention of the assessee that purchase of Rs.10,00,68,034/- were bifurcated in the name of seven parties to obtain loan

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

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS , UDAIPU

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

SARDA DEVI CHECHANI,UDAIPUR vs. ITO TDS, UDAIPUR

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

bogus demand of Rs.43,229/- u/s 206C has been created by the AO which in fact is not at all tenable as the assessee had already submitted the requisite Form No.27C at the time of assessment proceedings, which clearly exempt the liability of TCS if goods are to be used in manufacturing further. I am attaching the copy of Form

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

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

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

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

MAHENDRA KUMAR MUTHA,JODHPUR vs. DCIT, CIRCLE-3, JODHPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Sandeep Gosain & Shri Manoj Kumar Aggarwalmahendra Kumar Mutha, Vs. Deputy Commissioner Of M/S R.B. Mutha & Co. Income Tax, B-11/A, Mandore Mandi, Circle-3, Jodhpur. Jodhpur. Pan No. Abmpm 02466 M Assessee By Shri Ajay Moondra Revenue By Shri A.S. Yadav, Jcit-Dr Date Of Hearing 04.11.2020 Date Of Pronouncement 29/01/2021

Section 145 can only be invoked where the AO is not satisfied about the correctness or the completeness of the accounts of the assessee, or where no method of accounting has been regularly employed by the assessee. In the present case there is no dispute as regards method of accounting. Therefore, there is nothing on record to arrive at contrary

M/S. SUNIL & COMPANY,JODHPUR vs. ACIT, CIRCLE-1, JODHPUR

In the result, appeal of the assessee is allowed

Bench: Its Hearing Before Your Honour.”

section 143(3)/254 of the Income Tax Act, by ACIT, Circle-01, Jodhpur[ here in after reffered to as “ld. AO”]. 2. The assessee has marched this appeal on the following grounds:- “1. That on the facts and in the circumstances of the case, Ld. CIT(A) erred in sustaining the disallowance of interest

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

In the result, the appeal is dismissed

bogus LTCG against cash and the buyers are ensured delivery of cash against such pre-determined purchase of shares. The buyer and seller parties are well planned in the transaction as only in such scenario, the case is assured to the buyer and sale proceeds of shares are assured in the bank account linked with the demat account of seller

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

LAL CHAND CHOUDHARY,JAISALMER vs. ACIT/DCIT CIRCLE, BARMER

In the result, appeal of the assessee is allowed

Bench: Dr. Mitha Lal Meena, Hon’Ble & Shri Sudhir Pareek, Hon’Blelal Chand Choudhary Acit/ Dcit, Circle, S-8, Transport Nagar, Barmer Jaisalmer - 345001 Pan No. Aaopc 6671 K Assessee By Shri Rajendra Jain, Advocate & Smt. Raksha Birla, Ca (Physical) Revenue By Shri Lalit Kumar Bishnoi, Addl. Cit-Dr (Virtual) Date Of Hearing 29.01.2026. Date Of Pronouncement 09.04.2026. Order Dr. Mitha Lal Meena, A.M.:

purchases and sales of the applicants and that the sums so realised by the applicant has duly been credited in the cash book. The ledger extract of these entities as placed on record duly substantiate the same. In our view, in the present case, the provision of Section 69A could not be applicable because the provisions of Section 69A could

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

bogus companies before reaching to M/s Swift Tie Up Pvt. Ltd. Moreover M/s Swift Tie Up Pvt. Ltd. was not found functioning on given address. 12. At the outset, the ld. DR has vehemently relied on the order of the A.O. 13. On the contrary, the ld AR of the assessee has reiterated the same arguments as were raised before