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

In the result, appeals of the assessee are partly allowed

purchased flats from the company but\nthe transactions mentioned in this ledger accounts were not executed with the company.\nThis is again avoiding tactics even when the assessee company has been caught with the\nevidences of cash transaction. There is cash transaction as recorded on these documents\nwith the flat purchasers, which is proved from these documents. The assessee company

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.

69C of the Act 17. That on the facts and in the circumstances of the case, the Id AO grossly erred in holding the assessee had paid commission in respect of commission paid on alleged bogus sale made by him without any credible evidence or only on the basis of assumption and presumption. 18. That on the facts

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

In the result, appeal of the assessee is dismissed

bogus Long Term Capital Gains (LTCG). An investigation into the assessee's transactions showed purchase and sale of Safal Herbs Ltd. shares, resulting in a calculated capital gain which was not declared in the return.", "held": "The Assessing Officer (AO) treated the amount of Rs. 7,45,080/- as unexplained cash credit under section 68 and added

DCIT, CIRCLE, BHILWARA vs. SHRI PRAHALAD RAI RATHI, BHILWARA

In the result, the appeal of the Revenue is dismissed

Bench: Shri B. R. Baskaran & Dr. S. Seethalakshmithe Dcit Vs Shri Prahalad Rai Rathi Circle Prop: M/S.Kedar Mal Radhey Shyam, Bhiwlara Sadar Bazar, Gulabpura, Bhilwara (Appellant) (Respondent) Pan No. Adxpr 0949 R

purchase By Commission Wheat Journal 44 1,00,42,400.00 flour sales To Commission Journal 45 50,212.00 Sanjay Rathi HUF Journal 46 9,85,596 By MUDAT Journal 48 1,83,808.00 1,02,26,208.00 1,02,26,208.00 The whole scenarios show that the fund repaid by the assessee to the above concerns was again received back

ASHOK PANWAR HUF,JODHPUR vs. ACIT, CENTRAL CIRCLE-3, JODHPUR

In the result, both the appeals of the assesses ITA No

Bench: Dr. Mitha Lal Meena, Hon'Ble & Shri Anikesh Banerjee, Hon'Ble

bogus. In our considered view, reliance is placed on the decision of the Hon'ble Supreme Court in Damodar Jajoo (supra) and the decisions of the coordinate benches of the Tribunal cited (supra). Respectfully following the said precedents, we hold that the orders of the revenue authorities cannot be sustained. Accordingly, the addition made under sections 68 and 69C